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Contents

Official guidance

Capital Gains Manual

CG56320P · Shares and securities: employee share schemes: employment-related securities

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CG56320 · Introduction
CG56321 · Acquisition consideration
CG56321A · Interaction with amounts charged to Income Tax
CG56328 · Income Tax (Earnings and Pensions) Act 2003
CG56330 · Public offers
CG56337 · Amount constituting earnings on acquisition
CG56339 · Restricted securities
CG56340 · Restricted securities examples
CG56341 · Employee: restricted securities example
CG56342 · Convertible securities
CG56344 · Clogging
CG56348 · Clogging example
CG56349 · Shares subject to risk of forfeiture acquired before 1 September 2003
CG56373 · Securities options and the employer
CG56384 · Securities options and the employee
CG56387 · Employee replacement option
CG56391 · Securities options and employee and transferor
CG56398 · Computation- loans- amounts forfeited by employee
CG56399 · Employee income- capital gains- employer's loss recompense
CG56321B · Employment-related securities: Revenue & Customs Brief 30/09
CG56321C · Employment-related securities: Revenue & Customs Brief 60/09
CG56329 · Employment-related securities: income tax charges before FA03
CG56334 · Employment-related securities: acquired for nothing or at undervalue: employer
CG56336 · Employment-related securities: acquired for nothing or at undervalue: employee: cost
CG56346 · Employment-related securities: employer: restricted securities: retained rights
CG56370 · Employment-related securities: securities options: introduction
CG56389 · Employment-related securities: securities options: employer: replacement option
CG56392 · Employment-related securities: securities options: employer's NIC or a Part 7A ITEPA03 charge

Capital Gains Manual
Shares and securities: employee share schemes: employment-related securities: contents

CG56346 | Employment-related securities: employer: restricted securities: retained rights

From HM Revenue & Customs · Capital Gains Manual

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