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Contents

Official guidance
Company Taxation Manual

CTM08000 · Corporation Tax: management expenses

  • CTM08005 · Introduction
  • CTM08010 · Commencement and transitional provisions in FA04
  • CTM08020 · Investment company - status
  • CTM08030 · Investment company - principal part of income
  • CTM08040 · Investment company - with investment business
  • CTM08050 · Investment company - business of making investments: case law
  • CTM08060 · Company status - parent or holding companies
  • CTM08070 · Company status - cessation of trade
  • CTM08080 · Company status - liquidation
  • CTM08090 · Company status - housing associations
  • CTM08100 · Company status - investment funds
  • CTM08110 · Company status - development corporations
  • CTM08150 · General
  • CTM08160 · General - case law
  • CTM08170 · Wholly and exclusively
  • CTM08180 · Groups
  • CTM08190 · Changing investments - general test
  • CTM08200 · Take-over bid defence costs
  • CTM08210 · Avoidance and unallowable purpose - general
  • CTM08215 · Unallowable purpose
  • CTM08220 · Unallowable purpose - business or commercial purpose test
  • CTM08225 · Unallowable purpose - activities within the charge to tax
  • CTM08230 · Targeted anti-avoidance provision - introduction and commencement
  • CTM08232 · Targeted anti-avoidance provision (TAAR) - general
  • CTM08234 · Targeted anti-avoidance rule (TAAR) - purpose
  • CTM08235 · Targeted anti-avoidance rule (TAAR) - example of arrangements caught
  • CTM08236 · Targeted anti-avoidance rule (TAAR) - arrangements
  • CTM08238 · Targeted anti-avoidance rule (TAAR) - tax advantage
  • CTM08239 · Targeted anti-avoidance rule (TAAR) - outlying provisions
  • CTM08240 · Capital v revenue
  • CTM08250 · Capital exclusion - periods starting on or after 1 April 2004
  • CTM08260 · Capital exclusion - acquisitions and disposals - periods from 1 April 2004
  • CTM08300 · Raising finance
  • CTM08310 · Short interest
  • CTM08320 · Insurance premiums
  • CTM08330 · Directors' remuneration
  • CTM08340 · Pension contributions
  • CTM08360 · Employees' relocation expenses
  • CTM08370 · Employees seconded to charities
  • CTM08380 · Charity agencies payroll giving scheme
  • CTM08390 · Employee share schemes costs
  • CTM08400 · Redundancy payments
  • CTM08410 · Administrative costs
  • CTM08420 · Valuations
  • CTM08430 · Statutory provisions
  • CTM08440 · Property business
  • CTM08450 · Capital allowances on machinery and plant
  • CTM08455 · Capital allowances on structures and buildings
  • CTM08460 · Restrictive covenants
  • CTM08470 · Timing of deduction of emoluments
  • CTM08550 · Meaning of ‘disbursed’
  • CTM08560 · Timing of relief - periods from 1 April 2004
  • CTM08570 · Reversals
  • CTM08580 · Method of relief and computation
  • CTM08600 · Appeals
  • CTM08610 · Order of set-off
  • CTM08620 · Carry forward and group relief of excess expenses
  1. Corporation Tax: management expenses: contents
  2. Corporation Tax: management expenses: employee share schemes costs

CTM08390 | Corporation Tax: management expenses: employee share schemes costs

From HM Revenue & Customs · Company Taxation Manual

CTA09/PART 11 and PART12

Detailed instructions on the costs that can be allowed to trading companies in respect of employee share schemes are at BIM44000 onwards. Relief for 'companies with investment business' follows that to be allowed for trading companies.

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