Guidance

Guidance on the Income Tax treatment of Employee Shareholder shares

This guide gives details on the Income Tax treatment of Employee Shareholder shares.

• From: HM Revenue & Customs
• Published: 29 August 2013
• Last updated: 23 November 2016 — See all updates

Documents

Guidance on the Income Tax treatment of Employee Shareholder shares

PDF, 393 KB, 20 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email [email protected]. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

Employee Shareholder Status (ESS) is an employment status, introduced on 1 September 2013. As of 1 December 2016, the tax benefits of ESS will not be available to new entrants. The government will legislate to close the status itself to new entrants at the next legislative opportunity.

Published 29 August 2013
Last updated 23 November 2016 + show all updates

1. 23 November 2016

   Guidance has been updated due to Autumn Statement 2016 announcement.

2. 29 August 2013

   First published.