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Employee share schemes

How employee share schemes operate and the special tax treatment which may apply to them.

ESS basics

Understand the basic terms we use and special tax treatments for employee share schemes (ESS).

Employers

There are rules employers must meet if providing employee share schemes (ESS) interests to employees at a discount.

Employees

What employees you need to know about employee share schemes (ESS).

In detail

Detailed information about employee share schemes.

Previous years

Information from previous years relating to employee share schemes.

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