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ESS and your tax

Being in an employee share scheme will affect your tax.

Last updated 20 December 2015

You will need to report on your ESS interests in your tax return.

You may be entitled to a refund of tax paid if your ESS interests lapse or are forfeited.

ESS interests provided to your associates are treated as if they were provided to you.

There may be capital gains tax when you sell or dispose of your shares or rights.

Your residency for tax purposes and your country of employment can affect how you are taxed.