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Record keeping

You need to keep documentation about your ESS interests.

Last updated 20 December 2015

Here is a list of the records you need to keep for ESS interests:

  • the date you acquired them and the date you sold them (or the date you exercised the rights)
  • the total number you acquired, exercised or sold
  • any amounts you paid or received
  • the amount or percentage of the discount you received (for ESS interests acquired from 1 July 2009, you can use an ESS statement supplied by your employer to support this) or other proof of the market price on the date of acquisition and the reporting date (if applicable)
  • any offer documentation
  • the rules of the employee share scheme
  • for shares or rights acquired before 1 July 2009 only – details of elections made to include discounts in the year of acquisition.