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Employee share schemes: simplification

This tax information and impact note applies to individuals who exercise an Enterprise Management Incentive option to acquire shares.

Last fetched 04 May 2026 · gov.uk

Documents

Employee share schemes: simplification

At a glance

TypePolicy paper

First published16 Mar 2016

Last updated16 Mar 2016

Organisations

HM Revenue & Customs

Topics

Income Tax

Source

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