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Employee shareholder status: Capital Gains Tax exemption, income tax and National Insurance Contributions treatment

Employee shareholder status: Capital Gains Tax exemption, income tax and National Insurance Contributions treatment

Last fetched 04 May 2026 · gov.uk

Documents

16 July 2013 - Employee shareholder status: Capital gains tax exemption and income tax/NICs treatment (PDF 63K) application/pdf

At a glance

TypePolicy paper

First published16 Jul 2013

Last updated16 Jul 2013

Organisations

HM Revenue & Customs

Topics

Shares and investmentsCapital Gains Tax

Source

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