Guidance

Capital Gains Tax and employee share schemes (Self Assessment helpsheet HS287)

How to complete the Capital Gains Tax summary of your tax return for share and security schemes.

Documents

This guide explains how to report employee share and security schemes for Capital Gains Tax, including:

approved Share Incentive Plans
other approved schemes
transfers to Individual Savings Accounts
transfers to certain pension schemes
Enterprise Management Incentives
unapproved share schemes
same day share acquisitions (after 5 April 2002)
relief on certain disposals of unlisted shares to an approved share incentive plan

Published 4 July 2014
Last updated 6 April ~~2023~~2024 + show all updates

6 April 2024
The helpsheet for tax year 2023 to 2024 has been added, and the version for tax year 2019 to 2020 has been removed.

6 April 2023
The helpsheet for tax year 2023 has been added, and the version for tax year 2019 has been removed.
9 June 2022
The 'Claims and elections – employee share schemes' section has been updated with information about what to include in box 36.
6 April 2022
We have added the Capital Gains Tax and employee share schemes helpsheet for 2022.
6 April 2021
A new version of the helpsheet has been added for the tax year 2020 to 2021.
6 April 2020
A new version of the helpsheet has been added for the 2019 to 2020 tax year.
6 April 2019
Self Assessment helpsheet HS287 for the 2018 to 2019 tax year has been added.
6 April 2018
The helpsheet has been been added for the tax year 2017 to 2018.
6 April 2017
The helpsheet has been been added for the tax year 2016 to 2017.
6 April 2016
Rates, allowances and duties have been updated for the tax year 2016 to 2017.
6 April 2015
Rates, allowances and duties have been updated for the tax year 2015 to 2016.
4 July 2014
First published.