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.
- From:
- HM Revenue & Customs
- Published
- 4 July 2014
- Last updated
-
6 April
20242025 — See all updates
Documents
Details
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
Updates to this page
Published 4 July 2014
Last updated 6 April 2024
+ show2025
href="#full-history">+ show all updates
-
Sign up for emails or print this page
Update history
2025-04-06 00:15
HS287 Capital Gains Tax and employee share schemes (2025) added and HS287 Capital Gains Tax and employee share schemes (2021) removed.
2024-04-06 00:15
The helpsheet for tax year 2023 to 2024 has been added, and the version for tax year 2019 to 2020 has been removed.
2023-04-06 00:15
The helpsheet for tax year 2023 has been added, and the version for tax year 2019 has been removed.
2022-06-09 10:29
The ‘Claims and elections – employee share schemes’ section has been updated with information about what to include in box 36.
2022-04-06 00:15
We have added the Capital Gains Tax and employee share schemes helpsheet for 2022.
Details
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
Updates to this page
Published 4 July 2014
Last updated 6 April 2024
+ show2025
href="#full-history">+ show all updates
-
Sign up for emails or print this page
Update history
2025-04-06 00:15
HS287 Capital Gains Tax and employee share schemes (2025) added and HS287 Capital Gains Tax and employee share schemes (2021) removed.
2024-04-06 00:15
The helpsheet for tax year 2023 to 2024 has been added, and the version for tax year 2019 to 2020 has been removed.
2023-04-06 00:15
The helpsheet for tax year 2023 has been added, and the version for tax year 2019 has been removed.
2022-06-09 10:29
The ‘Claims and elections – employee share schemes’ section has been updated with information about what to include in box 36.
2022-04-06 00:15
We have added the Capital Gains Tax and employee share schemes helpsheet for 2022.
Details
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
Updates to this page
Sign up for emails or print this page
Update history
2025-04-06 00:15
HS287 Capital Gains Tax and employee share schemes (2025) added and HS287 Capital Gains Tax and employee share schemes (2021) removed.
2024-04-06 00:15
The helpsheet for tax year 2023 to 2024 has been added, and the version for tax year 2019 to 2020 has been removed.
2023-04-06 00:15
The helpsheet for tax year 2023 has been added, and the version for tax year 2019 has been removed.
2022-06-09 10:29
The ‘Claims and elections – employee share schemes’ section has been updated with information about what to include in box 36.
2022-04-06 00:15
We have added the Capital Gains Tax and employee share schemes helpsheet for 2022.