Change of https://www.gov.uk/government/publications/employee-share-and-security-schemes-and-capital-gains-tax-hs287-self-assessment-helpsheet

Change description : 2025-08-13 13:07:00: The ‘Personal pension schemes/stakeholder pension schemes’ section has been updated to include ‘your Save As You Earn (SAYE) scheme’ if you transfer shares to your pension scheme. [Guidance and regulation]

Showing diff : 2025-04-05 23:25:13.920537390 +00:00..2025-08-13 12:07:44.590961635 +00:00

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.

From:
HM Revenue & Customs
Published
4 July 2014
Last updated
613 AprilAugust 2025 — See all updates

Documents

HS287 Capital Gains Tax and employee share schemes (2025)

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HS287 Capital Gains Tax and employee share schemes (2024)

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HS287 Capital Gains Tax and employee share schemes (2023)

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HS287 Capital Gains Tax and employee share schemes (2022)

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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 613 AprilAugust 2025 + show all updates

  2. HS287 Capital Gains Tax and employee share schemes (2025) added and HS287 Capital Gains Tax and employee share schemes (2021) removed.

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Update history

2025-08-13 13:07
The ‘Personal pension schemes/stakeholder pension schemes’ section has been updated to include ‘your Save As You Earn (SAYE) scheme’ if you transfer shares to your pension scheme.

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.