Acquisition of securities options

Amount of charge

Amount of gain realised

Associated persons

Charge on occurrence of chargeable event

Chargeable events

Class 1 contributions, deductible amounts

Consideration, meaning

Deductible amounts


Disposals for more than market value

Exchange of one option for another

Exemption from charge to tax


Liability to tax

Market value, meaning

National Insurance contributions, Class 1

Swapping options


Age specified, non-discrimination

Chargeable gains

Chargeable gains

Civil proceedings for recovery of property

Company share options plans

Conditional interests in shares

Chargeable gains


Consideration for grant of option, amount or value of

Employees benefit trusts

Enterprise management incentives

Information to be supplied to HMRC

Internationally mobile employees and others

Release and replacement of options

Save as you earn

Trustees receiving interest