Part X Income tax

United Kingdom

1. Introduction
2. No charge on award of shares etc.
3. Capital receipts in respect of participant’s shares
4. Exclusion of certain charges in relation to participant’s shares
5. Charge on free or matching shares ceasing to be subject to plan
6. Charge on disposal of beneficial interest during the holding period
7. Partnership share money deducted before tax
8. Charge on partnership share money paid over to employee
9. Charge on cancellation payments in respect of partnership share agreement
10. Charge on partnership shares ceasing to be subject to plan
11. Circumstances in which there is no charge on shares ceasing to be subject to plan
12. Dividends etc. in respect of unappropriated shares
13. Reinvestment of cash dividend on behalf of participant
14. Repayment of excess cash dividend
15. Treatment of cash dividend retained for reinvestment
16. Treatment of cash dividend retained and then later paid out
17. Charge on dividend shares ceasing to be subject to plan
18. PAYE: shares ceasing to be subject to plan
19. PAYE: shares ceasing to be subject to the plan
20. PAYE: capital receipts