HMRC guidance on the Income Tax treatment of Employee Shareholder shares
25 November 2016
Employee Shareholder Status (ESS) is an employment status, introduced on 1 September 2013. As of 1 December 2016, the tax benefits of ESS will not be available to new entrants. The government will legislate to close the status itself to new entrants at the next legislative opportunity. This guide from HMRC gives details on the Income Tax treatment of Employee Shareholder shares.