E4.507Y Operation Of The Charge On Securities Disposed Of For More Than Market Value

Home / Simons-Taxes /Personal and employment tax /Part E4 Employment income /Division E4.5 Income and exemptions relating to securities /Employment-related securities disposed of for more than market value / E4.507Y Operation of the charge on securities disposed of for more than market value

Commentary

Personal and employment tax

Once the regime is triggered (see E4.507X) an amount is included in employment income for the tax year in which the disposal occurred (the 'relevant year')¹.

The amount to be included in employment income is given by

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