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Inland Revenue

Tax Policy

Special report
Published 14 May 2018

Special report on employee share schemes

This special report provides early information on the new rules for employee share schemes. May 2018.

Complete coverage of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act will be published in the June 2018 edition of the Tax Information Bulletin.

Updated on 29 May 2018 - updates to examples 18, 19, and 20; minor formatting changes.