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Employee Shareholder Employment Status (ES) was amended in the Autumn Statement November 2016. »Ê¹ÚÌåÓýapp change removed Income Tax reliefs and the Capital Gains Tax exemption relating to shares received as consideration for entering into an Employee Shareholder Agreement on or after 1 December 2016. Shares received under agreements made before that date are not affected.

Additional Guidance: SVM150000