Determining which rules apply to an Employee share purchase scheme

in the 1990s and 2000s I used to buy shares in my employer through an "HMRC approved" scheme. A monthly 10% deduction of salary with a 15% discount on the market value of the shares (for which I had to pay tax on the benefit at the time). For the first time since then I am selling shares that, if no other rules applied, would result in a capital gain. My issue is how do I determine which rules apply to this/these scheme(s)? Can/will HMRC be able to tell me? I left the company in the mid 2000's but left the shares "in the scheme" administered by the company if either is relevant. Obviously once I know which rules to apply, I can calculate any gain and submit my associated return.

Hi Michael Greatorex,


Please refer to Tax when you sell shares as some schemes you do not have to pay capital gains on.

Thank you.