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  • 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.