Determining the “market value” of shares that an employee receives under an employee share scheme
This statement provides guidance on working out the market value of a share benefit that employees receive under an employee share scheme.
This statement updates and replaces the Commissioner’s Statement CS 17/01: Valuation of employee share schemes, issued on 28 April 2017, which is withdrawn from the date of issue given at the end of this statement.
The main changes relate to the legislative confirmation of the market value formula to value shares under an employee share scheme.