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the shares were give to me as a retention programme
the were time vesting shares so every year part of the amount of shares you were give would vest and when I left the company the shares that had vested where then repurchased from me (they could be at sole discretion of the company)
17/5/2013 - origina issuance fair market value on issuance 17.80
08/01/2014 repurchase fair market value on repurchase 17.44
I'm back.Free shares can be given with no income tax liability through one of the Share Incentive Plans (SIP) which you can read about here and here. There is information on other employee share schemes here.If the shares were in a SIP, you may have to pay tax and NIC on the value of value of the shares withdrawn and sold by entering it in box 1 of the share schemes section of page Ai2 of the additional information pages SA101 which you can find here. That is, unless you left the employer as a "good leaver" which is defined in paragraph G22 on page 73 here. Normally, any income tax and NIC charge would be dealt with by the employer through the PAYE scheme.If you were a "good leaver", you won't have to pay income tax and NIC and you won't pay CGT as you made a "loss" and the annual CGT exemption /14 was £10,900. You would also not need to report the disposal as the proceeds of the sale were less than £43,600 (4 times the annual CGT exemption).It's important that you contact your former employer to find out exactly what type of employee share scheme you participated in so as to avoid paying tax needlessly and to find out whether you paid any income tax when you sold the shares back to the company. Normally, the employer would operate PAYE on an early SIP withdrawal.I hope this helps but let me know if you have any further questions.
It won't be a SIP as its a US plan. It will almost certainly not be an HMRC approved plan and that will make the cash you received taxable. Most US employee share plans are not approved by HMRC in the UK and so don't benefit from the tax rules that UK schemes do.I'd be inclined to declare the sum you received in the SA101 box I mentioned in my previous post. Because of the nature of the US tax advantaged rules around Delaware registered companies, income from them doesn't qualify tax treaty relief so even if you paid tax in Delaware, you won't be able to offset it against your UK tax liability..
The data entry screens in the online return are not the same as the tax return pages but you should be able to view your return as you fill in the parts relevant to you.Obviously, your tax liability will be affected by all the entries you make. If you like, you can upload the tax calculation to me and I'll look at it. Alternatively, set out the figures that you have entered your sources of income and I'll look at those.
You should see a paper clip in the formatting bar of the text box you are typing into. You can upload scans and files using that. You may find it easier to list the income sources and figures.