Your company got interest in regards to your employment and showed as ESS interest gain by You.
The discount of the market value of the ESS interests are different as well as the amount paid to gain them also totally different.
The ESS interests can:
The discount is considered as a taxed so you need to showed in your return which you acquired the interest. These schemes are also called as ‘taxed-upfront schemes’. On the other hand, if you and the scheme meet certain criteria regarding tax is deferred until a later time. These deferred schemes also called ‘deferral schemes’.
Changes to ESS (Employee Share Schemes) interests acquired on or after 1 July 2015 include:
Discounts on eligible ESS (Employee Share Schemes) interests provided to you by a start-up company will not be included on your Employee share scheme statement and should not be included at this section.