Is there a rule of thumb for sharing neutrals say in a three phase 120/208 panelboard, or maybe a code reference? If so is it limited to 15 and 20 amp breakers.
The neutral carries the unbalanced current from each leg or phase. Its one neutral per 3 phases or opposite sides of a 120/240 xrmr.
For most circuits that is, unless yours is harmonic heavy such as computers or HID lighting.