Non-domiciled UK resident employees: UK taxation of share incentives | Practical Law
https://content.next.westlaw.com/Document/I3351a7e9e8da11e398db8b09b4f043e0/View/FullText.html?transitionType=Default&contextData=(sc.Default)
This practice note deals with aspects of the UK tax treatment of employment-related securities and securities options acquired by employees and directors who are UK resident, but not domiciled, in the UK.
Enter to open, tab to navigate, enter to select
Sign in
Sign in
All content
Search:
Search Westlaw
Search Tips
Advanced
Non-domiciled UK resident employees: UK taxation of share incentives
Practical Law UK Practice Note 7-380-8717
(Approx. 8 pages)
Non-domiciled UK resident employees: UK taxation of share incentives
by
Practical Law Share Schemes & Incentives
Related Content
Law stated as at 06 Apr 2013
•
United Kingdom
This practice note deals with aspects of the UK tax treatment of employment-related securities and securities options acquired by employees and directors who are UK resident, but not domiciled, in the UK.
We are updating this resource in the light of the further consultation document on reforms to the taxation of non-UK domiciled individuals published by HMRC on 18 August. To follow progress of this development see
Private client tax legislation tracker 2015-16: Permanent non domiciled tax status abolished
,
IHT: UK Property owned indirectly
,
Remittance basis: de minimis exemption
,
Remittance basis: business investment relief
.