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HMRC guidance on share incentives for internationally mobile employees
Practical Law UK Practice Note 0-383-4734 (Approx. 12 pages)
HMRC guidance on share incentives for internationally mobile employees
by PLC Share Schemes & Incentives
| Law stated as at 14 Oct 2008 • UK |
A practice note on HMRC's guidance on share incentives for internationally mobile employees.
From Royal Assent of Finance Act 2013, the concept of ordinary residence has been abolished and a statutory residence test has come into force (see Practice note, Statutory residence test for individuals). We are currently reviewing this practice note in the light of this development.