ADVERTISEMENT

Comment

Stock/share options and restricted stock units

ADVERTISEMENT

Employee share and option plans can also benefit from a form of OWR. The relief applies to internationally mobile employees and, in this case, the relief is not just available to non- domiciled employees for the first three years of residency, but can also apply to UK domiciled employees where the individual has had periods of time as a non-resident of the UK between the date of grant and the date a taxable event occurs.
The current rules came into effect on 6 April 2015.

Show More
Back to top button