Non-domiciled UK resident employees: UK taxation of share incentives

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.


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