Apportionment of securities and option income for R/NOR employees | Practical Law
Note that from 6 April 2015, the taxation of internationally mobile employees holding employment-related securities and options is governed by Chapter 5B of Part 2 of the Income Tax (Earnings and Pensions) Act 2003, regardless of when the securities or options were acquired. For more information, see Practice note, Internationally movile employees: UK taxation of share incentives from 6 April 2015.