Share Incentives & Globally Mobile Employees - UK Tax Issues Explained

Introduction

Operating at a multi-jurisdictional level is increasingly the norm but it can have a consequential impact on the operation of employee share plans. The added layer of complexity can, if not dealt with proactively, lead to compliance failures, wasted time, and additional costs. However, with careful management, this does not have to be the case.

This virtual classroom seminar examines the UK tax issues which need to be considered when offering participation in share plans to employees who work across different countries.

It is aimed at professional advisors, company secretaries, benefits managers, and in-house personnel dealing with the design, implementation, or day to day running and management of share plans.

What You Will Learn

This live and interactive session will cover the following:

• A reminder of the UK tax and NIC treatment of tax advantaged and non-tax advantaged share awards/options for UK employees
• How this treatment changes in a range of scenarios involving globally mobile employees including, for example:
• Participants on overseas assignments
• Participants on UK assignments
• Participants working across multiple jurisdictions
• Non-UK domiciles (pre 6 April 2025)
• Participants entitled to use the temporary repatriation facility
• Participants who are new UK residents qualifying for tax relief on overseas employment income (on or after 6 April 2025)
• The impact of double tax treaties and reciprocal agreements
• The UK withholding and reporting requirements for UK and overseas employers
• Implications of the tax rules for globally mobile employees on the design and operation of share plans

Recording of live sessions: Soon after the Learn Live session has taken place you will be able to go back and access the recording - should you wish to revisit the material discussed.