Remittance of securities and options income to the UK and the treatment of UK shares

Resource type: Practice note

Status: Maintained

Jurisdiction: United Kingdom

This practice note sets out our analysis of the remittance to the UK of securities or options income relating to non-UK duties, for resident but non ordinarily resident taxpayers claiming the remittance basis.

Readers should carefully consider whether they agree with our views. We would welcome any feedback on this note.

PLC Share Schemes & Incentives

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Resource ID: 7-382-7749
Products: PLC UK Share Schemes & Incentives
This resource is maintained, meaning that we monitor developments on a regular basis and update it as soon as possible.

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Practice notes

Apportionment of securities and option income for R/NOR employees Apportionment of securities and option income for R/NOR employees (http://uk.practicallaw.com/topic7-382-9480)
Not ordinarily resident employees: UK taxation of share incentives Not ordinarily resident employees: UK taxation of share incentives (http://uk.practicallaw.com/topic7-380-8717)
Remittance of securities income by R/NOR taxpayers: NICs liabilities and apportionment of securities income Remittance of securities income by R/NOR taxpayers: NICs liabilities and apportionment of securities income (http://uk.practicallaw.com/topic0-383-0081)

Article

Relocating employees: new tax headaches for employers Relocating employees: new tax headaches for employers (http://uk.practicallaw.com/topic5-382-9607)

Legal update: archive

"Ask the Team": The new tax regime for expatriate employees' share options "Ask the Team": The new tax regime for expatriate employees' share options (http://uk.practicallaw.com/topic5-383-3911)
"Ask the Team": The new tax regime for expatriate employees' share options where an OECD-style DTA applies "Ask the Team": The new tax regime for expatriate employees' share options where an OECD-style DTA applies (http://uk.practicallaw.com/topic9-383-4466)
"Ask the Team": The new tax regime for expatriate employees' share options: Just and reasonable override of statutory UK/foreign split for share option tax "Ask the Team": The new tax regime for expatriate employees' share options: Just and reasonable override of statutory UK/foreign split for share option tax (http://uk.practicallaw.com/topic2-383-4177)
"Ask the Team": The new tax rules for expatriate share incentives - what about performance share plans? "Ask the Team": The new tax rules for expatriate share incentives - what about performance share plans? (http://uk.practicallaw.com/topic5-383-8697)

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