Details

  • Type: Publication series
  • Date: 7/18/2014

United Kingdom – Amendment to Taxation of Share-Based Awards for Assignees 

A recent amendment to the new U.K. rules on how share-based awards held by internationally mobile employees (IMEs) are taxed from 6 April 2015, will mean that IMEs will generally be charged to U.K. income tax on the proportion of the award that corresponds to the proportion of the ‘relevant period’ that the IME was working in the United Kingdom. While it is expected that these changes will be broadly positive, they will result in some IMEs paying less U.K. income tax under the new rules and others paying more, depending on the type of award and the employee’s individual circumstances.

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United Kingdom – Amendment to Taxation of Share-Based Awards for Assignees
 

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