Receipt of share options from overseas client

I am resident in the UK, contracting as a husband and wife partnership for an overseas client. The client is a very early startup which is about to issue share options, and I have 2 questions regarding my UK tax liability with respect to this. 1) Is there any possibility that I will qualify for tax advantages on these options, given that the client issuing them is overseas with no UK entity or subsidiary? Having read https://www.gov.uk/tax-employee-share-schemes/share-incentive-plans-sips I'm wondering specifically whether "Company Share Option Plan" or "Enterprise Management Incentives (EMIs)" might be applicable if the agreement is structured correctly. Or does the fact that the entity is outside of the UK mean that these will not apply. 2) Will the form of my entity in the UK have any impact? For example, might it be more advantageous to receive the options as a Ltd company? Apologies for the very broad questions. I've been unable to find much guidance covering this specific situation. At this stage I'm really just trying to establish whether I should even investigate possible tax advantages, or whether the tax treatment is set in stone by virtue of the fact that the issuer is overseas. Many thanks in advance.

Hi,

You are not an employee so the link you have referred to cannot apply. HMRC cannot offer financial advise and you may therefore want to speak to a professional regarding how best to receive the shares.

Thank you.