Remittance Basis Tax regarding Unvested & Vested Stock Options in a Singapore Private Company

1. If one changes their tax residency from Singapore to UK, and obtains a non-domicile status, and holds unvested stock options in a private limited Singapore company, where one is also employed... please could you clarify the tax implications for non-domiciled UK tax resident in relation to overseas unvested stock options when they become UK tax residents? Specifically, in regards to: 2. If the stock options are vested but not exercised, what are the tax implications for a non-domiciled tax resident in the UK? 3. If stock options are vested, exercised, and then sold, with the proceeds kept outside the UK (not remitted), what are the tax implications for a non-domiciled tax resident in the UK? Many thanks.

Hi,

Please refer to guidance at : Paying tax on the remittance basis (Self Assessment helpsheet HS264)  . Thank you .