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Posted Tue, 12 Mar 2024 13:18:32 GMT by pete parat
I am exercising share options from a private employer on an unapproved share scheme. The payment terms are that the total value is paid out over 5 years, 20% each year. Interest is due on the outstanding balance but the debt is unsecured. Is PAYE and NI due on the full value in the year of exercising the options? Is any allowance made for only receiving the value over 5 years. What happens if for any reason, I don't receive the future funds?
Posted Tue, 19 Mar 2024 13:05:26 GMT by HMRC Admin 8
Please have a look at the guidance at:
Employment-related shares and securities (Self Assessment helpsheet HS305
Thank you.

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