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Simon G

Simon G

Joined: 12/14/2023

  • RE: Tax on ESOP (Employee Stock Option) foreign income

    Thu, 14 Dec 2023 15:09:37 GMT – Tax on ESOP (Employee Stock Option) foreign income
    Dear HRMC Team, I am a UK resident domiciled outside the UK, I am registered as a sole trader and I receive foreign income. My client, a Japanese kabushiki kaisha (joint-stock company) with no UK entity, considers paying me for the services in the form of stock options. The company is not listed on stock exchange. What are the tax implications in terms of a) options granting; b) exercise of the options; c) share sales? Thank you for your response in advance.