Skip to main content

This is a new service – your feedback will help us to improve it.

  • RE: Overseas ESOP

    Also I am a UK tax resident
  • Overseas ESOP

    Hello HMRC. A company has offered me options under an ESOP. The company and ESOP I are based overseas. Options will vest after certain milestones. At which point in time am I liable for income tax? Is it after the shares vest, or after I exercise the actual options and redeem the shares?