Manroh Awal

Thanks HMRC Admin 21 for reply to my query. I understand by gains you mean to say capital gain which is difference between exercise price and sale price of such share. I will proceed accordingly.

Dear HMRC Team I was granted ESOPs by my employer in 2018/2019 overseas prior to moving to UK. The ESOPs were vested prior to moving to UK. However, I exercised ESOPs in 2024 and paid tax as per overseas laws of that country. I moved to UK in 2022 and I am a UK tax resident now (on Global Mobility Visa). I want to remit this money to UK . Please clarify if I need to pay tax in UK on the difference between exercise price and grant price or difference between exercise price and sale price of such shares.