Share-based remuneration for employees of UK subsidiaries

Where individuals are employed by a UK subsidiary of an overseas parent company, share-based remuneration arrangements will usually involve shares of the parent company rather than the subsidiary.

Individuals may be granted options over shares in the company, or shares may be issued to them (with or without restrictions).

The tax treatment depends on whether the shares or options fall within one of the various tax-advantaged schemes provided for in the legislation, or within the basic rules for ‘non-tax-advantaged’ arrangements.

For further details see our factsheet.

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Business tax team

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Business tax