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Employee Share Plans

Richard Rolls and Alison Hughes of KPMG LLP look at how Finance Act 2008 — in particular the new remittance rules — will affect share incentives for internationally mobile employees
This article outlines some of the changes in Finance Act 2008 (FA 2008) Sch 7 for share incentives for internationally mobile employees in particular the new statutory rules on remittance. Part 1 of this article provides an overview. Part 2 to be published next week looks at some of the practical implications in more detail.
There are two main changes. First various charging provisions have been extended to cover employees who are resident but not ordinarily resident (RNOR) in the UK. Share incentives granted to RNOR employees may now be taxed under different rules. Second...

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