Course description
Operating at a multi-jurisdictional level is increasingly the norm but it can have a consequential impact on the operation of employee share plans. The added layer of complexity can lead to compliance failures, wasted time and additional costs. However, with careful management, this does not have to be the case.
This session considers the tax issues to be considered when offering participation in share plans to employees who work across different countries. It is aimed at professional advisors, company secretaries, benefits managers and in-house personnel dealing with the design, implementation or day to day running of share plans.
Topics covered will include a reminder of the UK tax and NIC treatment of tax advantaged and non-tax advantaged share awards/options for UK employees. Plus an exploration of how this treatment changes in a range of scenarios involving globally mobile employees.
Upcoming start dates
Outcome / Qualification etc.
Training Course Content
Introduction
Operating at a multi-jurisdictional level is increasingly the norm for a successful business but it can have a consequential impact on the operation of employee share plans. The added layer of complexity can, if not dealt with proactively, lead to compliance failures, wasted time and additional costs. However, with careful management, this does not have to be the case.
This virtual classroom session covers in detail the UK tax issues which need to be considered when offering participation in share plans to employees who work across different countries. It is useful for all professional advisors, company secretaries, benefits managers and in-house personnel dealing with the design, implementation or day to day running and management of share plans.
What You Will Learn
This live and interactive broadcast will cover the following:
- A reminder of the UK tax and NIC treatment of tax advantaged and non-tax advantaged share awards/options for UK employees
- How this tax and NIC treatment changes when an internationally mobile employee is involved, including, for example:
- Assessing whether an individual is an "internationally mobile employee"
- Calculating UK liability when an internationally mobile employee acquires share incentives
- The impact of double tax treaties and reciprocal agreements
- The impact of tax equalisation arrangements
- The UK withholding and reporting requirements for UK and overseas employers
- Consequential considerations when designing and operating share plans
Expenses
MBL Seminars Limited
MBL is a leading learning and development provider for professional service firms. Over the past 18 years, more than 198,000 people across 23,000 different organisations spanning 81 countries, have chosen us to deliver their training. With over 800 expert speakers...