Share options

Share options

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A company based overseas and with no UK tax presence has granted share options to several UK residents. The shares are quoted on a major stock exchange.

The UK residents are employed by a UK registered entity that operates PAYE as normal. This entity is a wholly owned subsidiary of the overseas quoted parent.

Does the company have to operate PAYE and NIC on the difference between the exercise price and the option price when the parent company options are exercised?

Would this be any different if the shares were granted to the individual prior to them becoming a UK resident and when they were not employed by the UK based entity?

I appreciate that there are tax obligations on the individuals but am only concerned with the company's position here.
Anon

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