Employment Related Securities Options & Income Tax

Introduction

Employment related securities may be liable to income tax as earnings.

The tax charges may be personal tax charges for the employee via self-assessment, or employers may be obliged to withhold income tax and NIC under PAYE.

This introductory level webinar will cover the options available as well as PAYE and NIC implications.

What You Will Learn

This webinar will cover the following:

• Brief background with the key case of Abbott v Philbin and subsequent legislation
• What is an employment-related securities option (ERSO) - Vermilion Holdings v HMRC 2023
• No income tax on grant or vesting
• Income tax on exercise, assignment or release for consideration
• PAYE/NIC implications
• What if the securities option is not an ERSO?

This webinar was recorded on 5th March 2024