RSUs, EMI, CSOP and unapproved options taxed at grant, vest, exercise and sale, section 431 elections, currency exposure on US grants, Business Asset Disposal Relief, and modelling a grant across tax years. Worked for someone holding a grant now, with a calculator.

What this section covers

  • RSUs: tax at vest, withholding and currency exposure
  • EMI, CSOP and unapproved options at grant, exercise and sale
  • Section 431 elections
  • Business Asset Disposal Relief eligibility
  • Modelling a grant across tax years, with a calculator

New articles are published under RSUs, Options and EMI, Exit Planning.