Glossary · Investments and gains
Share options
The right to buy employer shares at a set price. Since 2024, gains are taxed through payroll.
The gain when you exercise, the market value less what you pay, is taxed as income. Since 1 January 2024 your employer deducts the tax through payroll. Before then, employees paid it themselves within 30 days using Form RTSO1.
Work it out
Related terms
RSU · Vesting · Sell to cover
Source: Revenue: Unapproved share options
All terms · General information, not tax advice.