I work for a US company I have received restricted stock units in the past in the US company. Typically they vest over 4 years (25% each year). So you get notified you will get 100 shares - you can sell 25 after year 1 and so on.
I am trying to figure out the tax liability for these. The revenue site seems to suggest RSU's are liable to income tax (from vest date). It does mention income tax under Section E or D and some are PAYE and others not. I wasn't too clear on what the differences were. Other places suggest the delayed activation date means they are only liable for Capital Gain Tax.
I was wondering are there any clauses that mean RSU's would only be liable for CGT?
I am trying to figure out the tax liability for these. The revenue site seems to suggest RSU's are liable to income tax (from vest date). It does mention income tax under Section E or D and some are PAYE and others not. I wasn't too clear on what the differences were. Other places suggest the delayed activation date means they are only liable for Capital Gain Tax.
I was wondering are there any clauses that mean RSU's would only be liable for CGT?