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Country Guide

United Kingdom

This Guide to the United Kingdom (UK) provides information on the exchange control, securities law, labor law and taxation landscape in the jurisdiction as relates to various forms of stock compensation. 

Even though the US has legal roots in, and shares a language with, the UK, the two countries actually differ quite significantly when it comes to stock plans. First, the UK lingo relating to equity compensation is sometimes unfamiliar to people on this side of the pond (remuneration committee, anyone?), and words that are familiar may not have the same meaning as the one used in the US (that’s such a wonderful scheme!)


Contributing Authors

John Papadakis
Mark Taylor
Anthony J. Whall
Jonathon Little

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The National Association of Stock Plan Professionals is the largest and oldest professional association for the stock and executive compensation community, with over two decades of leadership providing expert resources, education and other benefits for our more than 6,000 members across 32 affiliated chapters.


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