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clientservices@lsrpartners.comIf your employer pays you in shares as well as salary, this episode is for you.
Simon and Laura tackle one of the most consistently misunderstood areas of UK tax: employment related equity. Whether you have RSUs, share options, or some other form of equity award, the UK tax treatment is not always obvious, and the consequences of getting it wrong can be significant.
They start with the basics: what RSUs are, why HMRC treats them as employment income rather than capital gains at the point of vesting, and what your base cost looks like once you have received the shares. From there they move on to share options, explaining why the tax point works differently, you are taxed when you exercise, not when the options vest, and what that means in practice for people sitting on unvested or unexercised awards.
The episode then gets into the area where LSR do a substantial amount of client work: what happens to your equity awards when you move countries during the vesting period. If you are relocating to the UK with existing RSU grants, or leaving the UK with unvested shares, time apportionment is the key concept. HMRC will look across the entire vesting period and tax the UK-resident portion accordingly. The problem, as Simon and Laura explain, is that company payrolls frequently get this wrong, sometimes in your favour, sometimes not.
There is also a memorable story about a former Lehman Brothers employee who never sold a share, kept his entire retirement fund in company stock, and was completely wiped out in 2008. Not financial advice, but a useful reminder about concentration risk.
Topics covered in this episode:
If you have questions about your equity awards and how they interact with your UK tax position, book a call with us.
Subscribe for more tax guidance for expats and globally mobile individuals.
Brought to you by LSR Partners – helping you pay the right tax in the right place at the right time.
📲 Book a call with us to talk about your situation: https://lsrpartners.com
🎧 Catch up on all past episodes: https://lsrpartners.com/podcast-videos
Pensions are powerful, but they are increasingly complex.
In this episode of the Tax Compass Podcast, Simon Roue and Laura Sant break down:
If you earn over £100,000, and especially over £200,000, this episode is essential listening.
We explain how to avoid common pension mistakes and why employer contributions may change in the near future.
Subscribe for more tax guidance for expats and globally mobile individuals.
Brought to you by LSR Partners – helping you pay the right tax in the right place at the right time.
📲 Book a call with us to talk about your situation: https://lsrpartners.com
🎧 Catch up on all past episodes: https://lsrpartners.com/podcast-videos
Leaving the UK doesn’t always mean leaving UK tax behind.
In this episode of the Tax Compass Podcast, Simon Roue and Laura Sant break down the UK’s Temporary Non-Residence rules; a complex but critical area for anyone moving abroad.
If you’ve been UK tax resident for 4 of the last 7 years, leaving the UK for fewer than 5 full tax years can trigger anti-avoidance rules that bring overseas income and gains back into UK tax when you return.
We explore how this applies in practice, why it exists, and how recent Budget changes make careful planning more important than ever.
This episode is essential for:
You’ll walk away with clarity, confidence, and a better understanding of how to protect yourself from unexpected UK tax bills.
Subscribe for more tax guidance for expats and globally mobile individuals.
Brought to you by LSR Partners – helping you pay the right tax in the right place at the right time.
📲 Book a call with us to talk about your situation: https://lsrpartners.com
🎧 Catch up on all past episodes: https://lsrpartners.com/podcast-videos
Leaving the UK doesn’t always mean leaving UK tax behind.
In this episode of the Tax Compass Podcast, Simon Roue and Laura Sant break down the UK’s Temporary Non-Residence rules; a complex but critical area for anyone moving abroad.
If you’ve been UK tax resident for 4 of the last 7 years, leaving the UK for fewer than 5 full tax years can trigger anti-avoidance rules that bring overseas income and gains back into UK tax when you return.
We explore how this applies in practice, why it exists, and how recent Budget changes make careful planning more important than ever.
This episode is essential for:
You’ll walk away with clarity, confidence, and a better understanding of how to protect yourself from unexpected UK tax bills.
Subscribe for more tax guidance for expats and globally mobile individuals.
Brought to you by LSR Partners – helping you pay the right tax in the right place at the right time.
📲 Book a call with us to talk about your situation: https://lsrpartners.com
🎧 Catch up on all past episodes: https://lsrpartners.com/podcast-videos
Making Tax Digital for Income Tax Self Assessment (MTD ITSA) is approaching fast, and HMRC’s advertising push is only adding to the noise. In this episode, Simon and Laura cut through the confusion and explain exactly who MTD ITSA applies to, when it starts, and what the practical impact will be for sole traders and landlords. You get the key thresholds (and how they step down each year), what quarterly reporting really means, what software you’ll need, and where people are most likely to get caught out, especially non-resident landlords and internationally mobile taxpayers.
Key topics covered:
Subscribe for more tax guidance for expats and globally mobile individuals.
Brought to you by LSR Partners – helping you pay the right tax in the right place at the right time.
📲 Book a call with us to talk about your situation: https://lsrpartners.com
🎧 Catch up on all past episodes: https://lsrpartners.com/podcast-videos
Self Assessment shouldn’t be scary, but the rules are easy to miss, especially if you’ve lived or worked abroad. In this episode of the Tax Compass Podcast from LSR Partners, Simon Roue and Laura Sant explain, in plain English.
We cover:
Key Takeaways:
Subscribe for more tax guidance for expats and globally mobile individuals.
Brought to you by LSR Partners – helping you pay the right tax in the right place at the right time.
📲 Book a call with us to talk about your situation: https://lsrpartners.com
🎧 Catch up on all past episodes: https://lsrpartners.com/podcast-videos
In this immediate post-statement breakdown of the Autumn Budget 2025, you get a clear, structured explanation of the tax changes announced by Rachel Reeves, with a focus on how they affect expats, non-UK residents, and globally mobile individuals.
You’ll hear straightforward guidance on:
What fiscal drag means for your long-term tax position.
How the High-Value Council Tax Surcharge (HVCTS) works and who pays it.
Why Class 2 NI is ending for those abroad, and how Class 3 replaces it.
What the 2% rise means for investors and landlords from 2026/27.
What your new two-option framework looks like if you receive UK dividends from overseas.
Why repatriated dividends from certain 'closed companies' will now be taxable.
What changes for employers and employees.
How the new £12,000 cash limit applies, and the exception for over-65s.
At LSR Partners, you get clarity and confidence in navigating these changes, ensuring you pay the right tax in the right place at the right time, stay compliant across borders, and plan strategically for the years ahead.
If the Budget raises questions about your own tax position, we’re here to guide you.
Subscribe for more tax guidance for expats and globally mobile individuals.
Brought to you by LSR Partners – helping you pay the right tax in the right place at the right time.
📲 Book a call with us to talk about your situation: https://lsrpartners.com
🎧 Catch up on all past episodes: https://lsrpartners.com/podcast-videos
The Tax Compass Podcast is now 1 year old!
To celebrate, Simon Roue and Laura Sant from LSR Partners look back at the past 12 months, sharing clips and stories that show how tax is really about life choices, from moving house to starting a new job, or even returning to the UK.
In this special episode, you’ll hear highlights from across the series, including:
The message is clear: tax isn’t just spreadsheets and forms, it’s about life.
Subscribe for more tax guidance for expats and globally mobile individuals.
Brought to you by LSR Partners – helping you pay the right tax in the right place at the right time.
📲 Book a call with us to talk about your situation: https://lsrpartners.com
🎧 Catch up on all past episodes: https://lsrpartners.com/podcast-videos
The Budget has been pushed back from October to November 26th, and that delay alone has raised eyebrows.
In this episode of the Tax Compass Podcast, Simon Roue and Laura Sant from LSR Partners explore:
This is a wide-ranging, sometimes tongue-in-cheek discussion of what the government might do to fill its £50bn fiscal gap.
Subscribe for more tax guidance for expats and globally mobile individuals.
Brought to you by LSR Partners – helping you pay the right tax in the right place at the right time.
📲 Book a call with us to talk about your situation: https://lsrpartners.com
🎧 Catch up on all past episodes: https://lsrpartners.com/podcast-videos
Pilots, cabin crew, and international transport workers have unique rules under HMRC’s Statutory Residence Test. In this episode, Simon Roue and Laura Sant of LSR Partners unpack what counts as a UK workday, how 'deemed days' impact residency, and how tax treaties affect income for internationally mobile employees.
Key topics include:
If you’re flying for a living or advising someone who is, this episode breaks it all down.
Subscribe for more tax guidance for expats and globally mobile individuals.
Brought to you by LSR Partners – helping you pay the right tax in the right place at the right time.
📲 Book a call with us to talk about your situation: https://lsrpartners.com
🎧 Catch up on all past episodes: https://lsrpartners.com/podcast-videos
