This Practice Note summarises the taxation of internationally mobile employees and directors in relation to securities options. It addresses both the treatment of such options to the extent their relevant period (broadly, the vesting period) fell between 6 April 2015 and 5 April 2025, and to the extent this fell on or after 6 April 2025, when the remittance basis of taxation was abolished and replaced with a residence-based taxation regime. It provides tabular guidance on tax treatment and PAYE reporting and compliance considerations, distinguishing between the different treatments that can apply, depending the UK tax residence status of the option holder during the relevant period. Written in partnership with Lewin Higgins-Green at FTI Consulting.