Estimate the Income Tax and National Insurance when restricted stock vests, then see the value retained after sell-to-cover. Figures use 2026/27 rules.
| Event | Date | Units | Value |
|---|---|---|---|
| 1 | 2026-04-06 | 500 | £10,000.00 |
| 2 | 2027-04-06 | 500 | £10,000.00 |
| 3 | 2028-04-06 | 500 | £10,000.00 |
| 4 | 2029-04-06 | 500 | £10,000.00 |
Sell-to-cover is Income Tax plus employee National Insurance where the award is treated as employment income. Employer National Insurance transfers are excluded.
For this award, the acquisition or exercise value is the later CGT basis. The estimate excludes same-day, 30-day, pooling and other holdings.
Tax is paid from cash, so shares retained: 500. Retained share value: £10,000.00; cash outlay: £3,946.00.
Enter a later sale value. The annual exempt amount is £3,000 and this estimate excludes same-day, 30-day, pooling and other holdings.
Rates are fixed to 2026/27. Income Tax uses the shared income-tax calculation, with incremental pay for the award. NI uses the stated monthly or weekly thresholds. Employer National Insurance, same-day and 30-day rules, share pooling and other holdings are outside this estimate.