Recognising reportable gains
Options are generally taxed on exercise and share awards on grant, or vesting where conditions apply. A selling restriction can shift recognition to its removal date. The notes distinguish plans connected with Singapore employment from qualifying grants made outside that employment, with historical grant-date rules. A loss transaction is not reported as a gain and cannot offset another plan’s gains. Cash compensation for releasing rights in the specified resignation or misconduct situation goes in IR8A allowances rather than Appendix 8B.
Completing the schedule
Use the applicable recognition-date value and employee purchase price to establish gains, then reconcile the gross amount to IR8A. Foreign amounts use the exchange rate for the relevant grant, vesting, exercise or restriction-removal date, with the specified consistent alternative sources if unavailable. Submission or employee provision is due by 1 March 2027. The notes separately require sending forms for certain Singaporean and PR leavers or overseas-posted employees; these cases should not be lost in the ordinary non-AIS workflow.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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