ShareBasedEquity comp, decoded
Independent · Plain English · US & UK

Your equity compensation, finally decoded.

RSUs, stock options, ESPPs, EMI and the rest of the alphabet — explained for the people who receive them, with worked numbers, current tax figures and zero jargon.

INDEPENDENT · PLAIN ENGLISH · US & UK ShareBased GRANT · VEST · TAX · WHAT YOU KEEP EQUITY COMPENSATION, DECODED

United States series

RSUs, options & ESPPs — the US playbook

From your first grant to the tax forms nobody warns you about: each guide stands alone, with worked examples using current-year figures.

UNITED STATES SERIES · GUIDE Nº 01 YR 0YR 1YR 2YR 3YR 4 VESTING SHAREBASED.COM · INDEPENDENT GUIDES TO SHARE-BASED PAY
US series · Guide Nº 01

RSU Taxes Explained: The Complete Plain-English Guide

How RSUs are taxed in the US: what happens at grant, vest and sale, why withholding falls short, what your W-2 and 1099-B really s…

14 min read · Updated 2026-06
UNITED STATES SERIES · GUIDE Nº 02 FORM 1099-B $0 ? SHAREBASED.COM · INDEPENDENT GUIDES TO SHARE-BASED PAY
US series · Guide Nº 02

The $0 Cost-Basis Trap: How to Avoid Paying Tax Twice on RSUs

Brokers routinely report a $0 cost basis for RSU sales on Form 1099-B. Left uncorrected, you pay income tax and capital-gains tax …

12 min read · Updated 2026-06
UNITED STATES SERIES · GUIDE Nº 03 WITHHELD 22% OWED 35%+ THE GAP SHAREBASED.COM · INDEPENDENT GUIDES TO SHARE-BASED PAY
US series · Guide Nº 03

The RSU Withholding Gap: Why You Owe Thousands at Tax Time

RSU income is withheld at a flat 22% federal rate while many recipients sit in the 32-37% brackets. Learn how to measure your pers…

12 min read · Updated 2026-06
UNITED STATES SERIES · GUIDE Nº 04 SOLD FOR TAX YOURS TO KEEP SHAREBASED.COM · INDEPENDENT GUIDES TO SHARE-BASED PAY
US series · Guide Nº 04

Sell-to-Cover Explained: What Really Happens When Your RSUs Vest

Why fewer shares land in your account than vested, where the missing shares went, how sell-to-cover appears on your 1099-B, and ho…

11 min read · Updated 2026-06
UNITED STATES SERIES · GUIDE Nº 05 RSUISONSOESPP SHAREBASED.COM · INDEPENDENT GUIDES TO SHARE-BASED PAY
US series · Guide Nº 05

RSU vs ISO vs NSO vs ESPP: Every Equity Type Explained Side by Side

The four main forms of US equity compensation compared in plain English: how each is taxed, when you pay, what can go wrong, and h…

15 min read · Updated 2026-06
UNITED STATES SERIES · GUIDE Nº 06 OPT IN — OR NOT? SHAREBASED.COM · INDEPENDENT GUIDES TO SHARE-BASED PAY
US series · Guide Nº 06

Your First RSU Grant: A Plain-English Walkthrough

Just received your first RSU grant? Here's how to read the agreement, what vesting and cliffs mean for your money, what actually h…

12 min read · Updated 2026-06

All 10 US guides →

United Kingdom series

EMI, CSOP, SIP & SAYE — the UK playbook

HMRC's schemes are generous and badly explained. These guides cover the employee's side: what you hold, what you'll pay, and the deadlines that matter.

UNITED KINGDOM SERIES · GUIDE Nº 11 EMI · TAX-ADVANTAGED SHAREBASED.COM · INDEPENDENT GUIDES TO SHARE-BASED PAY
UK series · Guide Nº 11

EMI Share Options: The Complete Employee's Guide (UK)

What Enterprise Management Incentive options are, why they're the UK's most tax-advantaged equity, how vesting and exercise work, …

13 min read · Updated 2026-06
UNITED KINGDOM SERIES · GUIDE Nº 12 SHAREBASED.COM · INDEPENDENT GUIDES TO SHARE-BASED PAY
UK series · Guide Nº 12

EMI Option Tax at Exercise and Sale: Rates, Reliefs and Worked Examples

Exactly how EMI options are taxed in the UK: nothing at grant, the discount-only rule at exercise, CGT at 18-24% on sale, Business…

12 min read · Updated 2026-06
UNITED KINGDOM SERIES · GUIDE Nº 13 CSOP EMI SHAREBASED.COM · INDEPENDENT GUIDES TO SHARE-BASED PAY
UK series · Guide Nº 13

CSOP vs EMI: What the Scheme on Your Option Certificate Means for You

The UK's two tax-advantaged discretionary option schemes compared from the employee's side: limits, tax at exercise and sale, the …

11 min read · Updated 2026-06
UNITED KINGDOM SERIES · GUIDE Nº 14 GROWTH UNAPPROVED SHAREBASED.COM · INDEPENDENT GUIDES TO SHARE-BASED PAY
UK series · Guide Nº 14

Growth Shares and Unapproved Options: UK Equity Outside the Schemes

Not all UK equity fits EMI or CSOP. How unapproved (non-tax-advantaged) options are taxed, how growth shares and hurdles work, whe…

12 min read · Updated 2026-06
UNITED KINGDOM SERIES · GUIDE Nº 15 IRS HMRC SHAREBASED.COM · INDEPENDENT GUIDES TO SHARE-BASED PAY
UK series · Guide Nº 15

RSUs for UK Employees of US Companies: Tax, Payroll and the Forms In Between

How RSUs from a US parent are taxed for UK employees: income tax and NI at vest through PAYE, why nearly half the shares can disap…

13 min read · Updated 2026-06
UNITED KINGDOM SERIES · GUIDE Nº 16 OPT IN — OR NOT? SHAREBASED.COM · INDEPENDENT GUIDES TO SHARE-BASED PAY
UK series · Guide Nº 16

SIP and SAYE: Should You Join Your Company's Share Scheme?

The UK's two all-employee schemes decoded: how Share Incentive Plans (free, partnership and matching shares) and Sharesave (SAYE) …

12 min read · Updated 2026-06

Why ShareBased

Built for recipients, not issuers

Independent

We don't sell equity plans, broker accounts or advice. No company is paying us to make their scheme look good — our only job is explaining yours.

Plain English, real numbers

Every guide includes worked examples with actual tax figures for the stated year, so you can follow the arithmetic — not just the vibes.

Kept current

Thresholds, rates and limits change every tax year. Guides carry their update date, and we revise when the rules move.

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The reading list

Books we genuinely rate for people whose pay arrives partly in shares — from behaviour to portfolio construction. (Affiliate links; disclosure.)

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