2015 Carlyle investment into PA and later sales of shares, and Vendor Loan Notes

Any (non-tax related) questions on your PA shareholding during the Carlyle investment period should be passed to PA’s Share Plans team.

PA’s external legal and tax advisers were asked to provide tax information by country to help PA share and option holders in each country understand their personal tax implications of the 2015 investment. The notes also support tax reporting of sales made in April 2016 up to January 2021 (when the last of Carlyle period shares were sold ahead of a new investment into PA in March 2021).

You can find the tax information relevant to you by clicking on your country below.

For PA share and option holders who were as at 1 August 2015 employed by PA and not under notice of termination (and their linked spouse/ trust holders):

• UK notes | UK Calculator 2016/17 to 2020/21 years
  
• PA Legacy UK Tax Information:
  • UK Calculator 2015/16 year and prior
  • UK notes (pre-December 2015)
• USA notes | USA Calculator
• Denmark notes | Denmark Calculator
• Germany
• Ireland
• Mexico
• The Netherlands
• New Zealand
• Norway
• Spain
• Sweden | Sweden Calculator
• Switzerland
• UAE

For PA share and option holders who were as at 1 August 2015 former PA employees and who were under notice of termination (and their linked spouse/ trust holders):

• UK notes
• UK Calculator 2016/17 onward
• UK Calculator 2015/16 to 2020/21 year
• USA notes | USA Calculator
• Denmark notes | Denmark Calculator
• Germany
• The Netherlands
• Norway
• UAE

Any tax questions you have should be passed to PA's Employment Tax team.

• VLN Interest Tax Guidance Notes