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Contents

Official guidance
Employment Related Securities Manual

ERSM160800 · Ascertaining Foreign Securities Income (FSI) - up to 5 April 2015

  • ERSM160810 · Introduction
  • ERSM160820 · Non-domiciled/not s26A employees
  • ERSM160830 · Non-domiciled/not s26A employees with associated employments - introduction
  • ERSM160840 · NOR/s26A employees
  • ERSM160850 · NOR/s26A employees - duties wholly outside the UK
  • ERSM160860 · Non-resident year
  1. Ascertaining Foreign Securities Income (FSI) - up to 5 April 2015: contents
  2. Ascertaining Foreign Securities Income (FSI) - up to 5 April 2015: NOR/s26A employees

ERSM160840 | Ascertaining Foreign Securities Income (FSI) - up to 5 April 2015: NOR/s26A employees

From HM Revenue & Customs · Employment Related Securities Manual

ITEPA03/S41C(5) sets out the income tax treatment of securities income where any part of the relevant period is within a tax year to which subsection (6) applies. That treatment varies depending on whether the duties of the employment are performed wholly outside the UK.

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