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HMRC internal manual

Employment Related Securities Manual

From:
HM Revenue & Customs
Published
18 May 2016
Updated:
10 July 2025 - See all updates
  1. Back to contents
  2. ERSM162000
  3. ERSM162600

ERSM162670 - International from 6 April 2015: ascertaining chargeable and unchargeable foreign securities income - from 6 April 2015: examples: contents

  1. ERSM162671
    Example 1 鈥 not s26A employee with overseas employment
  2. ERSM162672
    Example 2 鈥 not s26A employee with overseas employment and associated UK employment
  3. ERSM162673
    Example 3 鈥 s26A employee with overseas duties
  4. ERSM162674
    Example 4 鈥 s26A employee with duties performed partly in the UK & partly overseas
  5. ERSM162675
    Example 5 鈥 non-resident year
  6. ERSM162676
    Example 6 鈥 award during a short period of UK residence
  7. ERSM162677
    鈥渘ot s26A鈥 and 鈥渟26A鈥 employees
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