ERSM162000 - International from 6 April 2015: contents

1. ERSM162100

   Impact of residence and domicile status on employment-related securities & options
2. ERSM162200

   Principles of the Finance Act 2014 residence rules for employment-related securities & options
3. ERSM162300

   Structure of Chapter 5B, Part 2 ITEPA
4. ERSM162400

   Chapter 5B – taxable specific income
5. ERSM162500

   The relevant period – from 6 April 2015
6. ERSM162600

   Ascertaining chargeable and unchargeable foreign securities income - from 6 April 2015
7. ERSM162700

   Just and reasonable override – from 6 April 2015
8. ERSM162800

   PAYE and NICs – from 6 April 2015
9. ERSM162900

   Remittance – from 6 April 2015
10. ERSM163000

    Remittance of chargeable foreign securities income and the interaction with capital gains – from 6 April 2015
11. ERSM163100

    Interaction of UK law and treaties – from 6 April 2015
12. ERSM163200

    reporting requirements - from 6 April 2015