ERSM162600 - International from 6 April 2015: ascertaining chargeable and unchargeable foreign securities income - from 6 April 2015: contents

1. ERSM162610

   Introduction
2. ERSM162615

   Daily accrual
3. ERSM162620

   Not s26A employees
4. ERSM162625

   Not s26A employees – conditions to be met
5. ERSM162630

   Not s26A employees with associated employments - introduction
6. ERSM162635

   Not s26A employees with associated employments – detail
7. ERSM162640

   s26A employees
8. ERSM162645

   s26A employees – conditions to be met
9. ERSM162650

   s26A employees – duties wholly outside UK
10. ERSM162655

    s26A employees – duties partly outside UK
11. ERSM162660

    Non-resident employees and split years
12. ERSM162665

    Sections 41J and 41K – supplemental provisions
13. ERSM162670

    Examples