ERSM162670 - International from 6 April 2015: ascertaining chargeable and unchargeable foreign securities income - from 6 April 2015: examples: contents
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ERSM162671Example 1 – not s26A employee with overseas employment
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ERSM162672Example 2 – not s26A employee with overseas employment and associated UK employment
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ERSM162673Example 3 – s26A employee with overseas duties
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ERSM162674Example 4 – s26A employee with duties performed partly in the UK & partly overseas
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ERSM162675Example 5 – non-resident year
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ERSM162676Example 6 – award during a short period of UK residence
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ERSM162677“not s26A” and “s26A” employees