ERSM165235 - International from 6 April 2025: ascertaining chargeable and unchargeable foreign securities income - from 6 April 2025: Examples: Contents

  1. ERSM165236
    Example 1 – Grant before 6 April 25 and employee eligible for old OWR
  2. ERSM165237
    Example 2 – Grant after 6 April 25 and eligible for the new OWR
  3. ERSM165238
    Example 3 – Grant before 6 April 25 and employee met s41H(4)
  4. ERSM165239
    Example 4 - Employee met s41H(4) prior to 25/26 & is ineligible for OWR in 25/26 - Hybrid employment arrangements