ERSM70000 - Securities acquired for less than market value: contents
Introduction
Notional loan
Avoidance cases
Interaction with other provisions
Residence for years up to 5 April 2015
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ERSM70400Effect of residence status
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ERSM70410Acquisition of securities by exercise of option granted overseas up to 5 April 2015
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ERSM70420Employee resident but not ordinarily resident in UK: overseas workdays up to 5 April 2015
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ERSM70423Employee resident but not ordinarily resident in UK: overseas workdays up to 5 April 2015 – examples
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ERSM70424Employee resident but not ordinarily resident in UK: leaving the UK (up to 5 April 2015)
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ERSM70425UK duties before permanent arrival in UK (up to 5 April 2015)
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ERSM70440Non-residents (up to 5 April 2015)
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ERSM70450LTIPs or RSUs awarded abroad (up to 5 April 2015)
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ERSM70460Date of departure from UK and ESC A11
Old regime (pre-16 April 2003 acquisitions)
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ERSM71000Shares acquired before 16 April 2003
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ERSM71010Old regime: structure of charge
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ERSM71020Old regime: computation of notional loan
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ERSM71030Old regime: annual charge
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ERSM71040Old regime: computation of notional loan: examples
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ERSM71050Old regime: discharge of notional loan
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ERSM71100Old regime: residence issues