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  1. Home
HMRC internal manual

Employment Related Securities Manual

From:
HM Revenue & Customs
Published
18 May 2016
Updated:
7 April 2025 - See all updates
  1. Back to contents

ERSM160000 - International: contents

  1. ERSM160100
    Introduction to Internationally-Mobile Employee (IME) matters
  2. ERSM160200
    Impact of residence and domicile status on employment-related securities & options - up to 5 April 2015
  3. ERSM160300
    Impact of Finance Act 2008 residence and domicile rules on employment-related securities & options - up to 5 April 2015
  4. ERSM160400
    Commencement of the new rules - up to 5 April 2015
  5. ERSM160500
    Principles of the FA008 rules - up to 5 April 2015
  6. ERSM160600
    The remittance basis for employment-related securities - up to 5 April 2015
  7. ERSM160700
    The relevant period - up to 5 April 2015
  8. ERSM160800
    Ascertaining Foreign Securities Income (FSI) - up to 5 April 2015
  9. ERSM160900
    Just and reasonable override - up to 5 April 2015
  10. ERSM161000
    PAYE and NICs - up to 5 April 2015
  11. ERSM161100
    Remittance - up to 5 April 2015
  12. ERSM161200
    Remittance of foreign securities income and the interaction with capital gains - up to 5 April 2015
  13. ERSM161300
    Interaction of UK law and treaties - up to 5 April 2015
  14. ERSM161400
    Form 42 requirements - up to 5 April 2015
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