ERSM162000 - International from 6 April 2015: contents

  1. ERSM162100
    Impact of residence and domicile status on employment-related securities & options
  2. ERSM162200
    Principles of the Finance Act 2014 residence rules for employment-related securities & options
  3. ERSM162300
    Structure of Chapter 5B, Part 2 ITEPA
  4. ERSM162400
    Chapter 5B – taxable specific income
  5. ERSM162500
    The relevant period – from 6 April 2015
  6. ERSM162600
    Ascertaining chargeable and unchargeable foreign securities income - from 6 April 2015
  7. ERSM162700
    Just and reasonable override – from 6 April 2015
  8. ERSM162800
    PAYE and NICs – from 6 April 2015
  9. ERSM162900
    Remittance – from 6 April 2015
  10. ERSM163000
    Remittance of chargeable foreign securities income and the interaction with capital gains – from 6 April 2015
  11. ERSM163100
    Interaction of UK law and treaties – from 6 April 2015
  12. ERSM163200
    reporting requirements - from 6 April 2015