ERSM162600 - International from 6 April 2015: ascertaining chargeable and unchargeable foreign securities income - from 6 April 2015: contents

  1. ERSM162610
    Introduction
  2. ERSM162615
    Daily accrual
  3. ERSM162620
    Not s26A employees
  4. ERSM162625
    Not s26A employees 鈥� conditions to be met
  5. ERSM162630
    Not s26A employees with associated employments - introduction
  6. ERSM162635
    Not s26A employees with associated employments 鈥� detail
  7. ERSM162640
    s26A employees
  8. ERSM162645
    s26A employees 鈥� conditions to be met
  9. ERSM162650
    s26A employees 鈥� duties wholly outside UK
  10. ERSM162655
    s26A employees 鈥� duties partly outside UK
  11. ERSM162660
    Non-resident employees and split years
  12. ERSM162665
    Sections 41J and 41K 鈥� supplemental provisions
  13. ERSM162670
    Examples