ERSM160800 - Ascertaining Foreign Securities Income (FSI) - up to 5 April 2015: contents

  1. ERSM160810
    Introduction
  2. ERSM160815
    Daily accrual
  3. ERSM160820
    Non-domiciled/not s26A employees
  4. ERSM160825
    Non-domiciled/not s26A employees - conditions to be met
  5. ERSM160830
    Non-domiciled/not s26A employees with associated employments - introduction
  6. ERSM160835
    Non-domiciled/not s26A employees with associated employments - detail
  7. ERSM160840
    NOR/s26A employees
  8. ERSM160845
    NOR/s26A employees - conditions to be met
  9. ERSM160850
    NOR/s26A employees - duties wholly outside UK
  10. ERSM160855
    NOR/s26A employees - duties partly outside UK
  11. ERSM160860
    Non-resident year
  12. ERSM160865
    Examples