| ERSM160100 | Introduction to
internationally-mobile employee (IME) matters |
| ERSM160200 | Impact of residence and
domicile status on employment-related securities & options |
| ERSM160300 | Impact of Finance Act
2008 residence and domicile rules on employment-related securities
& options |
| ERSM160400 | Commencement of the new
rules |
| ERSM160500 | Principles of new
rules |
| ERSM160600 | The remittance basis for
employment-related securities |
| ERSM160700 | The relevant period |
| ERSM160800 | Ascertaining foreign
securities income |
| ERSM160900 | Just and reasonable
override |
| ERSM161000 | PAYE and NICs |
| ERSM161100 | Remittance |
| ERSM161200 | Remittance of foreign
securities income and the interaction with capital gains |
| ERSM161300 | Interaction of UK law and
treaties |
| ERSM161400 | Form 42 requirements |
