The follow sections explore interactions between residence and the taxing provisions of Chapter 3C:
| Acquisition of securities by exercise of option granted overseas | ERSM70410 |
| Employee resident but not ordinarily resident in UK (overseas workdays) | ERSM70420 |
| UK duties before permanent arrival in the UK | ERSM70425 |
| Employee resident and ordinarily resident, but not domiciled in UK (multiple employments) | ERSM70430 |
| Non-residents | ERSM70440 |
| Non-option LTIPs awarded abroad | ERSM70450 |
| Date of departure from UK and ESC A11 | ERSM70460 |
Further information and examples may be found in Tax Bulletin 76 ( TB76) on tax issues, where there are worked examples and in a special edition Tax Bulletin on NIC ( TBSE8). Some of the information on the following pages was originally published as Frequently Asked Question FAQ 3C (c) on the share schemes website.
