HMRC internal manual

Employment Related Securities Manual

ERSM160620 - The remittance basis for employment-related securities - up to 5 April 2015: anti-avoidance charges are excluded

Charges arising under the anti-avoidance provisions of Part 7 of ITEPA 2003 are not within the scope of the remittance basis rules. So ITEPA03/S41A does not apply to employment income arising under Chapters 3A and 3B, nor to employment income arising under the anti-avoidance charging provision of Chapter 3C - ITEPA03/S446UA.