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HMRC internal manual

Employment Related Securities Manual

Ascertaining Foreign Securities Income (FSI) - up to 5 April 2015: NOR/s26A employees

ITEPA03/S41C(5) sets out the income tax treatment of securities income where any part of the relevant period is within a tax year to which subsection (6) applies. That treatment varies depending on whether the duties of the employment are performed wholly outside the UK.