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HMRC internal manual

Employment Related Securities Manual

Remittance of foreign securities income and the interaction with capital gains - up to 5 April 2015: unremitted FSI

“Unremitted foreign securities income” is defined in TCGA92/S119B(2) as meaning income that:

  • is foreign securities income for the purposes of ITEPA03/S41A (employment income from ERS charged on remittance basis), and
  • has not been remitted to the United Kingdom by the end of the tax year in which the disposal mentioned in TCGA92/S119A(1) occurs.