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HMRC internal manual

Employment Related Securities Manual

From
HM Revenue & Customs
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International: the remittance basis for employment-related securities - up to 5 April 2015: Form 42 requirements

Events which need to be reported are listed at ERSM140100. These include, for example, the exercise of an employment-related securities option. If the remittance basis applies such that part of the option gain is foreign securities income, there is no obligation for the employer to report any subsequent remittances of that foreign securities income. However, the option exercise must be reported.