ERSM160810 - Ascertaining Foreign Securities Income (FSI) - up to 5 April 2015: introduction
The concept of 바카라 사이트渇oreign securities income바카라 사이트� is introduced by ITEPA03/S41A(5). Section 41A(5)(b) says that foreign securities income (바카라 사이트淔SI바카라 사이트�) is the amount of securities income that is foreign. The detail on what this means is given at ITEPA03/S41C. If an employee has FSI it will only be taxed if it is remitted to the UK (ITEPA03/S41A(6)).