Is Henri in the UK when the option is exercised? 
Does he remain in the same employment, even though now working overseas? 
R/NOR or has now 
become R/OR, Chapter 
3C applies. 
Did Henri have UK chargeable general earnings from the employment in Year 4? 
Chapter 3C applies. In the last year in which the old employment was held, the earnings from it were general earnings so ITEPA03/S421E (3) will not exempt the acquisition from charge even if there are no general earnings in Year 4 
applies.