Taxation of share options: internationally mobile employees

Can anyone guide me on what is considered the latest HMRC position on the taxation of option exercises (over employer shares),

in the instance of internationally mobile employees?

My understanding is that Tax Bulletin 76 (April 2005) represents the most up-to-date picture:

http://www.hmrc.gov.uk/bulletins/tb76.htm

Effectively drawing on:

http://www.oecd.org/dataoecd/35/53/33700277.pdf

If someone can confirm or deny, it would be appreciated?

Thanks in advance.