| ERSM20010 | Overview |
| ERSM20020 | Principles |
| ERSM20030 | Employer Costs |
| ERSM20100 | Scope of legislation |
| ERSM20110 | What are securities? |
| ERSM20120 | Shares |
| ERSM20130 | Insurance contracts |
| ERSM20140 | Loan Stock |
| ERSM20150 | Warrants |
| ERSM20160 | Certificates in respect of securities held by others |
| ERSM20170 | Units in a collective investment scheme |
| ERSM20180 | Futures |
| ERSM20190 | Contracts for differences |
| ERSM20200 | What are not securities? |
| ERSM20210 | ‘By reason of employment’ |
| ERSM20220 | ‘By reason of employment’ – exception for family or personal relationships |
| ERSM20230 | ‘Employment-related securities’ and employment-related securities options’ |
| ERSM20240 | Who is within the charge? |
| ERSM20250 | Associated person and ‘the box’ |
| ERSM20260 | Exclusions from charge |
| ERSM20270 | Exclusions – death |
| ERSM20280 | Exclusions – 7 year rule |
| ERSM20290 | Exclusions – certain control situations |
| ERSM20300 | Exclusions – residence |
| ERSM20350 | Exclusions – disability (convertibles & options only) |
| ERSM20360 | Exclusions – former and prospective employments |
| ERSM20370 | Exclusions – public offers |
| ERSM20380 | Exclusions – approved share schemes |
| ERSM20390 | Negative amounts treated as nil |
| ERSM20400 | ‘Market value’ |
| ERSM20410 | ‘Market value’ cashless exercise |
| ERSM20420 | Time of acquisition |
| ERSM20430 | ‘Consideration’ |
| ERSM20440 | Replacement or additional securities |
| ERSM20450 | Rights issues |
| ERSM20500 | Money’s worth charge |
| ERSM20510 | Weight v Salmon (19TC174) |
| ERSM20520 | Ede v Wilson (26TC381) |
| ERSM20530 | Ways of getting shares |
| ERSM20540 | When shares are acquired for money’s worth charge |
