Employment Related Securities Manual: Main Contents

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This manual contains guidance on the taxation and NICs treatment of securities (which includes shares and options over securities), which are used to remunerate employees, including directors. These are referred to as employment-related securities and options.

This guidance manual is an updated version of material previously in the Share Schemes Manual and is being released in stages. From this main contents page, you will only be able to link to those sections which have already been published.

Further guidance scheduled for publication in 2010:

• Expanded guidance on:
• the scope of the legislation and definitions;
• securities options

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