ERSM - 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.
| ERSM10000 | Introduction |
| ERSM20000 | Scope of the Legislation and Definitions |
| ERSM30000 | Restricted Securities |
| ERSM40000 | Convertible Securities |
| ERSM50000 | Securities with Artificially Depressed Market Value |
| ERSM60000 | Securities with Artificially Enhanced Market Value |
| ERSM70000 | Securities acquired for less than Market Value |
| ERSM80000 | Securities disposed of for more than Market Value |
| ERSM90000 | Post-acquisition benefits from Securities |
| ERSM100000 | University Spin-outs |
| ERSM110000 | Securities Options |
| ERSM140000 | Reporting Requirements - Form 42 |
| ERSM160000 | International |
| ERSM170000 | PAYE & NICs including NIC elections |
| ERSM180000 | CGT interface |
| ERSM190000 | Employer interface |
| ERSM200000 | Public Offer - Priority Share Allocations |
| ERSM210000 | Disclosure Rules |
| ERSM220000 | Valuation issues |
| ERSM300000 | Tax advantaged schemes |
| ERSM500000 | Legislation |
