| ERSM110010 | What are securities options? |
| ERSM110020 | What are securities options – cash alternatives to securities |
| ERSM110030 | Changes from 16 April 2003 |
| ERSM110050 | Legislation: overview of liability |
| ERSM110060 | Application of Chapter 5 (amended by Schedule 22) to options |
| ERSM110100 | Abbott v Philbin |
| ERSM110110 | Grant of option |
| ERSM110200 | Charge on grant of long options – old rules |
| ERSM110210 | Post-acquisition charges on options – old rules |
| ERSM110500 | Post-acquisition charges on options – post-Schedule 22 FA 2003 |
| ERSM110510 | Computation of option gain |
| ERSM110520 | Deductible amounts: employer’s NIC met by employee |
| ERSM110530 | Deductible amounts: special contribution met by employee |
| ERSM110540 | Non-deductible amounts |
| ERSM110550 | Employee deprived of securities by operation of law |
| ERSM110560 | Exercise of EMI options |
| ERSM110600 | Non-residents: exercise after leaving UK |
| ERSM110700 | Deferment of tax on option gains – pre-5 April 1984 options |
| ERSM110800 | Exchange of one option for another |
| ERSM110850 | Capital Gains Tax on sale of securities acquired |
| ERSM110900 | Earn-outs: what are they? |
| ERSM110910 | Earn-outs: overview of liability |
| ERSM110920 | Earn-outs: potential liability under Chapter 5 |
| ERSM110930 | Earn-outs: restricted securities |
| ERSM110940 | Earn-outs: key indicators of earn-out being sale consideration |
| ERSM111000 | Rights issues |
| ERSM111100 | Bonus shares |
