| ERSM170010 | Introduction to PAYE on or after 1 September 2003 |
| ERSM170020 | Flow chart for operation of PAYE |
| ERSM170030 | Readily convertible asset |
| ERSM170040 | Readily convertible assets: examples |
| ERSM170050 | Acquisition of securities |
| ERSM170100 | Special charges on employment-related securities |
| ERSM170200 | PAYE on or after 16 April 2003 on conditional shares acquired before |
| ERSM170300 | Gains from securities options |
| ERSM170350 | Approved schemes |
| ERSM170400 | Refund of PAYE by employee to employer (Section 222) |
| ERSM170500 | PAYE & NICs: commencement dates |
| ERSM170700 | Introduction to National Insurance Contributions (NICs) |
| ERSM170710 | Chronology of NICs legislation |
| ERSM170720 | NICs before 1 September 2003 |
| ERSM170750 | NICs elections & agreements |
| ERSM170760 | NICs elections: guidance |
| ERSM170800 | Option roll-overs: transitional provisions on introduction of PAYE & NICs |
| ERSM170900 | Social Security Contributions (Share Options) Act 2001: background |
| ERSM170910 | Social Security Contributions (Share Options) Act 2001: FAQs |
| ERSM170920 | Social Security Contributions (Share Options) Act 2001: notification |
