ERSM170000 – PAYE & NICs

Contents

PAYE

ERSM170010Introduction to PAYE on or after 1 September 2003
ERSM170020Flow chart for operation of PAYE
ERSM170030Readily convertible asset
ERSM170040Readily convertible assets: examples
ERSM170050Acquisition of securities
ERSM170100Special charges on employment-related securities
ERSM170200PAYE on or after 16 April 2003 on conditional shares acquired before
ERSM170300Gains from securities options
ERSM170350Approved schemes
ERSM170400Refund of PAYE by employee to employer (Section 222)
ERSM170500PAYE & NICs: commencement dates

NICs

ERSM170700Introduction to National Insurance Contributions (NICs)
ERSM170710Chronology of NICs legislation
ERSM170720NICs before 1 September 2003
ERSM170750NICs elections & agreements
ERSM170760NICs elections: guidance
ERSM170800Option roll-overs: transitional provisions on introduction of PAYE & NICs
ERSM170900Social Security Contributions (Share Options) Act 2001: background
ERSM170910Social Security Contributions (Share Options) Act 2001: FAQs
ERSM170920Social Security Contributions (Share Options) Act 2001: notification

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