| ERSM40010 | Introduction |
| ERSM40020 | What are convertible securities? |
| ERSM40030 | Interaction with restricted securities |
| ERSM40040 | Convertible securities acquired before 1 September 2003 (grandfathering) |
| ERSM40050 | Charge on acquisition |
| ERSM40060 | Chargeable events |
| ERSM40070 | How to calculate the taxable amount |
| ERSM40080 | Amount of gain on chargeable event |
| ERSM40090 | Computing the taxable amount: examples |
| ERSM40100 | Exemptions |
| ERSM40110 | PAYE/NIC |
| ERSM40300 | Charge on conversion |
| ERSM40310 | Exception to charge on conversion |
| ERSM40320 | Convertible shares acquired before 17 March 1998 |
