| ESSUM48100 | Introduction |
| ESSUM48200 | Income tax consequences for participants |
| ESSUM48300 | Grant of share options - general |
| ESSUM48350 | Grant of share options – approved CSOP |
| ESSUM48400 | Exercise of share options - general |
| ESSUM48450 | Exercise of share options – approved CSOP |
| ESSUM48480 | Release, surrender, cancellation of share options - general |
| ESSUM48500 | Post–acquisition income tax consequences - general |
| ESSUM48550 | Post–acquisition income tax consequences – approved CSOP |
| ESSUM48600 | Disposal of shares - general |
| ESSUM48650 | Disposal of shares – approved CSOP |
| ESSUM48700 | Non–residents and share options - general |
| ESSUM48750 | Non–residents and share options – approved CSOP |
| ESSUM48800 | Tax consequences for the grantor of an option |
| ESSUM48850 | Companies – cost of setting up approved CSOP scheme |
| ESSUM48900 | Operation of PAYE |
| ESSUM48910 | Withholding |
| ESSUM48915 | Joint NIC Elections and agreements |
| ESSUM48920 | Readily Convertible Assets (RCAs) |
