NIM06820 - Class 1 NICs: Employment-Related Securities: Securities - Contents
Introduction |
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Meaning of securities |
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Earnings and payments treated as earnings - legislation |
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Payments disregarded in the calculation of earnings |
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Acquisition, assignment or release of a securities option |
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Amounts treated as earnings |
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Restricted securities and restricted interest in securities |
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Convertible securities |
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Securities with artificially depressed/enhanced market value |
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Securities acquired for less than market value |
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Securities disposed of for more than market value |
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Post-acquisition benefits |
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Spin-out companies |
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Notional payments: tax paid by employer |
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Readily convertible assets |
