NIM06900 - Shares and securities - Examples - Contents
| NIM06901 | Examples - calculation of earnings between 5 December 1996 and 30 September 1998 |
| NIM06902 | Examples - tax met by employer - Class 1 NICs liability |
| NIM06903 | Examples - conditional shares or interest in conditional shares acquired before 16 April 2003 |
| NIM06904 | Examples - exercise of a share option in an unapproved scheme - trading arrangements |
| NIM06905 | Examples - share option cancelled in return for payment |
| NIM06906 | Examples - share option acquired before 6 April 1999, exercised after 6 April 1999, shares and cash acquired on exercise before 1 September 2003. No Class 1 NICs liability |
| NIM06907 | Examples - share option acquired before 6 April 1999 and exercised on or after 1 September 2003. Shares and cash acquired on exercise. Class 1 NICs liability on cash |
| NIM06908 | Examples - original share option acquired before 6 April 1999, replacement option exercised on or after 1 September 2003 and only shares acquired. No Class 1 NICs liability on exercise |
| NIM06909 | Examples - original share option acquired before 6 April 1999, replacement option exercised on or after 1 September 2003 and only shares acquired. Class 1 NICs liability on exercise |
| NIM06910 | Examples - calculating the amount of earnings liable for Class 1 NICs where the market value of the shares obtained by a replacement option is substantially greater than the market value of the shares subject to the original right |
| NIM06911 | Examples - original share option acquired before 6 April 1999 and replaced with cash and new option. Replacement option exercised on or after 1 September 2003, shares acquired on exercise. Class 1 NICs liability |
| NIM06912 | Examples - partial assignment or release of options acquired before 6 April 1999. Exercise of replacement right on or after 1 September 2003 and exercise of original option. No Class 1 NICs liability |
| NIM06913 | Examples - original share option acquired before 6 April 1999 and replaced with new option. Total discount of replacement option not substantially greater than the total discount of the original option released |
