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The guidance within this manual is being transferred to the Employment Related Securities Manual (ERSM)
The guidance in the Manual is set out in Chapters to cover the following technical topics:
| Chapter 1 | Share Schemes: Background [Withdrawn-see ERSM10000] |
| Chapter 2 | Approved Share Schemes: Sections 185 to 187 Schedule 9 and 10 ICTA 1988- [Withdrawn] |
| Chapter 3 | Share Options: Sections 135 to 140 ICTA 1988 [ Withdrawn - see ERSM110000] |
| Chapter 4 | Share acquisitions including Long Term Incentive Plans and Shares subject
to Risk of Forfeiture: Section 19, and sections 140A to 140H ICTA 1988 [Withdrawn
- see ERSM20000] for general introduction to share plans; [ Withdrawn - see ERSM30000] for restricted securities [ Withdrawn - see ERSM40000] for convertible securities |
| Chapter 5 | Special charges after shares have been acquired: Sections 77 to 89 Finance Act 1988 [Now redundant] |
| Chapter 6 | Shares as benefits - charges and reliefs: Section 162 ICTA 1988, Section 68 Finance Act 1988[ Withdrawn - see ERSM70000] |
In addition to the Chapters on the different legislative categories, there are chapters on the following aspects of employee share acquisition. The guidance is linked with the relevant part of the technical chapters.
| Chapter 7 | Valuation of Employee Shares |
| Chapter 8 | Capital Gains Tax [ Withdrawn - see ERSM180000] |
| Chapter 9 | Reporting Requirements and PAYE/NIC issues [ Withdrawn - see ERSM140000] |
| Chapter 10 | SA return, share scheme pages |
| Chapter 11 | Non-Residents, Case I and II issues [ Withdrawn - see ERSM20300] |
| Chapter 12 | Guidance on transitional provisions before 1990 |
