Employment Related Securities Manual
Contents:
- Preface
- [ERSM01000] ERSM01000 – Data Protection
- ERSM10000 – Introduction [ERSM10000]
- ERSM20000 – Employment-related securities and options [ERSM20000]
- ERSM30000 – Restricted securities [ERSM30000]
- ERSM40000 – Convertible securities [ERSM40000]
- ERSM50000 – Securities with Artificially Depressed Value [ERSM50000]
- ERSM60000 – Securities with artificially enhanced value [ERSM60000]
- ERSM70000 – Securities acquired for less than market value [ERSM70000]
- ERSM80000 – Disposals for more than Market Value [ERSM80000]
- ERSM90000 – Post acquisition benefits from securities [ERSM90000]
- ERSM100000 – University spin-outs [ERSM100000]
- ERSM110000 – Securities options [ERSM110000]
- Reporting requirements – 'Other' template (Previously Form 42) [ERSM140000]
- ERSM140000 – Reporting requirements – 'Other' template (Previously Form 42) [ERSM140000]
- International [ERSM160000]
- ERSM160000 – International [ERSM160000]
- International from 6 April 2015 [ERSM162000]
- ERSM162000 – International from 6 April 2015 [ERSM162000]
- PAYE and NICs [ERSM170000]
- ERSM170000 – PAYE and NICs [ERSM170000]
- CGT Interface [ERSM180000]
- ERSM180000 – CGT Interface [ERSM180000]
- Employer Interface [ERSM190000]
- ERSM190000 – Employer Interface [ERSM190000]
- Public Offers [ERSM200000]
- ERSM200000 – Public Offers [ERSM200000]
- Disclosures [ERSM210000]
- ERSM210000 – Disclosures [ERSM210000]
- Valuation Issues [ERSM220000]
- ERSM220000 – Valuation Issues [ERSM220000]
- Tax-advantaged schemes [ERSM300000]
- ERSM300000 – Tax-advantaged schemes [ERSM300000]
- [ERSM600000] ERSM600000 – Feedback
- Additional material found on the HMRC site [ERSM10030]
- Additional material found on the HMRC site [ERSM10030]