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