Summary

How securities - including shares and options over securities - are taxed and treated for National Insurance

Contents

  1. ERSM01000
    Data Protection
  2. ERSM10000
    Introduction
  3. ERSM20000
    Employment-related securities and options: contents
  4. ERSM30000
    Restricted securities: contents
  5. ERSM40000
    Convertible Securities
  6. ERSM50000
    Securities with Artifically Depressed Value
  7. ERSM60000
    Securities with artifically enhanced value: contents
  8. ERSM70000
    Securities acquired for less than the market value
  9. ERSM80000
    Disposals for more than the Market Value
  10. ERSM90000
    Post acquisition benefits from securities: contents
  11. ERSM100000
    University spin-outs: contents
  12. ERSM110000
    Securities options: contents
  13. ERSM140000
    Reporting requirements - 'Other' template (Previously Form 42): contents
  14. ERSM160000
    International
  15. ERSM162000
    International from 6 April 2015
  16. ERSM165000
    International from 6 April 2025
  17. ERSM170000
    PAYE and NICs: contents
  18. ERSM180000
    CGT Interface
  19. ERSM190000
    Employer Interface
  20. ERSM200000
    Public Offers
  21. ERSM210000
    Disclosures
  22. ERSM220000
    Valuation Issues
  23. ERSM300000
    Tax-advantaged schemes
  24. ERSM600000
    Feedback