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  1. Home
HMRC internal manual

Employment Related Securities Manual

From:
HM Revenue & Customs
Published
18 May 2016
Updated:
7 April 2025 - See all updates
  1. Back to contents

ERSM160700 - The relevant period - up to 5 April 2015: contents

  1. ERSM160710
    Introduction
  2. ERSM160720
    Restricted or convertible securities
  3. ERSM160725
    Chapter 2 examples
  4. ERSM160730
    Chapter 3 example
  5. ERSM160735
    Securities acquired for less than market value
  6. ERSM160740
    Securities acquired for less than market value pursuant to securities option
  7. ERSM160745
    Securities acquired for less than market value other than pursuant to securities option
  8. ERSM160750
    Securities disposed of for more than market value
  9. ERSM160755
    Post-acquisition benefits from securities
  10. ERSM160760
    Securities options

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