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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

    ERSM170000 - PAYE and NICs: contents

    PAYE

    1. ERSM170010
      Introduction to PAYE on or after 1 September 2003
    2. ERSM170020
      Operation of PAYE on employment income from employment-related securities
    3. ERSM170030
      Readily convertible asset
    4. ERSM170040
      Readily convertible assets: examples
    5. ERSM170050
      Acquisition of securities
    6. ERSM170100
      Special charges on employment-related securities
    7. ERSM170200
      PAYE on or after 16 April 2003 on conditional shares acquired before
    8. ERSM170300
      Gains from securities options
    9. ERSM170350
      Approved schemes
    10. ERSM170400
      Refund of PAYE by employee to employer (Section 222)
    11. ERSM170500
      PAYE & NICS: commencement dates

    NICs

    1. ERSM170700
      Introduction to National Insurance Contributions (NICs)
    2. ERSM170710
      Chronology of NICs legislation
    3. ERSM170720
      NICs before 1 September 2003
    4. ERSM170750
      NICs elections & agreements
    5. ERSM170760
      NICs elections: guidance
    6. ERSM170800
      roll-overs: transitional provisions on introduction of PAYE & NICs
    7. ERSM170900
      Social Security Contributions (Share Options) Act 2001: background
    8. ERSM170910
      Social Security Contributions (Share Options) Act 2001: FAQs
    9. ERSM170920
      Social Security Contributions (Share Options) Act 2001: notification
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