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