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