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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
  2. ERSM162000

ERSM162500 - International from 6 April 2015: the relevant period - from 6 April 2015: contents

  1. ERSM162510
    Introduction
  2. ERSM162520
    Restricted or convertible securities
  3. ERSM162525
    Chapter 2 examples
  4. ERSM162530
    Chapter 3 example
  5. ERSM162535
    Chapters 3A and 3B
  6. ERSM162540
    Securities acquired for less than market value
  7. ERSM162545
    Securities acquired for less than market value pursuant to securities option
  8. ERSM162550
    Securities acquired for less than market value other than pursuant to securities option
  9. ERSM162555
    Securities disposed of for more than market value
  10. ERSM162560
    Post-acquisition benefits from securities
  11. ERSM162565
    Securities options
  12. ERSM162570
    »Ê¹ÚÌåÓýapp just and reasonable relevant period
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