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Contents

Official guidance
Employment Related Securities Manual

ERSM170000 · PAYE and NICs

  • ERSM170010 · PAYE & NICs
  • ERSM170030 · PAYE & NICs
  • ERSM170040 · PAYE & NICs: Readily convertible assets: examples
  • ERSM170050 · PAYE & NICs: Acquisition of Securities
  • ERSM170200 · PAYE & NICs:Conditional shares acquired before 16 April 2003
  • ERSM170350 · PAYE & NICs
  • ERSM170500 · PAYE & NICs: PAYE & NICs - commencement dates
  • ERSM170700 · PAYE & NICs
  • ERSM170710 · PAYE & NICs
  • ERSM170720 · PAYE & NICs
  • ERSM170750 · PAYE & NICs: NICs elections & agreements
  • ERSM170760 · PAYE & NICs
  • ERSM170900 · PAYE & NICs
  • ERSM170910 · PAYE & NICs: Social Security Contributions (Share Options) Act 2001: FAQs
  • ERSM170920 · PAYE & NICs
  1. PAYE and NICs: contents
  2. PAYE & NICs

ERSM170920 | PAYE & NICs

From HM Revenue & Customs · Employment Related Securities Manual

Social Security Contributions (Share Options) Act 2001: notification

The following model form of notification was used by employers to limit their liability to NICs – see ERSM170900.

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