ERSM40000 | Convertible securities: contentsFrom HM Revenue & Customs · Employment Related Securities ManualDetailsNew regime for convertible securities (from 1 September 2003)Contents11 entriesERSM40010Convertible securities: introductionERSM40020Convertible securities: what are convertible securities?ERSM40030Convertible SecuritiesERSM40040Convertible securities: convertible securities acquired before 1 September 2003 (grandfathering)ERSM40050Convertible securities: adjustment of charge to tax on acquisition ERSM40060Convertible securities: chargeable eventsERSM40070Convertible securities: how to calculate the taxable amountERSM40080Convertible securities: amount of gain on chargeable eventERSM40090Convertible SecuritiesERSM40100Convertible securities: exemptionsERSM40110Convertible securities: PAYE/NICPreviousNext