Updates: Employment Related Securities Manual
2023
Links to ERSM210030 and ERSM210040 archived
Content updated to better reflect current DOTAS rules.
Content updated to reflect current DOTAS rules.
2022
Restricted securities: elections to exclude outstanding restrictions
Further clarity to completing a 431 election for stakeholders
Restricted securities: elections to exclude outstanding restrictions: further issues
Changes to offer more clarity to stakeholder with regards to 431 elections
Changes to reflect that ESSU team no longer exists but a collaboration of various teams in HMRC provide this service
minor reformat
minorreformat
Table removed. content placed into list and anchor links on page corrected
table removed and replaced by bullet list for accessibility reasons
Table removed and content placed into bullet list for accessibility reasons
2019
Reporting requirements - Form 42
Amendment needed for consistency with other guidance at ERSM20220
2018
Reporting requirements - Form 42
Additional guidance on reporting requirements in respect of employees not resident in the UK.
2017
Changes in legislation and automatic penalties since online filing was introduced from April 2014 and the guidance needed to be updated to reflect this