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HMRC internal manual

Employment Related Securities Manual

Reporting Requirements - Form 42

Section 4 Participating Companies

If only one company is issuing employment-related securities to its employees, there is no need to complete this section. However, if this form is completed to cover a group of companies or organisations, please enter details below of the companies for whom the return applies.

PAYE reference 4.02
Corporation tax reference 4.03
Company registration number 4.04
ESSU reference number (if any)