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HMRC internal manual

Employment Related Securities Manual

From
HM Revenue & Customs
Updated
, see all updates

Employer Interface

General guidance on relief for salaries and remuneration

General guidance on relief for salaries and remuneration can be found at BIM47100 onwards.

The role of accountancy

The starting point for relief are the accounts drawn up in accordance with UK GAAP or, for periods starting on or after 1 January 2005, for Companies and other entities which use International Accounting Standards, accounts drawn up in accordance with IAS.