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  1. Home
HMRC internal manual

Employment Related Securities Manual

From:
HM Revenue & Customs
Published
18 May 2016
Updated:
10 July 2025 - See all updates
  1. Back to contents

ERSM200000 - Public Offers

Contents

ERSM200010 Shares acquired in connection with a public offer
   
ERSM200020 Priority allocations of shares: conditions for relief
ERSM200030 Discount & registrant discount
  1. ERSM200010
    Shares acquired in connection with a public offer
  2. ERSM200020
    Priority allocations of shares: conditions for relief
  3. ERSM200030
    Discount & registrant discount
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