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HMRC internal manual

Employment Related Securities Manual

HM Revenue & Customs
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Response to disclosures

ESSU have advised on the disclosures using shares and securities and an operational response to the users has been arranged through the AAG. Many of the schemes impact on other duties, notably CT and IHT. To ensure that there is a co-ordinated approach, enquiries will be project managed through centralised enquiry teams led by a lead office.