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HMRC internal manual

Employment Related Securities Manual


Where to send feedback

If you have a comment or suggestion about the ERSM, please email the editor, Jon Clarke.

Improving the ERSM

The authors of the ERSM are technical advisers in Employee Shares and Securities Unit. Our aim is to give you clear and comprehensive guidance on the income tax treatment of employment-related securities. We want to keep the ERSM up to date and improve it. To do this we need your help.

When you are using the ERSM there will be times when it doesn’t give you what you want or it could be improved. For example:

  • Something is out of date or you think it is just plain wrong.
  • Something you need is missing altogether.
  • The guidance is pitched at a level which does not suit your needs as a user.
  • The formatting is unhelpful or the language does not meet our diversity standards.
  • A search gives you unexpected results or you can’t find pages you know are there.
  • You find typos and incorrect or broken links.

When that happens please don’t just complain to yourself, instead please email me.

Thanks in advance for your help.

Jon Clarke, Editor.