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HMRC internal manual

Employment Related Securities Manual

Employment Related Securities Manual: recent changes

Below are details of the amendments that were published on 15 December 2005 (see the update index for all updates).

Section Title and details of update
ERSM50000 Securities with Artificially Depressed Market Value
ERSM60000 Securities with Artificially Enhanced Market Value
ERSM70000 Securities acquired for less than Market Value
ERSM80000 Securities disposed of for more than Marker Value
ERSM100000 University Spin-outs
ERSM220000 Valuation issues