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HMRC internal manual

Employment Related Securities Manual

From
HM Revenue & Customs
Updated
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Employment Related Securities Manual: recent changes

Below are details of the amendments that were published on 13 March 2006 (see the update index for all updates).

Section Title and details of update
   
ERSM170000 PAYE & NICs including NIC elections – this is a new chapter and is intended to provide an introduction to the subject. More detailed guidance is available in the Employment Income Manual (EIM) and National Insurance Manual (NIM).
ERSM180000 CGT interface – this is a new chapter and is intended to provide an introduction to the subject. More detailed guidance is available in the Capital Gains Manual (CGM).
ERSM190000 Employer interface – this is a new chapter and is intended to provide an introduction to the subject. More detailed guidance is available in the Business Income Manual (BIM).
ERSM200000 Public Offer - Priority Share Allocations – this is a new chapter and is intended to provide an introduction to the subject.
ERSM210000 Disclosure Rules – this is a new chapter and is intended to provide an introduction to the subject. More detailed guidance is available on the Anti-Avoidance Group (AAG) website.