ERSMUPDATE060313 - 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. |