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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 5 May 2006 (see the update index for all updates).

Section Title and details of update
   
ERSM140000 The Chapter on reporting requirements has now been updated to reflect the new Form 42 guidance
ERSM160000 This is a new Chapter giving an overview of International issues affecting employment-related securities
Main contents This has been updated to reflect the latest changes published in May 2006