ERSMUPDATE070510 - Employment Related Securities Manual: recent changes
Below are details of the amendments that were published on 10 May 2007 (see the update index for all updates).
| Section | Title and details of update |
| ERSM70000 | Page numbers and titles added. Page titles changed |
| ERSM70010 | Priority of the general earnings charge over Chapter 3C liability |
| ERSM70110 | Dilution of the value of shares by the issue of new shares as an example of the acquisition of securities causing a reduction in the value of other securities held by the employee |
| ERSM70120 | Revised examples of notional loan computations |
| ERSM70410 | Expanded guidance on options granted overseas |
| ERSM70420 | Expanded guidance on R/NOR employees and overseas workdays |
| ERSM70423 | Overseas workdays examples |
| ERSM70424 | Expanded guidance and example for R/NOR employees leaving the UK |
| ERSM70430 | Expanded guidance on the effect of ITEPA03/S24 |
| ERSM70440 | Inclusion of example in respect of non-resident employees |
| ERSM70450 | Expanded guidance on deferred share awards made whilst the employee is not resident |