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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 28 April 2009 (see theupdate index for all updates)
| Section | Details of update | || | ERSM140000 | Heading for ERSM140060 amended | | ERSM140060 | Heading amended | | ERSM140070 | One sentence deleted | | ERSM140080 | References to Commissioners replaced with “tribunal” | | ERSM140090 | Reference to Shares Valuation replaced with Shares and Assets Valuation | | ERSM220020 | Reference to Shares Valuation replaced with Shares and Assets Valuation | | ERSM220070 | Reference to Shares Valuation replaced with Shares and Assets Valuation | | ERSM220080 | Reference to Shares Valuation replaced with Shares and Assets Valuation | | ERSM220090 | Extra paragraph on arrangements for valuation advice on tax-advantaged schemes | | ERSM220100 | Additional and replacement material on disputed valuations on tax-advantaged and non-tax-advantaged schemes | | ERSM220110 | Additional and replacement material on resolution of valuation disputes | | ERSM220120 | Replacement material on contentious appeals |