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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 15 June 2009
(see the update index for all updates)

Section Details of update  
Main contents Changes to further guidance scheduled for 2009, removal of some sections and amendment to other section titles  
ERSM300000 New material  
ERSM301000 New material  
ERSM302000 New material  
ERSM303000 New material  
ERSM304000 New material