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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 04 October 2012 (see the update index for all updates)

Page Details of update
Index Deletion of out-of-date material about updates to the manual
ERSM20220 Removal of inaccurate text on companies controlled by individuals
ERSM30000 A page removed and amended page titles
ERSM30020 Amended page titles
Deleted page    
  ERSM30030 Minor alterations to text
ERSM30200 Minor alterations to text
Minor alterations to text    
  ERSM30230 Minor correction to text
  ERSM30240 Minor alterations to text
  ERSM30300 Update of residence aspects.
  ERSM30310 Minor amendments to text
  ERSM30320 Minor alterations to text
  ERSM30330 Minor alterations to text
  ERSM30350 Amendment to clarify treatment of redeemable securities
ERSM30370 Minor alterations to text
Explanation of application of the 5 year rule and corrections to text on elections    
  ERSM30380 Cross reference to treatment on election
  ERSM30390 Minor addition, to clarify
  ERSM30400 Minor clarifications and corrections and expansion for FA2011 changes to CE
  ERSM30415 Clarification of the computation of OP
  ERSM30420 Minor alterations to improve clarity of examples
  ERSM30430 Minor alterations to improve clarity of examples
  ERSM30440 Minor correction to text
  ERSM30450 Minor clarification and update for FA2011
  ERSM30460 Addition of text on electronic signatures for Chapter 2 elections
  ERSM30470 Minor alterations to text
  ERSM30490 Minor alterations to improve clarity
  ERSM30500 Minor alterations to improve clarity of examples
  ERSM30510 Amended text on the character and tax treatment of FCPEs
  ERSM30520 Tidying up of text of MoU