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HMRC internal manual

Employment Related Securities Manual

ERSM - Employment Related Securities Manual: recent changes

Below are details of the amendments that were published on 28 November 2012 (see the update index for all updates)

Page Details of update
   
ERSM300000 Has been amended to include introduction to tax-advantages share schemes with links to relevant sections in ESSUM
ERSM300010 The contents have now been moved to ERSM300000
ERSM300020 Has now been withdrawn
ERSM300030 Has now been withdrawn
ERSM301000 - ERSM301500 The whole sections on CSOP have been withdrawn. A link to similar sections in ESSUM has been provided in ERSM300000
ERSM302000 - ERSM302500 The whole sections on SAYE have been withdrawn. A link to similar sections in ESSUM has been provided in ERSM300000
ERSM303000 - ERSM303500 The whole sections on SIP have been withdrawn. A link to similar sections in ESSUM has been provided in ERSM300000
ERSM304000 - ERSM304500 The whole sections on EMI have been withdrawn. A link to similar sections in ESSUM has been provided in ERSM300000