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HMRC internal manual

Employment Related Securities Manual

• From: HM Revenue & Customs
• Published: 18 May 2016
• Updated: 25 October 2016, see all updates

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1. Contents
2. ERSMUPDATE130827

Employment Related Securities Manual: recent changes

Below are details of the amendments that were published on 27 August 2013 (see the update index for all updates)

Page	Details of update
ERSM80010	Minor corrections or clarifications
ERSM80020	Minor corrections or clarifications
ERSM80040	Minor corrections or clarifications
ERSM80110	Minor corrections or clarifications
ERSM80130	Description and effect of Grays Timber case

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