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HMRC internal manual

Employment Related Securities Manual

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HM Revenue & Customs
Updated
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Employment Related Securities Manual: recent changes

Below are details of the amendments that were published on 26 September 2013 (see the update index for all updates)

Page Details of update
   
ERSM20300 Cross reference to new page
ERSM20310 New page on residence and split-year treatment
ERSM20360 Guidance on former and prospective employment and split-year treatment
ERSM70020 Expanded description of partly-paid shares and updating of residence aspects of application of Chapter 3C
ERSM70120 Clarification of example 1
ERSM70410 Clarification of ‘legal options’ discussion
ERSM70420 Guidance relates to pre-6/4/08 option grants
ERSM70430 Deleted as unhelpful
ERSM70440 Updated for FA2008
ERSM70450 Minor clarifications
ERSM70460 Updated to include FA2013 split-year treatment
ERSM160200 Updated to include FA2013 changes
ERSM160500 Updated to include FA2013 changes
ERSM160615 New page to discuss remittance basis changes in FA2013
ERSM160745 Minor clarifications
ERSM160750 Minor clarifications
ERSM160755 Minor clarifications
ERSM160760 Minor clarifications
ERSM160815 Updated to include FA2013 changes
ERSM160820 Updated to include FA2013 changes
ERSM160825 Updated to include FA2013 changes
ERSM160830 Updated to include FA2013 changes
ERSM160845 Updated to include FA2013 changes
ERSM160850 Updated to include FA2013 changes
ERSM160873 New page explaining effect of FA2013 on the foregoing examples
ERSM160910 Updated to include FA2013 changes
ERSM160920 Updated to include FA2013 changes
ERSM160930 Updated to include FA2013 changes and correction of computations
ERSM161030 Updated to include FA2013 changes
ERSM161040 Minor clarifications
ERSM161055 Clarification to example
ERSM161105 New page referencing the new Special Mixed Fund rules in FA2013
ERSM161120 Minor clarifications
ERSM161250 Minor clarifications and updated to include FA2013 changes
ERSM161320 Updated to include FA2013 changes
ERSM161330 Updated to include FA2013 changes
ERSM161335 New page to explain effect of FA2013 on the following examples