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HMRC internal manual

Employment Related Securities Manual

From
HM Revenue & Customs
Updated
, see all updates

Employment-Related Securities Manual: recent changes

Below are details of the amendments that were published on 6 April 2015 (see the update index for all updates)

Page Details of update
   
ERSM20100 Description of the residence rules for Part 7 ITEPA changing with effect from 6 April 2015.
ERSM20192 Effect of residence rule changes with effect from 6 April 2015
ERSM20300 Limitation of guidance relating to residence issues to periods up to 5 April 2015
ERSM20310 Limitation of guidance relating to residence issues to periods up to 5 April 2015
ERSM20360 Limitation of guidance relating to residence issues to periods up to 5 April 2015
ERSM20420 Discussion of the significance of the Benedict Manning First Tier Tribunal case
ERSM20440 Description of and cross reference to guidance on new rules for the exchange of restricted securities and the acquisition of additional securities from 17 July 2014.
ERSM30300 Description of the residence rules for restricted securities changing with effect from 6 April 2015
ERSM30370 Description of the limit on elections on acquisition of restricted securities with effect from 6 April 2015
ERSM30400 Description of changes to deductible amounts and exempt income in respect of employee shareholder shares and changes to the residence rules
ERSM30450 Description of the limit on elections on acquisition of restricted securities with effect from 6 April 2015
ERSM30500 Limitation of guidance relating to exchanges of restricted securities to periods up to 16 July 2014
ERSM30505 Guidance on new rules for exchanges of restricted securities from 17 July 2014
ERSM30506 Guidance on new rules for exchanges of restricted securities from 17 July 2014
ERSM30507 Guidance on new rules for exchanges of restricted securities from 17 July 2014
ERSM30508 Guidance on new rules for exchanges of restricted securities from 17 July 2014
ERSM40300 Page removed as obsolete
ERSM40310 Page removed as obsolete
ERSM40320 Page removed as obsolete
ERSM70010 Description of changes to Chapter 3C with effect from 17 July 2014
ERSM70020 Consequences of changes to the Part 7 residence rules for the application of Chapter 3C
ERSM70030 Additional charging provisions that take priority over Chapter 3C
ERSM70110 Additional deductible amounts for the purposes of Chapter 3C
ERSM70120 Changes to examples of computations from changes to Chapter 3C with effect from 17 July 2014
ERSM70140 Limitation of guidance relating to discharges of notional loans to periods up to 16 July 2014
ERSM70150 Guidance on new rules for discharges of notional loans from 17 July 2014
ERSM70400 Consequences of changes to the Part 7 residence rules for the application of Chapter 3C and limitation of guidance relating to residence issues to periods up to 5 April 2015
ERSM70480 Page deleted as obsolete
ERSM110110 Description of the residence rules for securities options changing with effect from 6 April 2015.
ERSM110200 Description of the residence rules for securities options changing with effect from 6 April 2015.
ERSM110500 Description of the residence rules for securities options changing with effect from 6 April 2015.
ERSM110600 Limitation of guidance relating to residence issues to periods up to 5 April 2015
ERSM160100 Limitation of guidance relating to residence issues to periods up to 5 April 2015 and cross-reference to guidance for periods from 6 April 2015
ERSM160820 Reference to new rules on restricting the remittance basis in certain circumstances
ERSM160830 Reference to new rules on restricting the remittance basis in certain circumstances
ERSM161120 Reiteration of consequences for remittance basis of shares being in a UK company
ERSM162000 New pages dealing with residence rules for Part 7 ITEPA from6 April 2015