ERSM - Recent changes to this Guidance
Below are details of the amendments that were published on 13 March 2006.
| Section | Title and details of update |
| ERSM170000 | PAYE & NICs including NIC elections – this is a new chapter and is intended to provide an introduction to the subject. More detailed guidance is available in the Employment Income Manual (EIM) and National Insurance Manual (NIM). |
| ERSM180000 | CGT interface – this is a new chapter and is intended to provide an introduction to the subject. More detailed guidance is available in the Capital Gains Manual (CGM). |
| ERSM190000 | Employer interface – this is a new chapter and is intended to provide an introduction to the subject. More detailed guidance is available in the Business Income Manual (BIM). |
| ERSM200000 | Public Offer - Priority Share Allocations – this is a new chapter and is intended to provide an introduction to the subject. |
| ERSM210000 | Disclosure Rules – this is a new chapter and is intended to provide an introduction to the subject. More detailed guidance is available on the Anti-Avoidance Group (AAG) website. |
