Updates: Employment Related Securities Manual

2023

14 September 2023 published amendments

Disclosures

Links to ERSM210030 and ERSM210040 archived

Disclosures

Content updated to better reflect current DOTAS rules.

Disclosures

Content updated to reflect current DOTAS rules.

2022

19 July 2022 published amendments

Restricted securities: elections to exclude outstanding restrictions

Further clarity to completing a 431 election for stakeholders

Restricted securities: elections to exclude outstanding restrictions: further issues

Changes to offer more clarity to stakeholder with regards to 431 elections

12 July 2022 published amendments

Introduction

Changes to reflect that ESSU team no longer exists but a collaboration of various teams in HMRC provide this service

25 April 2022 published amendments

Introduction: contents

minor reformat

22 April 2022 published amendments

Introduction: contents

minorreformat

5 April 2022 published amendments

University Spin-outs

Table removed. content placed into list and anchor links on page corrected

1 April 2022 published amendments

University Spin-outs

table removed and replaced by bullet list for accessibility reasons

University Spin-outs

Table removed and content placed into bullet list for accessibility reasons

2019

5 September 2019 published amendments

Reporting requirements - Form 42

Amendment needed for consistency with other guidance at ERSM20220

2018

14 December 2018 published amendments

Reporting requirements - Form 42

Additional guidance on reporting requirements in respect of employees not resident in the UK.

2017

21 July 2017 published amendments

Reporting requirements

Changes in legislation and automatic penalties since online filing was introduced from April 2014 and the guidance needed to be updated to reflect this