Recent changes to the ESSUM Manual


Below are details of the amendments that were published on 12 April 2010 (see the update index for all updates)


Section

Details of update

ESSUM29150

ESSUM38200

ESSUM47200

Remove reference to online filing for share scheme returns

ESSUM47910

Updated model rules for CSOP

ESSUM35710

Updated guidance for SAYE where participant continues to be employed by associate company