Share Scheme Manual - SSM1.0

Share Schemes: introduction

Welcome to the Share Schemes Manual. We are currently in the process of up-dating all our guidance on employment related securities which will eventually appear in the Employment-Related Securities Manual (ERSM). We suggest you refer to the ERSM in the first instance to see if what you are looking for is there and then refer to the Share Schemes Manual if not.

Any queries please write to:

Employee Shares & Securities Unit
Room G52
100 Parliament Street
London
SW1A 2BQ

Telephone: 020 7147 2843 or 2853
Fax: 020 7147 2747

or

e-mail: shareschemes@hmrc.gsi.gov.uk