Updates: Employment Related Securities Manual
2024
Employment-related securities and options: contents
Addition of link to new page ERSM20215
Employment-related securities and options: ‘by reason of employment’
Additional detail added following HMRC v Vermilion Holdings Ltd
2023
Content updated to reflect current DOTAS rules.
Content updated to better reflect current DOTAS rules.
Page archived
Page archived
Links to ERSM210030 and ERSM210040 archived
2022
Restricted securities: elections to exclude outstanding restrictions: further issues
Changes to offer more clarity to stakeholder with regards to 431 elections
amendment to header format
Restricted securities: elections to exclude outstanding restrictions
Further clarity to completing a 431 election for stakeholders
Changes to reflect that ESSU team no longer exists but a collaboration of various teams in HMRC provide this service
minor reformat
minorreformat
Reporting Requirements - Form 42
Page archived. Process changed
Table removed. content placed into list and anchor links on page corrected
minor reformat
Table removed and content placed into bullet list for accessibility reasons
table removed and replaced by bullet list for accessibility reasons
reformatted
Employment-Related Securities Manual: recent changes
Page archived – Old legacy update page no longer required.
Employment Related Securities Manual: recent changes
Page archived – Old legacy update page no longer required.
Employment Related Securities Manual: recent changes
Page archived – Old legacy update page no longer required.
Employment Related Securities Manual: recent changes
Page archived – Old legacy update page no longer required.
ERSM - Employment Related Securities Manual: recent changes
Page archived – Old legacy update page no longer required.
Employment-Related Securities Manual: recent changes
Page archived – Old legacy update page no longer required.
Employment-Related Securities Manual: recent changes
Page archived – Old legacy update page no longer required.
Employment Related Securities Manual: recent changes
Page archived – Old legacy update page no longer required.
Employment Related Securities Manual: recent changes
Page archived – Old legacy update page no longer required.
Employment Related Securities Manual: recent changes
Page archived – Old legacy update page no longer required.
Employment Related Securities Manual: update index
Page archived – Old legacy update page no longer required.
2019
Reporting requirements - Form 42
Amendment needed for consistency with other guidance at ERSM20220
2018
Reporting requirements - Form 42
Additional guidance on reporting requirements in respect of employees not resident in the UK.
2017
Changes in legislation and automatic penalties since online filing was introduced from April 2014 and the guidance needed to be updated to reflect this
2016
Page archived