itepa 2003
ers reporting
ersm20020
employment related securities pre 2003
hmrc manuals
employment related securities return
ers agent
ersm162100

Employment Related Securities Manual ERSM70000 – Securities acquired for less than market value [ERSM70000] · ERSM80000 – Disposals for more than Market Ms C's shares are employment related securities and need to be reported under Mr A's name because Mr A will be charged with any tax that arises.