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Directions under provisions in Part 7 and Schedules 2 to 5 of the Income Tax (Earnings and Pensions) Act 2003

Directions giving details on the approved method for filing and format of employment related securities, annual returns and notification of grants of Enterprise Management Incentive options.

Last fetched 04 May 2026 · gov.uk

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Directions under provisions in Part 7 and Schedules 2 to 5 of the Income Tax (Earnings and Pensions) Act 2003application/pdf