ERSM160900 | Just and reasonable override - up to 5 April 2015: contentsFrom HM Revenue & Customs · Employment Related Securities ManualDetailsContents2 entriesERSM160910Just and reasonable override - up to 5 April 2015: introductionERSM160930Just and reasonable override - up to 5 April 2015: example 2 - HMRC-favour adjustment for uneven duties in a yearPreviousNext