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An HSE Manual is a systematic interpretation of how HSE compliance fits their model and how it will be implemented throughout their organization. It covers with details of who, how, and what is required.
An HSE plan tends to be for short duration projects and has sections pertinent to the project. This also may be called a HASP (health & safety plan). These are used frequently in construction projects where site-specific activities occur at site and project.
Safety Manual is the base of the whole organisation safety management system. Safety Plan is specified to the project untill its completion.
HSE Plan: Is a project specific plan set with project requirements complying with the client Standards, local rules and regulations followed in that particular country work. It uses specific forms and permit systems specific for the project. However, it also includes HSE international standards and regulations as references.
HSE Manual: Describes the overview of any organizations towards the Health Safety & Environment. It provides guidelines for effective management of overall HSE system as per international standards.
A health & safety plan is a legal requirement in terms of the Construction regulations. An OHS Manual is a book that tells you how to run and manage an OHS program. It is not a legal requirement, and is a term that was created to sell OHS books to people with no or little knowledge of OHS.
Safety manual a specification standard to be followed, but a plan means working prosecution according to requirements and limitations. Plan may differ from manual, but its soul must not differ from its original specifications.