7 results found for paye.
HMRC letter dated 1 May 1998 on PAYE and Readily Convertible Assets (RCAs)
... letter dated 1 May 1998 on PAYE and Readily Convertible Assets (RCAs) 1 May 1998 5362kb PDF HMRC letter dated 1 May 1998 on PAYE and ...
Training talk on Disguised Remuneration - Back to basics
... arises: • at the time the relevant step is taken • on the value of the step Tax is payable through PAYE based on a "best estimate" of value (see s687A and s695A ITEPA) S222 charge if employee doesn't make ...
Training talk on recent tax cases of relevance
... the s684 ITEPA 2003 question • S684 ITEPA 2003 gives statutory authority for the making of the PAYE regs • S684(7A): nothing in the PAYE regs requires a taxpayer to comply with the regs if an officer ...
PISCES Consultation Response
... convertible assets (RCAs), any income tax arising in respect of those shares is collected under PAYE and there are corresponding NIC liabilities (both on the employer and employee). The former (PAYE) ...
Share Plan Lawyers Group PISCES Consultation Response
... convertible assets (RCAs), any income tax arising in respect of those shares is collected under PAYE and there are corresponding NIC liabilities (both on the employer and employee). The former (PAYE) ...
Training talk on Internationally Mobile Employees and Employment Related Securities
... share incentives to reflect foreign duties How does it work for share incentives? Employer operates PAYE on best estimate of reduced charge if it has enough information If insufficient information employer ...
Touchstone Advisory - EMI submission guide
... (this is a 13-character reference and should be quoted on correspondence from HMRC regarding PAYE, and when the company registered as an employer). SAV will use the CRN as a unique identifier for ...