76 results found for paye. Showing page 5 of 8.
Training talk on Residence
... – UK and US duties Example Residence, Domicile and the Taxation of Foreign Securities Income • UK PAYE on best estimate of taxable specific income • No PAYE on remittances of chargeable foreign ...
Training talk on EMI
... share schemes/incentive arrangements/ERS’s must now be registered online with HMRC via the company’s PAYE portal (add on ERS platform) – agents cannot do this − Once registered, the arrangement will receive ...
Agenda for annual meeting between HMRC and SPL on 26 January 2016
... the business leads to the former employing company retaining any income tax responsibility under PAYE for post-sale exercises and vestings, but the new employer having the NIC responsibilities (both ...
Minutes of annual meeting between SPL and HMRC on 16 January 2013
... UK EBT has paid out discretionary employment income using the dividend and that has been subject to PAYE. This is because the EBT is (in broad terms) able to offset the requirement to pay tax on the ...
Agenda for tax committee and HMRC meeting on 9 July 2014
... information about the release of dividend shares even though any tax charge is not subject to PAYE. This is an additional burden for employers. 6.3 The SIP template and guidance are potentially ...
Annual meeting between SPL and HMRC on 12 January 2009
... where the employer has applied the remittance basis in arriving at the amount on which to operate PAYE on the arising basis and also cases where the employer knows that the employee is ...
Minutes of annual meeting between SPL and HMRC on 21 January 2004
... be used where time permits; if there is insufficient time for this, the recommendation is that PAYE and NIC should be applied and then the position clarified before the final tax liability and the ...
Agenda for a meeting of the SPL tax committee and HMRC on 20 June 2003
... - 2.1 Will Shares Valuation assist by agreeing private company share valuations? In many cases PAYE/NICs must be accounted for within 90 days. 2.2 How do the Inland Revenue intend to treat interests ...
Agenda for annual meeting between SPL and HMRC on 16 January 2013
... UK EBT has paid out discretionary employment income using the dividend and that has been subject to PAYE. This is because the EBT is (in broad terms) able to offset the requirement to pay tax on the ...
SPL submission on salary sacrific
... also be available under the pensions tax legislation so that there would be no net tax charge, the PAYE position is such that a gross payment cannot be made into the pension scheme and there are “wasted” ...