76 results found for paye. Showing page 6 of 8.
Minutes of a meeting of the SPL tax committee on 16 October 2019
... HMRC is more likely to accept a professional valuation than an internal one as "best estimate" for PAYE purposes. Graham agreed to approach Barry Roland of HMRC at the next WEG meeting on 4 November to ...
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 ...
SPL submission on approved plan legislation
... revisions to the terms of an offer or due to competition issues delaying transactions. Operation of PAYE where exercise of CSOP option under paragraph 25A is non-tax relieved Another related issue in ...
Training talk on Part 7
... income tax charge on 1,000 x (£5 - £1) or £4,000 16 Employment related securities – other points • PAYE/NICs - Readily convertible assets? • Transfer/indemnity of Employer’s NICs charge (only where charge ...
SPL submission to OTS on CGT
... is the simplest way to avoid the employer or buyer of the company having to worry about operating PAYE on sale proceeds under Chapter 2, Part 7. These protective elections would therefore be avoided. ...
Minutes of annual meeting between SPL and HMRC on 22 January 2014
... that paragraph 49(1) should mean that the employer company would have properly complied with its PAYE obligations, on the basis of being entitled to rely, at the time of exercise, on paragraph 49(1) ...
Minutes of the annual meeting between SPL and HMRC on 5 December 2002
... cases in which there is a tax charge. The taxable benefit arises even if the person responsible for PAYE has a contractual right to recover the tax due from the employee (but has not exercised it within ...
Agenda for annual meeting between HMRC and SPL on 10 January 2017
... s222 ITEPA continues to cause problems in practice with members often coming across situations where PAYE on share awards has not been fully accounted for. This extends from expat cases where the position ...
Minutes of annual meeting between SPL and HMRC on 29 January 2015
... written response The definition of salary is not “our” definition, it takes its definition from the PAYE regulations. Credits are governed by the “Universal Credit Regulations 2013”, because we do not own ...
Minutes of a meeting between SPL tax committee and HMRC on 27 July 2015
... incidental test” with the new purpose test allowed you to take new views on issues such as PAYE indemnities, malus/clawback and other provisions? (On this, we understand that at a recent ...