76 results found for paye. Showing page 7 of 8.
HMRC draft IHT manual
... An employee benefit trust may make provision for the payment of tax liabilities, PAYE and NICs, out of the trust funds. The precise terms under which the trustees may make the payment ...
SPL submission on draft legislation for unapproved plans
... has been noted, and it is recognised by the OTS, that this would give employers who need to recoup PAYE from employees early in the tax year much longer to do so than those who need to right at the end. ...
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 ...
Agenda for annual meeting between SPL and HMRC on 22 January 2014
... For this example we assume she is an additional rate tax payer and pays £90,000 income tax through PAYE. Two years later a clawback provision in the share plan is operated by her employer and she is ...
Minutes of a meeting between SPL and HMRC on 24 May 1995
... for income tax purposes. - 9 - A4/17136-1/AJD F. Further information given by the Inland Revenue 1. PAYE - CIR v. Herd The Inland Revenue confirmed that income tax need not be deducted through PAYE for ...
Minutes of the annual meeting between SPL and HMRC on 28 November 2000
... • If the employee has authorised that some of the shares should be sold to meet his NIC (and PAYE) liability the employer will need to advise the trust of the amount of the employee’ NIC due. ...
Minutes of meeting between SPL tax committee and HMRC on 21 January 2008
... 702. This means they would not be disregarded under Schedule 3 Part III, and NI would chargeable. PAYE would apply as well. However this does not accord with generally accepted practice. Please could ...
Minutes of annual meeting of SPL and HMRC on 7 December 2005
... the relevant UK employer when the shares were originally acquired would remain liable to account for PAYE/NIC for many years after the employee (or indeed ex-employee, if the employee also ceases employment ...
Training talk on global share plan issues
... companies ignored and used net share delivery/sell-to-cover withholding method Update Due to new PAYE reporting requirements, Swedish Tax Authority (“STA”) has more visibility into taxes withheld on ...
SPL submission to Treasury consultation on EMI
... have notified. This would assist both HMRC and employers as it would allow the timely application of PAYE if applicable. In your views, do the current EMI scheme criteria have a distorting effect on ...