79 results found for paye. Showing page 3 of 8.
Minutes of meeting between SPL and HMRC on 21 July 2016
... appropriate notification of restrictions had been made as this may impact the tax treatment (ie PAYE) of the plan. Given the purpose of, in particular, EMI options is for use by smaller companies, it ...
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 ...
HMRC consultation on approved plans
... relation to: provisions concerning retirement for SIP, SAYE and CSOP; cash takeovers; uncapped PAYE and NICs liability on cash takeovers (SIP); SIP, SAYE and CSOP material interest rules; ...
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) ...
Minutes of a meeting between the SPL tax committee and HMRC on 25 March 2004
... employment, for example cash, cash bonuses, travel and other arrangements which would be subject to PAYE. If there were arrangements which would take any aspect of the employment benefit outside PAYE then ...
Minutes of a meeting of the tax committee between HMRC and SPL on 6 December 2001
... information about the use of scrip dividends to enable them to understand the issue properly. A.6 PAYE - Termination of Employment Q. (i) If a participant ceases to be in relevant employment, his shares ...
Minutes of the meeting of the SPL tax committee and HMRC on 20 June 2003
... that SVD already provided a limited service in simple cases to assist with valuations needed for PAYE purposes. That would continue. For more complex cases it is not possible for SVD to offer a fast ...
Minutes of meeting between SPL tax committee and HMRC on 10 July 2008
... aid rules and so any improvement to that scheme is unlikely until that is concluded. Issues List 1. PAYE health check When employees acquire unquoted securities which are readily convertible assets, the ...
Mintues of a meeting between SPL tax committee and HMRC on 8 November 2007
... The aim had been to remove information which was already submitted on other returns (eg Form 42 or PAYE returns). Going forward, computations of reportable taxable income would not need to be disclosed – ...