79 results found for paye. Showing page 6 of 8.
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 ...
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” ...
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 ...
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 ...