72 results found for paye. Showing page 1 of 8.
Training talk on share plans and PAYE
... talk on share plans and PAYE 28 September 2020 1535kb PDF Training talk on share plans and PAYE Your download should start automatically. If not download directly . Contact us Contact us Website ...
Training talk on Disguised Remuneration - Back to basics
... arises: • at the time the relevant step is taken • on the value of the step Tax is payable through PAYE based on a "best estimate" of value (see s687A and s695A ITEPA) S222 charge if employee doesn't make ...
Minutes of a meeting of the SPL tax committee and HMRC on 14 October 2003
... or tax payers. • It is expected that employers would make their reasonable estimate of the PAYE liability and would then approach their PAYE inspector to agree a valuation after the event. The ...
Issues log for meeting between SPL and HMRC on 20 July 2005
... REVENUE ISSUES LOG Issue Number Issue IR Response Status of Issue 2 03/10/06 2004/10/01 Operation of PAYE when Section 88 Finance Act 2004 applies Where there is income tax on the exercise of an option or ...
Minutes of the annual meeting between SPL and HMRC on 22 February 2000
... to pay tax at the higher rate. Price changes had to be considered before the exercise of the option. PAYE must be applied on the market value at the date of acquisition of the beneficial interest in the ...
Minutes of a meeting between SPL and HMRC on 19 June 1997
... wished to include a provision in approved company share option plans relating to the collection of PAYE on the exercise of an option. This would be applicable only if the options in question are ...
HMRC issues log for meeting with SPL on 20 May 2005
... that the shares are sold in the placing. 2005/05/03 NICs on business transfers Peter Walker (PAYE - Solihull) and George Robson (NICs - Newcastle) met with a group of practitioners in February 2005 ...
Agenda for a meeting of the SPL tax committee and HMRC on 21 April 2004
... meeting) The questions for Helen Peacock are carried over. Please also see question 7 below on the PAYE and NI consequences of the exercise of options etc following the sale of a business. 3.4 Time of ...
SPL submission on tackling disguised remuneration
... often where there has been an "earmarking" under s 554B ITEPA. Assume the following scenario: (i) In PAYE month 1, a company funds an EBT to pay discretionary bonuses. At the time the contribution is made, ...
Talk on Share Valuation
... for share schemes (affects NIC as well) There was a less accurate accelerated Best Estimate for PAYE (and NICs) procedure to help companies operate PAYE in the short period of time between award and ...