Collecting Small Debts through PAYE
CODING OUT SMALL DEBTS – Q & As
25 April 2012
Further to the update the CIPP published on 12 August 2011 , HMRC have circulated a coding out small debts stakeholder briefing which includes some additional useful Q & As.
Coding out small debts - stakeholder briefing
Employee Share Schemes
TAX CODE LEGISLATION CHANGE FOR SHARED BASED EARNINGS Q & A
30 JANUARY 2012
We announced last week that code 0T (non-cumulative) will be applied from 6 April 2012 to share-based payments made to individuals after they have ceased employment. HMRC have now published a Q & A to assist those who wish to comment on the draft regulations. The draft regulatory amendments to the Income Tax (PAYE) Regulations 2003 required to implement this change have been published on the HMRC website (including a Technical Note).
These amending draft regulations are open for comment until 16 February 2012. All comments should be emailed to pa.harris@hmrc.gsi.gov.uk .
The Q&A document has been produced to assist with making comments on the draft regulatory changes.
FAQ ON SHARE BASED PAYMENTS TO AN EMPLOYEE AFTER THEY HAVE LEFT
25 April 2012
HMRC have published a FAQ for employers on the correct tax code to use on payments made after 6 April 2012.
FAQ on making share-based payments to an employee after they have left
HMRC CONSULTATION ON EMPLOYEE SHARE SCHEMES
16 May 2012
This survey seeks views on the employee share schemes statistics tables.
HMRC are committed to providing impartial quality statistics that meet user needs. HMRC encourages users to engage with them so they can improve the official statistics and identify gaps in the statistics that are produced.
We are currently seeking your views on the Employee Share Schemes statistics tables and also asking about how we could change the tables including adding new data. If you would
CIPP Policy News Journal
12/04/2013, Page 151 of 362
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