CIPP News is updated regularly with content from the CIPP's Policy and Research and Business Development teams.
TAX CODE LEGISLATION CHANGE FOR SHARED BASED EARNINGS Q and A
26 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.
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