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Post-P45 share-related employment income payments from 6 April 2012
  • CMS
  • United Kingdom
  • January 20 2012

HM Revenue & Customs (“HMRC”) has announced a proposed change from 6 April 2012 to the way in which PAYE is applied to shares after someone has left employment and their P45 has been issued

Dividends or bonuses?
  • CMS
  • United Kingdom
  • December 5 2011

For several years until 2005, some companies used an arrangement for paying bonuses which involved employees receiving a particular type of share in a UK tax resident company (often specially created for this purpose

Budget 2012 - employee share scheme aspects
  • CMS
  • United Kingdom
  • March 21 2012

The Budget contained only good news for employee share schemes, although nothing of immediate value