Employee incentives briefing note
Over recent months there have been a number of changes in relation to PAYE, both legislative and practical. In this briefing we cover the following developments:
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- Implementation of RTI - further concession for small business, penalty provisions and registration for the annual PAYE scheme
- IR35 - extension of scope by the Finance Act
- New consultation on section 222 ITEPA 2003
- Judgments in the Manning and Barden cases which are relevant to PAYE.