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06/01/2012United Kingdom and Withholding on Share-Based Earnings to Ex-Employees

The U.K. tax authority, Her Majestys Revenue & Customs HMRC, has announced that, with effect from 6 April 2012, it intends to bring the tax withholding on share-based earnings into line with all other cash payments to former employees.1 From 6 April 2012, the 0T tax code should also be used against share-based payments made [...] Related posts:Ireland’s Position on Employer/Employee PRSI on Share-Based RemunerationUnited Kingdom: Auto-Enrolment of Employees into U.K. Pension SchemesIreland: Further Clarifies Taxation of Share-Based Remuneration

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