7
resources
These resources are maintained, meaning that we monitor developments on a regular
basis and update them as soon as possible.
| 1 | Taxation of termination payments: a quick guide A quick guide to the way termination payments are taxed. This is one of a series of quick guides, see Quick guides. | Practice note: overview | Maintained |
| 2 | Key dates for corporate tax practitioners: 2013 A practice note listing key forthcoming dates in 2013 for corporate tax practitioners. | Practice notes | Maintained |
| 3 | Pay as you earn (PAYE) An overview of pay as you earn (PAYE) so far as it applies to employment income dealing, in particular, with the PAYE treatment of cash and notional payments (including the penal tax charge that can arise if an employee fails to make good a tax liability arising on notional payments) whether made during employment or on or after termination. The note also discusses the collection of under-deducted tax and NICs, interest and penalties and real time information (RTI) reporting. | Practice notes | Maintained |
| 4 | Tax and NICs integration: working group discussions A summary of the discussions of the working groups established to consider the integration of tax and NICs. | Practice notes | Maintained |
| 5 | Tax legislation tracker: archive A document containing items formerly found in PLC Tax legislation trackers but that are now in force. | Practice notes | Maintained |
| 6 | Tax legislation tracker: employment A document tracking the development of certain notable pieces of proposed new legislation relating to employment taxation. | Practice notes | Maintained |
| 7 | Taxation of termination payments An overview of the way in which payments made to employees on termination of their employment are taxed. | Practice notes | Maintained |