Guidance on disguised remuneration published in HMRC Employment Income Manual: share schemes aspects | Practical Law

Guidance on disguised remuneration published in HMRC Employment Income Manual: share schemes aspects | Practical Law

HMRC has published finalised guidance on the disguised remuneration tax legislation (Part 7A of the Income Tax (Earnings and Pensions) Act 2003) as part of the Employment Income Manual, following the publication of draft guidance in August 2011.

Guidance on disguised remuneration published in HMRC Employment Income Manual: share schemes aspects

by PLC Share Schemes & Incentives
Published on 01 Nov 2011 • United Kingdom
HMRC has published finalised guidance on the disguised remuneration tax legislation (Part 7A of the Income Tax (Earnings and Pensions) Act 2003) as part of the Employment Income Manual, following the publication of draft guidance in August 2011.