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How to compensate members who make a claim in relation to annual allowance, lifetime allowance and unauthorised payments charges where they are affected by the public service pensions remedy.
Find out how to manually calculate Statutory Maternity Pay if your payroll software or the GOV.UK calculator does not work out your employee’s payments.
What to do when paying maternity pay if an employee leaves, becomes sick, dies, or is awarded a pay rise.
Find out about the rules when a benefit is provided as part of optional remuneration arrangements.
Schemes that use annuities to avoid Income Tax and National Insurance contributions don’t work. HMRC will investigate anyone who uses one.
Find out how to pay all or some of your grant back, make a voluntary repayment or what you need to do if you have not paid your staff enough after claiming the grant.
Find out about tax avoidance schemes that use remuneration trusts to reduce profits and disguise income.
Find out how to recognise disguised remuneration tax avoidance schemes and settle your tax affairs with HMRC.
Tax and reporting rules for employers providing bonus payments to employees
HMRC is aware of scheme users being told we will demand a deed of release before agreeing a settlement of your disguised remuneration liabilities.
Information about the loan charge on disguised remuneration schemes which came into force on 5 April 2019.
Find out what employment types have different rules for entitlement to Statutory Paternity Pay.
Guidance about compensation to owners and occupiers of residential properties once a compulsory purchase order comes into force.
Find out about different rules for entitlement for some employment types like agency workers, directors and educational workers.
This tax information and impact note provides details of the taxation of corporate recipients and the ultimate recipients of compensation payments under the Post Office compensation schemes specified above.
Register to settle with HMRC by 31 October 2016 if you want to get transitional relief on your investment growth.
Check if you’ll pay tax or National Insurance on the 'termination payment' you may get when leaving a job.
Find out how to operate PAYE if you pay your employees with assets that can be sold or cashed in, like stocks, shares or cryptoassets.
This note is part of the statutory guidance under s215 of the HRA 2008 (from 1 April 2024)
Find out about the different rules that apply to employment types like agency workers, directors and educational workers when deciding entitlement to Statutory Parental Bereavement Pay.
Don’t include personal or financial information like your National Insurance number or credit card details.
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