HMRC publish guidance allowing professional tax advisers to “check the disguised remuneration settlement terms”.
The HMRC guidance has been updated as follows:
“The reference year used to determine automatic eligibility to pay by instalments has been updated. The information on Section 222 charges has also been updated.”
https://www.gov.uk/government/publications/disguised-remuneration-settlement-terms-2020
Related content from Claritax Books
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