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Global Stock Plans : Development

Apr 01,2011 | Deloitte

Update to the Changes to Post-Termination PAYE Withholding Requirements

Her Majesty’s Revenue and Customs (HMRC) amended the Pay As You Earn (PAYE) Regulations, with effect from April 6, 2011 to increase tax withheld on all payments made after employment has ceased and leaver form P45 has been issued to the employee. 

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