A6.965 Share arrangementsThe tax treatment of shares and options is complex and mistakes are often made, including failure to complete the appropriate return (such as Form 42) and account for tax and National Insurance on a particular event1The valuation of the share and deciding the type of share (for example is it a restricted share) are often key to the establishment of the tax and National Insurance treatment.Some transactions also give rise to PAYE liabilities, such as acquisitions of readily convertible assets (quoted shares). If employers make mistakes then they will be responsible for National Insurance and potentially the
The tax treatment of shares and options is complex and mistakes are often made, including failure to complete the appropriate return (such as Form 42) and account for tax and National Insurance on a particular event1
The valuation of the share and deciding the type of share (for example is it a restricted share) are often key to the establishment of the tax and National Insurance treatment.
Some transactions also give rise to PAYE liabilities, such as acquisitions of readily convertible assets (quoted shares). If employers make mistakes then they will be responsible for National Insurance and potentially the
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