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Contents

Official guidance
Shares and Assets Valuation Manual

SVM109000 · ITEPA

  • SVM109010 · Background
  • SVM109020 · General Procedural Points
  • SVM109030 · ‘Normal Rules Charge’ - Section 62 ITEPA
  • SVM109040 · Market Value
  • SVM109050 · Schedule 22 Finance Act 2003
  • SVM109060 · Operation of PAYE
  • SVM109070 · Corporation Tax deduction
  • SVM109080 · Memorandum of Understanding
  • SVM109090 · Employee Shareholder Employment Status (ES)
  1. ITEPA: contents
  2. ITEPA: Operation of PAYE

SVM109060 | ITEPA: Operation of PAYE

From HM Revenue & Customs · Shares and Assets Valuation Manual

The PAYE Healthcheck facility has been withdrawn, with effect from 1 April 2016.

Additional Guidance: SVM150000

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