HMRC. Insolvency Guidance (UPDATE) - Recording tax and national insurance – dividend payments to former employees of an insolvent entity (24 September 2021)
On 9 June 2021, HMRC issued an Insolvency Bulletin on the subject of ‘Recording Tax and NI – Preferential Dividends’. This bulletin prompted some questions and feedback from IP’s so HMRC updated the guidance and included a Q&A section which they hope will assist IPs.
The bulletin also refers to another bulletin issued by HMRC on 9 June 2021 'Introduction of electronic banking for Insolvency Practitioners making dividend payments'. This bulletin has not been updated, however, it can be found here for ease of reference.
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HMRC. Insolvency Guidance UPDATE Recording tax and national insurance dividend payments to former employees of an insolvent entity 24 September 2021 - Size: 162Kb Download
27 September 2021
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