Changes to leavers tax codes for share based payments -
From 6 April 2012
The 0T tax code, and not code BR, should be used on a non-cumulative basis to deduct tax on share-based payments made to an employee after cessation of employment and which have not been included in the form P45.
HMRC has included some draft Q & A on these proposals for share based payements.
Source: HMRC
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