Tax Memo 2005-2006

Tax Memo 2005-2006

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In general, employers can recover 92% of the SMP, SAP and SPP they pay to employees. However ... (between November 2005 and April 2006), employers will no longer be required to administer working tax credits through the payroll. Payment. Employers will receive a start notice (form TC700), which sets out exactly how much should be paid (on a daily basis) and the period for which credits are due.

Title:Tax Memo 2005-2006
Publisher:FL Memo Ltd - 2005

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