Update on new Option to Tax rules
These new rules come into effect on 1 June 2008. HMRC have now issued a revised Notice 742A (June 2008). This Notice sets out the new rules and also replaces Information Sheet 03/08.
There are also a number of new and revised forms which are detailed at Annex 1 of the Notice and available to download from HMRC’s website.
Date: 6th June, 2008
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