HMRC Publishes Guidance on the Tax Treatment of Clawback of Remuneration in the UK

January 10, 2017

Since the financial crisis of 2008 / 2009, swathes of new regulations have been introduced governing various aspects of remuneration in the financial services sector. A key feature of these rules is the compulsory clawback of variable remuneration (typically bonuses) in certain situations.

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