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Employment income manual update: grossing-up to pay employees tax-free payments. 26 May 2022. Her Majesty's Revenue and Customs (HMRC) has updated itsHMRC's Employment Income Manual, providing guidance based on the Income Tax (Earnings and Pensions) Act 2003. Employment Income Manual. A guide to the Income Tax (Earnings and Pensions) Act 2003. Last update: 29th July 2022. GO. Contents Contents.
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