Provisional tax - impact on employees who receive one-off amounts of income without tax deducted (WITHDRAWN)

This Question we’ve been asked covers the provisional tax and UOMI implications when an employee receives a one-off amount of income that has not had tax deducted at source. It considers the implications for the year of receipt and the following year.

This item has been replaced by QB 23/05 Provisional tax – impact on salary or wage earners who receive a one-off amount of income without tax deducted