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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 32 results.
Back pay for professional career progression is taxed in the year it becomes due and may qualify for a 30% reduction
V1485-24
Back pay for professional career progression is attributed to the period when the judicial or administrative ruling becomes final
V0471-23
Arrears resulting from court rulings must be attributed to the tax year in which the decision becomes final
V1067-22
Professional career supplements are attributed to the year the administrative resolution is issued
V2259-21
Back pay for professional career progression must be attributed to the period when it becomes due via supplementary tax return
V1482-21
30% reduction for professional career arrears applies if the generation period exceeds two years
V1460-21
Back pay for professional career progression is attributed to the tax year in which it becomes due and may qualify for the 30% reduction
V1312-21
Professional career back pay must be attributed to the period of its exigibility and may qualify for the 30% reduction
V1249-21
Professional career arrears must be attributed to the period of their exigibility through a supplementary tax return
V1252-21
Professional career back pay is imputed to the year it becomes due and may qualify for the 30% reduction
V1193-21
V1189-21
Back pay for professional career progression must be attributed to the period in which it becomes due and may qualify for the 30% reduction
V1190-21
Back pay for professional career progression is attributed to the period of its exigibility and may qualify for the 30% reduction
V1186-21
Back pay for professional career progression is attributed to the period in which it becomes due and may qualify for the 30% reduction
V1188-21
Back pay for professional career progression is attributed to the year the administrative resolution was issued
V1054-21
Back pay for professional career progression is attributed to the period when the administrative resolution becomes enforceable
V1056-21
Back pay for professional career progression must be attributed to the period it was due and may qualify for the 30% reduction
V1051-21
Backdated professional career allowances must be attributed to the year they became due and may qualify for the 30% reduction
V1029-21
Back pay for interim civil servants' professional career supplements is attributed to the year it becomes due
V1027-21
Back pay for professional career progression is attributed to the year of administrative resolution and may qualify for tax reduction
V1019-21
Back pay for professional career progression must be attributed to the tax year in which the administrative resolution is enforceable
V1023-21
Back pay for professional career progression is taxable in the year the administrative resolution becomes enforceable
V0967-21
V0974-21
V0975-21
Back pay for professional career progression must be taxed in the year the administrative resolution is issued
V0964-21
Back pay for professional career progression is taxed in the period it becomes due and may qualify for a 30% reduction
V0970-21
Back pay for professional career progression is attributed to the period it becomes due and may qualify for a 30% reduction
V0920-21
Professional career back pay is taxed in the year it becomes due and may qualify for a 30% reduction
V0918-21
V0830-21
30% reduction for notoriously irregular earnings not applicable to professional career allowance
V2158-20
Employment income is attributed to the tax year in which it becomes due, in this case 2019
V1119-20
30% reduction for notoriously irregular income is not applicable to career progression allowance differences
V0865-20
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