{"id":8240,"date":"2012-11-19T08:55:00","date_gmt":"2012-11-19T08:55:00","guid":{"rendered":"http:\/\/mostafa.openonline.co.uk\/?guid=59e6d352f703758efa0621a471f43876"},"modified":"2012-11-19T08:55:00","modified_gmt":"2012-11-19T08:55:00","slug":"change-for-small-lump-sum-payments-code","status":"publish","type":"post","link":"https:\/\/mostafa.openonline.co.uk\/?p=8240","title":{"rendered":"Change for small lump-sum payments code"},"content":{"rendered":"<p>The tax code operated on trivial commutation and similar one-off lump-sum pension payments will change in April 2013&nbsp; from emergency to the basic rate also operated on the non-cumulative basis.<\/p>\n<p>HMRC hope the change will result in more individuals, in particular those on low and moderate incomes, paying the right amount of tax at the time a payment is made.<\/p>\n<p><a href=\"http:\/\/www.taxation.co.uk\/taxation\/Articles\/2012\/11\/19\/50041\/new-code-small-lump-sum-payments\" >read more<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The tax code operated on trivial commutation and similar one-off lump-sum pension payments will change in April 2013&nbsp; from emergency to the basic rate also operated on the non-cumulative basis.<br \/>\nHMRC hope the change will result in more individuals,&#8230;<\/p>\n","protected":false},"author":8,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[48],"tags":[],"_links":{"self":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/8240"}],"collection":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=8240"}],"version-history":[{"count":1,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/8240\/revisions"}],"predecessor-version":[{"id":8294,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/8240\/revisions\/8294"}],"wp:attachment":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=8240"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=8240"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=8240"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}