EIM11800 | PAYE special types of payment: contents

Contents95 entries

1. EIM11801PAYE: background to PAYE on special types of payment: introduction
2. EIM11802PAYE: special type of payer or payee: background
3. EIM11803PAYE: special type of income: background
4. EIM11804PAYE: special type of payment: meaning of employee
5. EIM11805PAYE: special type of payment: meaning of employer
6. EIM11810PAYE: special type of payer or payee: payments by intermediary
7. EIM11811PAYE: special type of payer or payee: payments by intermediary: example
8. EIM11812PAYE: special type of payer or payee: payments by payroll agent
9. EIM11813PAYE: employment income provided through third parties
10. EIM11815PAYE: special type of payer or payee: agency workers
11. EIM11816PAYE: special type of payer or payee: agency workers: who has to operate PAYE: payment in cash
12. EIM11817PAYE: special type of payer or payee: agency workers: who has to operate PAYE: payment in readily convertible assets
13. EIM11818PAYE: special type of payer or payee: agency workers: example
14. EIM11819PAYE: special type of payer or payee: agency workers: further examples
15. EIM11820PAYE: special type of payer or payee: employee of a non-UK employer
16. EIM11825PAYE: special type of payer or payee: internationally mobile employees
17. EIM11835PAYE: special type of payer or payee: organised arrangements for sharing tips
18. EIM11840PAYE: special type of income: cash vouchers
19. EIM11845PAYE: special type of income: non-cash vouchers
20. EIM11850PAYE: special type of income: credit tokens
21. EIM11855PAYE: special type of income: readily convertible assets
22. EIM11860PAYE: special type of income: a payment that enhances the value of an existing asset
23. EIM11861PAYE: special type of income: a payment that enhances the value of an asset: premium paid to an existing life assurance policy: example
24. EIM11865PAYE: special type of income: shares ceasing to be only conditional or being disposed of
25. EIM11866PAYE: special type of income: shares ceasing to be only conditional or being disposed of: example
26. EIM11870PAYE: special type of income: conversion of shares
27. EIM11875PAYE: special type of income: gains from share options
28. EIM11876PAYE: special type of income: gains from share options: approved share option schemes and options granted before 27 November 1996
29. EIM11877PAYE: special type of income: gains from share options: exercise of an option in an unapproved share option scheme: example
30. EIM11878PAYE: special type of income: gains from share options: exercise of an option in an unapproved share option scheme prior to flotation: example
31. EIM11879PAYE: special type of income: gains from share options: options cancelled in return for payment: example
32. EIM11890PAYE: special type of income: the amount on which to operate PAYE
33. EIM11891PAYE: special type of income: the amount on which to operate PAYE: the amount chargeable to tax as employment income
34. EIM11892PAYE: special type of income: estimating the amount on which to operate PAYE
35. EIM11900PAYE: meaning of readily convertible assets
36. EIM11901PAYE: meaning of readily convertible assets: asset capable of being sold on a recognised investment exchange
37. EIM11902PAYE: meaning of readily convertible assets: asset capable of being sold on the London Bullion Market
38. EIM11903PAYE: meaning of readily convertible assets: asset capable of being sold on the New York Stock Exchange
39. EIM11904PAYE: meaning of readily convertible assets: asset capable of being sold on a specified market
40. EIM11905PAYE: meaning of readily convertible assets: money debt
41. EIM11906PAYE: meaning of readily convertible assets: property subject to a warehousing regime
42. EIM11907PAYE: meaning of readily convertible assets: an asset likely to provide cash without action by the owner
43. EIM11908PAYE: meaning of readily convertible assets: trading arrangements
44. EIM11910PAYE: meaning of readily convertible assets: trading arrangements: definition
45. EIM11911PAYE: meaning of readily convertible assets: trading arrangements: employer's arguments
46. EIM11912PAYE: meaning of readily convertible assets: trading arrangements: judicial guidance
47. EIM11913PAYE: meaning of readily convertible assets: no trading arrangements
48. EIM11920PAYE: readily convertible assets: examples: introduction
49. EIM11921PAYE: meaning of readily convertible assets: examples: asset listed on a recognised investment exchange
50. EIM11922PAYE: meaning of readily convertible assets: examples: asset listed on the New York Stock Exchange
51. EIM11923PAYE: meaning of readily convertible assets: examples: trade debts
52. EIM11924PAYE: meaning of readily convertible assets: examples: property subject to a warehousing regime
53. EIM11925PAYE: meaning of readily convertible assets: examples: an asset likely to provide cash without action by the owner
54. EIM11926PAYE: meaning of readily convertible assets: examples: asset not tradeable on the London Bullion Market
55. EIM11927PAYE: meaning of readily convertible assets: examples: no trading arrangements
56. EIM11930PAYE: special types of payment: awards of shares
57. EIM11931PAYE: special types of payment: awards of shares: shares excluded from being assets
58. EIM11932PAYE: special types of payment: shares ceasing to be only conditional or being disposed of: share incentive plans and restricted share schemes
59. EIM11950PAYE: special types of payment: employee fails to make good PAYE: employer's requirement: notional payments
60. EIM11952PAYE: special types of payment: employee fails to make good PAYE: meaning of make good
61. EIM11954PAYE: special types of payment: employee’s requirement to make good PAYE: employer does not operate PAYE correctly
62. EIM11956PAYE: special types of payment: notional payments: employee’s requirement to make good PAYE
63. EIM11958PAYE: special types of payment: notional payments: employee’s requirement to make good PAYE
64. EIM11960PAYE: special types of payment: notional payments: employee’s requirement to make good PAYE: case law
65. EIM11962PAYE: special types of payment: employee’s requirement to make good PAYE: meaning of 'makes good' and 'due amount'
66. EIM11964PAYE: special types of payment: employee’s requirement to make good PAYE: meaning of 'make good'
67. EIM11966PAYE: special types of payment: employee’s requirement to make good PAYE: meaning of making good: indemnity
68. EIM11968PAYE: special types of payment: employee’s requirement to make good PAYE: meaning of making good: indemnity: example
69. EIM11970PAYE: special types of payment: employee’s requirement to make good PAYE: meaning of making good: indemnity
70. EIM11972PAYE: special types of payment: employee’s requirement to make good PAYE: meaning of 'the due amount'
71. EIM11974PAYE: special types of payment: employee’s requirement to make good PAYE: meaning of 'the due amount'
72. EIM11976PAYE: special types of payment: employee’s requirement to make good PAYE: meaning of 'the relevant date'
73. EIM11978PAYE: special types of payment: employee’s requirement to make good PAYE: meaning of 'employer'
74. EIM12000PAYE avoidance: background
75. EIM12001PAYE avoidance: non-cash remuneration before 25 May 1994: meaning of payment
76. EIM12002PAYE avoidance: pre-existing entitlement to a monetary amount
77. EIM12003PAYE avoidance: pre-existing entitlement to a monetary amount: Paul Dunstall Organisation Ltd v Hedges
78. EIM12010PAYE avoidance: application of the Ramsay principle
79. EIM12200PAYE: employment-related securities: background
80. EIM12201PAYE: employment-related securities: commencement
81. EIM12210PAYE: employment-related securities: company share option plan (CSOP) schemes
82. EIM12220PAYE: employment-related securities: restricted securities: background
83. EIM12221PAYE: employment-related securities: restricted securities: conditional shares acquired before 16 April 2003
84. EIM12230PAYE: employment-related securities: convertible securities
85. EIM12240PAYE: employment-related securities: securities with artificially depressed market value
86. EIM12250PAYE: employment-related securities: securities with artificially enhanced market value
87. EIM12260PAYE: employment-related securities: securities acquired for less than market value
88. EIM12270PAYE: employment-related securities: securities disposed of for more than market value
89. EIM12280PAYE: employment-related securities: post- acquisition benefits from securities
90. EIM12300PAYE: employment-related securities: gains from securities options: background
91. EIM12310PAYE: securities options: share options
92. EIM12320PAYE: securities options: other securities options
93. EIM12400PAYE: Securities as readily convertible assets
94. EIM12030Non-cash remuneration: handling of PAYE/NIC avoidance casesUnavailable
95. EIM12100Non-cash remuneration: NICs avoidance