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EIM11800 | PAYE special types of payment: contents

From HM Revenue & Customs · Employment Income Manual

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