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Official guidance
Employment Income Manual

EIM11800 · PAYE special types of payment

  • EIM11801 · PAYE: background to PAYE on special types of payment: introduction
  • EIM11802 · PAYE: special type of payer or payee: background
  • EIM11803 · PAYE: special type of income: background
  • EIM11804 · PAYE: special type of payment: meaning of employee
  • EIM11805 · PAYE: special type of payment: meaning of employer
  • EIM11810 · PAYE: special type of payer or payee: payments by intermediary
  • EIM11811 · PAYE: special type of payer or payee: payments by intermediary: example
  • EIM11812 · PAYE: special type of payer or payee: payments by payroll agent
  • EIM11813 · PAYE: employment income provided through third parties
  • EIM11815 · PAYE: special type of payer or payee: agency workers
  • EIM11816 · PAYE: special type of payer or payee: agency workers: who has to operate PAYE: payment in cash
  • EIM11817 · PAYE: special type of payer or payee: agency workers: who has to operate PAYE: payment in readily convertible assets
  • EIM11818 · PAYE: special type of payer or payee: agency workers: example
  • EIM11819 · PAYE: special type of payer or payee: agency workers: further examples
  • EIM11820 · PAYE: special type of payer or payee: employee of a non-UK employer
  • EIM11825 · PAYE: special type of payer or payee: internationally mobile employees
  • EIM11835 · PAYE: special type of payer or payee: organised arrangements for sharing tips
  • EIM11840 · PAYE: special type of income: cash vouchers
  • EIM11845 · PAYE: special type of income: non-cash vouchers
  • EIM11850 · PAYE: special type of income: credit tokens
  • EIM11855 · PAYE: special type of income: readily convertible assets
  • EIM11860 · PAYE: special type of income: a payment that enhances the value of an existing asset
  • EIM11861 · PAYE: special type of income: a payment that enhances the value of an asset: premium paid to an existing life assurance policy: example
  • EIM11865 · PAYE: special type of income: shares ceasing to be only conditional or being disposed of
  • EIM11866 · PAYE: special type of income: shares ceasing to be only conditional or being disposed of: example
  • EIM11870 · PAYE: special type of income: conversion of shares
  • EIM11875 · PAYE: special type of income: gains from share options
  • EIM11876 · PAYE: special type of income: gains from share options: approved share option schemes and options granted before 27 November 1996
  • EIM11877 · PAYE: special type of income: gains from share options: exercise of an option in an unapproved share option scheme: example
  • EIM11878 · PAYE: special type of income: gains from share options: exercise of an option in an unapproved share option scheme prior to flotation: example
  • EIM11879 · PAYE: special type of income: gains from share options: options cancelled in return for payment: example
  • EIM11890 · PAYE: special type of income: the amount on which to operate PAYE
  • EIM11891 · PAYE: special type of income: the amount on which to operate PAYE: the amount chargeable to tax as employment income
  • EIM11892 · PAYE: special type of income: estimating the amount on which to operate PAYE
  • EIM11900 · PAYE: meaning of readily convertible assets
  • EIM11901 · PAYE: meaning of readily convertible assets: asset capable of being sold on a recognised investment exchange
  • EIM11902 · PAYE: meaning of readily convertible assets: asset capable of being sold on the London Bullion Market
  • EIM11903 · PAYE: meaning of readily convertible assets: asset capable of being sold on the New York Stock Exchange
  • EIM11904 · PAYE: meaning of readily convertible assets: asset capable of being sold on a specified market
  • EIM11905 · PAYE: meaning of readily convertible assets: money debt
  • EIM11906 · PAYE: meaning of readily convertible assets: property subject to a warehousing regime
  • EIM11907 · PAYE: meaning of readily convertible assets: an asset likely to provide cash without action by the owner
  • EIM11908 · PAYE: meaning of readily convertible assets: trading arrangements
  • EIM11910 · PAYE: meaning of readily convertible assets: trading arrangements: definition
  • EIM11911 · PAYE: meaning of readily convertible assets: trading arrangements: employer's arguments
  • EIM11912 · PAYE: meaning of readily convertible assets: trading arrangements: judicial guidance
  • EIM11913 · PAYE: meaning of readily convertible assets: no trading arrangements
  • EIM11920 · PAYE: readily convertible assets: examples: introduction
  • EIM11921 · PAYE: meaning of readily convertible assets: examples: asset listed on a recognised investment exchange
  • EIM11922 · PAYE: meaning of readily convertible assets: examples: asset listed on the New York Stock Exchange
  • EIM11923 · PAYE: meaning of readily convertible assets: examples: trade debts
  • EIM11924 · PAYE: meaning of readily convertible assets: examples: property subject to a warehousing regime
  • EIM11925 · PAYE: meaning of readily convertible assets: examples: an asset likely to provide cash without action by the owner
  • EIM11926 · PAYE: meaning of readily convertible assets: examples: asset not tradeable on the London Bullion Market
  • EIM11927 · PAYE: meaning of readily convertible assets: examples: no trading arrangements
  • EIM11930 · PAYE: special types of payment: awards of shares
  • EIM11931 · PAYE: special types of payment: awards of shares: shares excluded from being assets
  • EIM11932 · PAYE: special types of payment: shares ceasing to be only conditional or being disposed of: share incentive plans and restricted share schemes
  • EIM11950 · PAYE: special types of payment: employee fails to make good PAYE: employer's requirement: notional payments
  • EIM11952 · PAYE: special types of payment: employee fails to make good PAYE: meaning of make good
  • EIM11954 · PAYE: special types of payment: employee’s requirement to make good PAYE: employer does not operate PAYE correctly
  • EIM11956 · PAYE: special types of payment: notional payments: employee’s requirement to make good PAYE
  • EIM11958 · PAYE: special types of payment: notional payments: employee’s requirement to make good PAYE
  • EIM11960 · PAYE: special types of payment: notional payments: employee’s requirement to make good PAYE: case law
  • EIM11962 · PAYE: special types of payment: employee’s requirement to make good PAYE: meaning of 'makes good' and 'due amount'
  • EIM11964 · PAYE: special types of payment: employee’s requirement to make good PAYE: meaning of 'make good'
  • EIM11966 · PAYE: special types of payment: employee’s requirement to make good PAYE: meaning of making good: indemnity
  • EIM11968 · PAYE: special types of payment: employee’s requirement to make good PAYE: meaning of making good: indemnity: example
  • EIM11970 · PAYE: special types of payment: employee’s requirement to make good PAYE: meaning of making good: indemnity
  • EIM11972 · PAYE: special types of payment: employee’s requirement to make good PAYE: meaning of 'the due amount'
  • EIM11974 · PAYE: special types of payment: employee’s requirement to make good PAYE: meaning of 'the due amount'
  • EIM11976 · PAYE: special types of payment: employee’s requirement to make good PAYE: meaning of 'the relevant date'
  • EIM11978 · PAYE: special types of payment: employee’s requirement to make good PAYE: meaning of 'employer'
  • EIM12000 · PAYE avoidance: background
  • EIM12001 · PAYE avoidance: non-cash remuneration before 25 May 1994: meaning of payment
  • EIM12002 · PAYE avoidance: pre-existing entitlement to a monetary amount
  • EIM12003 · PAYE avoidance: pre-existing entitlement to a monetary amount: Paul Dunstall Organisation Ltd v Hedges
  • EIM12010 · PAYE avoidance: application of the Ramsay principle
  • EIM12200 · PAYE: employment-related securities: background
  • EIM12201 · PAYE: employment-related securities: commencement
  • EIM12210 · PAYE: employment-related securities: company share option plan (CSOP) schemes
  • EIM12220 · PAYE: employment-related securities: restricted securities: background
  • EIM12221 · PAYE: employment-related securities: restricted securities: conditional shares acquired before 16 April 2003
  • EIM12230 · PAYE: employment-related securities: convertible securities
  • EIM12240 · PAYE: employment-related securities: securities with artificially depressed market value
  • EIM12250 · PAYE: employment-related securities: securities with artificially enhanced market value
  • EIM12260 · PAYE: employment-related securities: securities acquired for less than market value
  • EIM12270 · PAYE: employment-related securities: securities disposed of for more than market value
  • EIM12280 · PAYE: employment-related securities: post- acquisition benefits from securities
  • EIM12300 · PAYE: employment-related securities: gains from securities options: background
  • EIM12310 · PAYE: securities options: share options
  • EIM12320 · PAYE: securities options: other securities options
  • EIM12400 · PAYE: Securities as readily convertible assets
  • EIM12100 · Non-cash remuneration: NICs avoidance
  1. PAYE special types of payment: contents
  2. Non-cash remuneration: NICs avoidance

EIM12100 | Non-cash remuneration: NICs avoidance

From HM Revenue & Customs · Employment Income Manual

Page archived. Guidance provided historical background, which is available from The National Archives.

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