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PAYE140000 | The PAYE discretion at s684(7A)(b) ITEPA 2003 and contractor loans avoidance schemes: contents

From HM Revenue & Customs · PAYE Manual

Contents14 entries

  1. PAYE140001The PAYE discretion at s684(7A)(b) ITEPA 2003 and contractor loans avoidance schemes: contents: definitions, introduction and scope of guidance
  2. PAYE140005The PAYE discretion at s684(7A)(b) ITEPA 2003 and contractor loans avoidance schemes: contents: background
  3. PAYE140010The PAYE discretion at s684(7A)(b) ITEPA 2003 and contractor loans avoidance schemes: contents: the categories of schemes where an officer of HMRC may consider using the PAYE discretion
  4. PAYE140015The PAYE discretion at s684(7A)(b) ITEPA 2003 and contractor loans avoidance schemes: contents: Category 1
  5. PAYE140020The PAYE discretion at s684(7A)(b) ITEPA 2003 and contractor loans avoidance schemes: contents: Category 2
  6. PAYE140025The PAYE discretion at s684(7A)(b) ITEPA 2003 and contractor loans avoidance schemes: contents: Category 3
  7. PAYE140030The PAYE discretion at s684(7A)(b) ITEPA 2003 and contractor loans avoidance schemes: contents: other factors that may be relevant to the exercise of the PAYE discretion, where the category-specific factors are present
  8. PAYE140035The PAYE discretion at s684(7A)(b) ITEPA 2003 and contractor loans avoidance schemes: contents: recording your decision
  9. PAYE140040The PAYE discretion at s684(7A)(b) ITEPA 2003 and contractor loans avoidance schemes: contents: group decisions
  10. PAYE140045The PAYE discretion at s684(7A)(b) ITEPA 2003 and contractor loans avoidance schemes: contents: insufficient information about the scheme
  11. PAYE140050The PAYE discretion at s684(7A)(b) ITEPA 2003 and contractor loans avoidance schemes: contents: where an officer has decided to exercise the PAYE discretion
  12. PAYE140055The PAYE discretion at s684(7A)(b) ITEPA 2003 and contractor loans avoidance schemes: contents: the PAYE discretion and Regulation 80 determinations
  13. PAYE140060The PAYE discretion at s684(7A)(b) ITEPA 2003 and contractor loans avoidance schemes: contents: how use of the PAYE discretion will work where there is a closed enquiry or an assessment has been issued and the decision is under appeal
  14. PAYE140065The PAYE discretion at s684(7A)(b) ITEPA 2003 and contractor loans avoidance schemes: contents: finalising the tax