Contents:

• [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: non-resident employee
• [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
• [EIM12030] Non-cash remuneration: handling of PAYE/NIC avoidance cases
• [EIM12100] Non-cash remuneration: NICs avoidance
• [EIM12200] PAYE: employment-related securities: background
• [EIM12201] PAYE: employment-related securities: commencement
• [EIM12210] PAYE: employment-related securities: approved 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