Contents:

• [EIM11801] EIM11801 – PAYE: background to PAYE on special types of payment: introduction
• [EIM11802] EIM11802 – PAYE: special type of payer or payee: background
• [EIM11803] EIM11803 – PAYE: special type of income: background
• [EIM11804] EIM11804 – PAYE: special type of payment: meaning of employee
• [EIM11805] EIM11805 – PAYE: special type of payment: meaning of employer
• [EIM11810] EIM11810 – PAYE: special type of payer or payee: payments by intermediary
• [EIM11811] EIM11811 – PAYE: special type of payer or payee: payments by intermediary: example
• [EIM11812] EIM11812 – PAYE: special type of payer or payee: payments by payroll agent
• [EIM11813] EIM11813 – PAYE: employment income provided through third parties
• [EIM11815] EIM11815 – PAYE: special type of payer or payee: agency workers
• [EIM11816] EIM11816 – PAYE: special type of payer or payee: agency workers: who has to operate PAYE: payment in cash
• [EIM11817] EIM11817 – PAYE: special type of payer or payee: agency workers: who has to operate PAYE: payment in readily convertible assets
• [EIM11818] EIM11818 – PAYE: special type of payer or payee: agency workers: example
• [EIM11819] EIM11819 – PAYE: special type of payer or payee: agency workers: further examples
• [EIM11820] EIM11820 – PAYE: special type of payer or payee: employee of a non-UK employer
• [EIM11825] EIM11825 – PAYE: special type of payer or payee: non-resident employee
• [EIM11835] EIM11835 – PAYE: special type of payer or payee: organised arrangements for sharing tips
• [EIM11840] EIM11840 – PAYE: special type of income: cash vouchers
• [EIM11845] EIM11845 – PAYE: special type of income: non-cash vouchers
• [EIM11850] EIM11850 – PAYE: special type of income: credit tokens
• [EIM11855] EIM11855 – PAYE: special type of income: readily convertible assets
• [EIM11860] EIM11860 – PAYE: special type of income: a payment that enhances the value of an existing asset
• [EIM11861] 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] EIM11865 – PAYE: special type of income: shares ceasing to be only conditional or being disposed of
• [EIM11866] EIM11866 – PAYE: special type of income: shares ceasing to be only conditional or being disposed of: example
• [EIM11870] EIM11870 – PAYE: special type of income: conversion of shares
• [EIM11875] EIM11875 – PAYE: special type of income: gains from share options
• [EIM11876] EIM11876 – PAYE: special type of income: gains from share options: approved share option schemes and options granted before 27 November 1996
• [EIM11877] EIM11877 – PAYE: special type of income: gains from share options: exercise of an option in an unapproved share option scheme: example
• [EIM11878] 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] EIM11879 – PAYE: special type of income: gains from share options: options cancelled in return for payment: example
• [EIM11890] EIM11890 – PAYE: special type of income: the amount on which to operate PAYE
• [EIM11891] EIM11891 – PAYE: special type of income: the amount on which to operate PAYE: the amount chargeable to tax as employment income
• [EIM11892] EIM11892 – PAYE: special type of income: estimating the amount on which to operate PAYE
• [EIM11900] EIM11900 – PAYE: meaning of readily convertible assets
• [EIM11901] EIM11901 – PAYE: meaning of readily convertible assets: asset capable of being sold on a recognised investment exchange
• [EIM11902] EIM11902 – PAYE: meaning of readily convertible assets: asset capable of being sold on the London Bullion Market
• [EIM11903] EIM11903 – PAYE: meaning of readily convertible assets: asset capable of being sold on the New York Stock Exchange
• [EIM11904] EIM11904 – PAYE: meaning of readily convertible assets: asset capable of being sold on a specified market
• [EIM11905] EIM11905 – PAYE: meaning of readily convertible assets: money debt
• [EIM11906] EIM11906 – PAYE: meaning of readily convertible assets: property subject to a warehousing regime
• [EIM11907] EIM11907 – PAYE: meaning of readily convertible assets: an asset likely to provide cash without action by the owner
• [EIM11908] EIM11908 – PAYE: meaning of readily convertible assets: trading arrangements
• [EIM11910] EIM11910 – PAYE: meaning of readily convertible assets: trading arrangements: definition
• [EIM11911] EIM11911 – PAYE: meaning of readily convertible assets: trading arrangements: employer's arguments
• [EIM11912] EIM11912 – PAYE: meaning of readily convertible assets: trading arrangements: judicial guidance
• [EIM11913] EIM11913 – PAYE: meaning of readily convertible assets: no trading arrangements
• [EIM11920] EIM11920 – PAYE: readily convertible assets: examples: introduction
• [EIM11921] EIM11921 – PAYE: meaning of readily convertible assets: examples: asset listed on a recognised investment exchange
• [EIM11922] EIM11922 – PAYE: meaning of readily convertible assets: examples: asset listed on the New York Stock Exchange
• [EIM11923] EIM11923 – PAYE: meaning of readily convertible assets: examples: trade debts
• [EIM11924] EIM11924 – PAYE: meaning of readily convertible assets: examples: property subject to a warehousing regime
• [EIM11925] EIM11925 – PAYE: meaning of readily convertible assets: examples: an asset likely to provide cash without action by the owner
• [EIM11926] EIM11926 – PAYE: meaning of readily convertible assets: examples: asset not tradeable on the London Bullion Market
• [EIM11927] EIM11927 – PAYE: meaning of readily convertible assets: examples: no trading arrangements
• [EIM11930] EIM11930 – PAYE: special types of payment: awards of shares
• [EIM11931] EIM11931 – PAYE: special types of payment: awards of shares: shares excluded from being assets
• [EIM11932] EIM11932 – PAYE: special types of payment: shares ceasing to be only conditional or being disposed of: share incentive plans and restricted share schemes
• [EIM11950] EIM11950 – PAYE: special types of payment: employee fails to make good PAYE: employer's requirement: notional payments
• [EIM11952] EIM11952 – PAYE: special types of payment: employee fails to make good PAYE: meaning of make good
• [EIM11954] EIM11954 – PAYE: special types of payment: employee's requirement to make good PAYE: employer does not operate PAYE correctly
• [EIM11956] EIM11956 – PAYE: special types of payment: notional payments: employee's requirement to make good PAYE
• [EIM11958] EIM11958 – PAYE: special types of payment: notional payments: employee's requirement to make good PAYE
• [EIM11960] EIM11960 – PAYE: special types of payment: notional payments: employee's requirement to make good PAYE: case law
• [EIM11962] EIM11962 – PAYE: special types of payment: employee's requirement to make good PAYE: meaning of 'makes good' and 'due amount'
• [EIM11964] EIM11964 – PAYE: special types of payment: employee's requirement to make good PAYE: meaning of 'make good'
• [EIM11966] EIM11966 – PAYE: special types of payment: employee's requirement to make good PAYE: meaning of making good: indemnity
• [EIM11968] EIM11968 – PAYE: special types of payment: employee's requirement to make good PAYE: meaning of making good: indemnity: example
• [EIM11970] EIM11970 – PAYE: special types of payment: employee's requirement to make good PAYE: meaning of making good: indemnity
• [EIM11972] EIM11972 – PAYE: special types of payment: employee's requirement to make good PAYE: meaning of 'the due amount'
• [EIM11974] EIM11974 – PAYE: special types of payment: employee's requirement to make good PAYE: meaning of 'the due amount'
• [EIM11976] EIM11976 – PAYE: special types of payment: employee's requirement to make good PAYE: meaning of 'the relevant date'
• [EIM11978] EIM11978 – PAYE: special types of payment: employee's requirement to make good PAYE: meaning of 'employer'
• [EIM12000] EIM12000 – PAYE avoidance: background
• [EIM12001] EIM12001 – PAYE avoidance: non-cash remuneration before 25 May 1994: meaning of payment
• [EIM12002] EIM12002 – PAYE avoidance: pre-existing entitlement to a monetary amount
• [EIM12003] EIM12003 – PAYE avoidance: pre-existing entitlement to a monetary amount: Paul Dunstall Organisation Ltd v Hedges
• [EIM12010] EIM12010 – PAYE avoidance: application of the Ramsay principle
• [EIM12030] EIM12030 – Non-cash remuneration: handling of PAYE/NIC avoidance cases
• [EIM12100] EIM12100 – Non-cash remuneration: NICs avoidance
• [EIM12200] EIM12200 – PAYE: employment-related securities: background
• [EIM12201] EIM12201 – PAYE: employment-related securities: commencement
• [EIM12210] EIM12210 – PAYE: employment-related securities: company share option plan (CSOP) schemes
• [EIM12220] EIM12220 – PAYE: employment-related securities: restricted securities: background
• [EIM12221] EIM12221 – PAYE: employment-related securities: restricted securities: conditional shares acquired before 16 April 2003
• [EIM12230] EIM12230 – PAYE: employment-related securities: convertible securities
• [EIM12240] EIM12240 – PAYE: employment-related securities: securities with artificially depressed market value
• [EIM12250] EIM12250 – PAYE: employment-related securities: securities with artificially enhanced market value
• [EIM12260] EIM12260 – PAYE: employment-related securities: securities acquired for less than market value
• [EIM12270] EIM12270 – PAYE: employment-related securities: securities disposed of for more than market value
• [EIM12280] EIM12280 – PAYE: employment-related securities: post- acquisition benefits from securities
• [EIM12300] EIM12300 – PAYE: employment-related securities: gains from securities options: background
• [EIM12310] EIM12310 – PAYE: securities options: share options
• [EIM12320] EIM12320 – PAYE: securities options: other securities options
• [EIM12400] EIM12400 – PAYE: Securities as readily convertible assets