– see also Returns; Self-assessment

Class 1 contributions

E-filing pre-RTI

Commentary – Tax Reporter ¶1040-425

Employee certificates

Commentary – Tax Reporter ¶1040-375

Employee-operated deductions (direct payment)

Commentary – Tax Reporter ¶1040-600
HMRC Guidance – PAYE20090 ; PAYE20100

Employer certificates

Commentary – Tax Reporter ¶1040-400

IR35 (personal service companies)

Commentary – Tax Reporter ¶1040-500

Mariners

Commentary – Tax Reporter ¶1040-475

Share option elections

Commentary – Tax Reporter ¶1040-450