Combined collection of contributions with tax

– see PAYE

EU coordination

Legislation/Regulatory – Reg. 883/2004 art. 84

General provision

Legislation/Regulatory – SSCBA92 s. 1(4)

Otherwise than through PAYE

Legislation/Regulatory – SI 2001/1004 reg. 68 ; SSCBA92 Sch. 1, para. 7B

Security for payment

– see Security for payment

Share option gains

– see Employment-related securities and options