Advance of earnings to directors

Amounts to be treated as earnings

Arrears of pay

Continuation orders

Disguised remuneration


Guarantee payments

HMRC guidance

Incentive arrangements

Managed service companies

Maternity suspension payments

Medical suspension payments

Mileage allowances

Non-cash vouchers

Payments in kind


Protective awards

Readily converted assets

Relocation expenses

Restrictive covenant payments

Share options

Sickness fund payments

Statutory adoption pay

Statutory maternity pay

Statutory paternity pay

Statutory sick pay

Training expenses

Travel expenses