– see also Officer of a company

Abroad, from

Accommodation

– see Accommodation

Accommodation provided by employer

– see Accommodation

Advance of earnings

Beneficial loans

Benefits

Benefits-in-kind

Bonuses

In form of contingent reversionary interests in offshore trusts

PAYE

Calculation of liability

Capital allowances

Cars

Close companies

Close company

Company's income tax, liability for

Deemed earnings

Definition

Dishonesty

Evasion of VAT

Late registration penalty

Domestic accommodation, input tax

Double Tax Treaties

Double taxation relief

Earnings

Employment income

Generally

Under £8,500 per year

Earnings period

Earnings periods

Earnings-related contributions, payments to be disregarded

Employment income

Employment status

Enterprise investment scheme

Evasion of VAT

Generally

Penalty

Restraint order

Expenses

– see Expenses

Fees received by partnerships and companies

Fees received by partnerships and other companies

Full-time working director, meaning

Generally

Goods taken by, output tax

Guarantees given by

Incidental duties

Liability for company's contributions

Liability for evasion of VAT, penalty

Appeals

Assessment of amount due

Imports and exports

Liability for penalties

Living accommodation and benefits in kind, reimbursement

Living accommodation provided for

– see Accommodation

Loans

Meaning

Migrating companies

Money laundering

National Insurance

National Insurance contributions

Calculation

Earnings

Earnings period

Interest

National minimum wage

Nominees

Office holders, as

Overdrawn loan accounts

PAYE

Bonuses

Company's failure to deduct from remuneration, recovery from director

Generally

Payments on account

Payments on account of tax other than by director

Personal bill payments

Personal liability

Civil fraud penalty

Criminal fraud penalty

HMRC civil evasion penalty

Phoenix directors, payment of Class 1 contributions

Priority share allocations

Professional partnerships, fees received

Profit sharing schemes

Receipt of money earnings

Report

Duty to prepare

Small company exemption

Residence

Shadow director

Share schemes

Strategic report

Approval

Contents of

Signature

Small company exemption

Tax paid by employer

Tax paid by employers

Termination payments

Third party costs order

Transfer of capital asset to

Travel expenses

Travelling expenses

Voted earnings