Directors
Abroad, from
Accommodation
Accommodation provided by employer
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
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
Fees received by partnerships and companies
Fees received by partnerships and other companies
Full-time working director, meaning
Generally
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
Loans
Meaning
Migrating companies
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 considerations
Tax paid by employer
Termination payments
Third party costs order
Transfer of capital asset to
Travel expenses
Travelling expenses
Voted earnings