Accommodation for employees

– see Accommodation

Adoption pay

Agreements giving rise to

Airline pilots

Apportionment of payments made for more than one earner

Assessment

Attribution

Duties performed in the UK

Duties performed outside UK, apportionment

Performance of UK duties and part not

Awards

Bank charges paid by employer

Basis of assessment

Benefits

Car benefit charge

Causation test

Charge to tax

Class 1 contributions

Benefits-in-kind

Compensation payments

Deemed

Expenses

HMRC guidance

Meaning

Mileage allowances

No making good provision for liability

Pay in lieu of notice

Payments-in-kind

Redundancy

Settling employees' personal bills

Sourcing the payment

Termination payments

Thresholds and limits

Class 1A contributions

Exclusions

Payments in kind

Class 2 contributions, small earnings exception

Clergymen, gifts and grants to

Compensation payments

Compensation payments for loss of commission

Contractual entitlement

Contractual terms

Deemed, employment protection

Definition for automatic enrolment

Deprivation of statutory rights, payments for

Derived from office or employment

Disability payments

Discharging an employee's obligations

Disguised remuneration

Dividends from employee benefit funds received by employees

Employee benefit trusts

Employee benefit trusts, payments from

Employment protection entitlement

Examination prizes

Exceptions

Exemptions and concessions

Expenses

– see Expenses

Foreign

Foreign income

Garage allowance

Generally

Gifts

Golden handshakes

Golden hello's

Homeworkers

Incentives

Incidental overnight expenses

Inducement payments

Employment with third party

Generally

Jury service

Limits and thresholds

Long service awards

Loss incurred by employee

Lump sum payments

Lump sums

Maternity pay

Meaning

Medical treatment and insurance

Money's worth, meaning

Motive of parties to agreement

National Insurance contributions

Non-cash benefits

Not arising from employment

Paternity pay

PAYE

– see PAYE

Payments in lieu of notice

Payments in lieu of notice (PILONS)

Payments treated as

Pecuniary liability

Petrol purchased by credit card

Prizes

Question of fact

Receipts basis of assessment

– see Assessments

Receipts from third parties

Disguised remuneration provisions

Generally

Received after year for which assessable

Records of

Reduction in return for benefits

Redundancy payments

Reimbursements of bank charges

Relocation expenses

Relocation expenses and benefits

Restrictive covenants

Retirement or removal from office or employment

Revaluation of flat-rate accrual amount

Reward for passing exams

Reward for services

Salary in lieu of notice

Schedule E

Agency workers

Compensation for loss of option

Contract of employment, non-UK domicile

Ex gratia payment for loss of rights under share option scheme

Excessive assessment

Meaning of emoluments from employment, dividends

Promotional and consultancy agreements, payments under

Severance payment

Schoolteachers seconded to European School, Culham, liability to domestic tax

Self-assessment

Sick pay and benefits

Sickness payments

Specific assets not excluded

Statutory sick pay

Sums deemed to be

Sums paid on variation of terms of employment

Taxable earnings

Taxed award schemes

Termination payments

Testimonial matches

Tips

Trade profits, calculation

Travel expenses

Troncs

TUPE transfer for loss of pension scheme benefits, payments made on

Unfair dismissal claim, payment made under consent order settling

Unpaid remuneration

Companies with investment business

Deductions

Employee benefit contributions

Non-trades and non-property businesses

Voluntary payments

Voluntary pensions

Vouchers

– see Vouchers

Work-related training