Earnings
Accommodation for employees
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
Compensation payments
Deemed
Expenses
HMRC guidance
Meaning
Mileage allowances
No making good provision for liability
Pay in lieu of notice
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
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
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
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
Work-related training