– see also Internet

Appeals

Approved method

Certificates, deduction of tax and tax credits

Claims

Delivery of information

Delivered on another's behalf

Effect of delivery

Intermediaries, use of

Proof of content

Proof of delivery

Proof of sender or recipient

Restriction on use

Use of unauthorised means

Delivery on another's behalf

Delivery on behalf of another

Distributions and dividends, information required

Documents

Effect of delivering information

Effect of delivery by means of

Electronic communications system

Generally

Specified communication

Employee share schemes

Employers

Generally

Not regarded as

Exchange of information

Facilitating, power to make regulations

Generally

Incentive payments

Conditions of entitlement

Directions, power to authorise by

Discount, meaning

Electronic communications, meaning

Generally

Kinds of incentive

Penalties

Tax authorities, meaning

Withdrawal of entitlement

Incentives

Conditions of entitlement

Form of

Generally

Power to authorise provision by direction

Power to provide for penalties

Withdrawal

Information

Sent on behalf of a person

Information, payments and returns etc.

Interest payments, information required

Intermediaries

Intermediaries, use of

Large or medium-sized employers

Mandatory use of

Penalties and appeals

Specified employers

Specified information

Specified payments

Standards of accuracy and completeness

Mandatory e-filing

Mandatory electronic payment

Mandatory payments

Manufactured dividends

Manufactured overseas dividends

Nomination scheme for disposals and appropriations

Official computer system, meaning

PAYE

– see PAYE

Penalties and appeals

Power to provide for use of

Proof

Content

Delivery of information and payments

Sender or recipient

Proof of content

Proof of delivery

Proof of identity

Proof of payment

Proof of sender or recipient

Restriction on use

Restrictions on use

Returns pre-RTI

Scotland, ARTL system

Specified information

Specified payments

Standards of accuracy and completeness

Student loans, electronic delivery of notices

Tax credits

Unauthorised means, use of

Unauthorised method, use of

Use of

Use of unauthorised means