Accommodation

– see Accommodation

Accommodation and meals

Consideration

Payments received for non-supplies

Private use of business services

Value of supply

Accommodation provided for

– see Accommodation

Actions, civil fraud

Agency workers

Assessments

– see Assessments

Beneficial loans

Benefit contributions

Benefits

– see also Employee benefits

Generally

Input tax

Benefits-in-kind

Canteen facilities, input tax

Capital allowances

Generally

Qualifying activities

Cars

– see Cars and vans

Charge to tax

Class 1 contributions

Clothing allowances

Company cars

Compromise agreements

Computers, input tax

Contract of service

Contractual entitlement

Cycles

Death, benefits paid on

Death, tax free payments

Definition

Directors

– see Directors

Disabled

Donations to charity, payroll deduction scheme

Earnings

Emoluments

Employer supplied meals, charge to VAT

Entertainment

Ex-gratia payments

Expenses

– see also Expenses

Generally

Local authorities and similar bodies

Reimbursed

Foreign income

Former employees

Garden leave

Gifts from third parties

Golden handshakes

Home workers

Home-to-work transport provided by employer

Incidental overnight expenses

Income from employment

Injury or disability payments

Late night transport provided by employers

Legal services received by

LIFFE locals

Loans

Long service awards

Loss of key personnel, default surcharge reasonable excuse

Losses

Lump sum payments

Inducement to change employment

Withdrawal of cars

Meal vouchers

Meals and accommodation, employer provided

Generally

Value of supply

Medical treatment overseas

Mileage allowances

Mobile phones, input tax

National Insurance contributions

National Insurance numbers, obligations regarding

Not registrable

Obligations discharged by employer

Office holder, meaning

Ordinary clothing, input tax

PAYE

– see PAYE

Payments in lieu of notice

Pecuniary liability

Pensions

– see Occupational pension schemes; Pensions post-6 April 2006; Retirement benefit schemes

Petrol

– see Road fuel

Priority share allocations

Private use of cars

Profit sharing schemes

Redundancy payments

Relocation

Relocation expenses

Remuneration payments delayed, intangible fixed assets

Replacement of business assets

Resident but not ordinarily resident in UK, liability to tax

Restrictive covenants

Returns

– see also Returns

Generally

Road fuel for private use

Salary sacrifice

Value of supply

Road fuel purchased for business use, reimbursement by employers, recovery of input tax

Round sum subsistence allowances, input tax

Salary sacrifice

Road fuel for private use

Scholarships awarded to children

Seconded to charities

Seconded to charities and educational establishments, deductions

Securities and shares

Self-employed and employed distinguished

Services: payments received for non-supplies

Share schemes

Shareholdings

Social security benefits

Special clothing and tools

Sports facilities, input tax

Staff discount, value of supply

Status as defined in contractual clause

Stolen goods/cash

Subsistence costs, input tax

Subsistence expenses

Suggestion schemes, awards under

Supply in course of business

Long service gifts

Secondment

Use of yacht

Taxable person

Taxable person, exclusion

Temporary workers

Termination payments

Tool allowances

Training costs

Training courses

Generally

Transfer of business as going concern, exclusion

Transfer of capital asset to

Travel expenses

Trusts

Unpaid remuneration

Wrongful dismissal