Acquisition of property in case of relocation

Benefits for employees

Certificates of tax deductions, sufficient evidence

Class 1 contributions

Contracting-out certificates

Elections

Generally

Contractual maternity pay

Expenses

– see Expenses

Foreign

Generally

Meaning

Host, meaning

Jobseeker's allowance, reimbursement of contributions

Meaning

National Insurance contributions

National Insurance Fund, contributions to

National Insurance numbers, duties regarding

Obligations

PAYE

– see PAYE

Payment of tax credits

Liability of officers for sums paid to employers

Working tax credit

Payments made to earners in full-time attendance at universities, etc.

Payroll deduction schemes

Pension contributions

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

Pension schemes

Retirement benefit schemes

Returns

– see Returns

Share schemes

Statutory maternity pay

Statutory sick pay

Training courses

Training courses for employees

Transfers at undervalue to employees or directors

Transfers at undervalue to employees/directors, chargeable gains