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

Investigations, compliance with

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