– see also Secondary contributors

Acquisition of property in case of relocation

Legislation/Regulatory – FA2003 Sch. 6A, para. 5
HMRC Guidance – SDLTM34250

Benefits for employees

– see Employee benefits

Certificates of tax deductions, sufficient evidence

Case Law – Inland Revenue Commissioners v. Wray. [1987] BTC 63

Class 1 contributions

– see Class 1 contributions

Contracting-out certificates

Elections

Legislation/Regulatory – PSA93 s. 11

Generally

Legislation/Regulatory – PSA93 s. 7(2)

Contractual maternity pay

Legislation/Regulatory – SI 1990/536

Expenses

– see Expenses

Foreign

Generally

Legislation/Regulatory – SI 1978/1689 Sch. 3, para. 9

Meaning

Legislation/Regulatory – SI 1978/1689 reg. 1(2)

Host, meaning

Legislation/Regulatory – SI 1978/1689 reg. 1(2)

Jobseeker's allowance, reimbursement of contributions

Legislation/Regulatory – SI 1996/195

Meaning

Legislation/Regulatory – PSA93 s. 181(1)

National Insurance contributions

– see National Insurance contributions (NICs)

National Insurance Fund, contributions to

Commentary – Tax Reporter ¶1000-400

National Insurance numbers, duties regarding

Commentary – Tax Reporter ¶1000-200
HMRC Guidance – NIM39110

Obligations

Commentary – Tax Reporter ¶400-060
Case Law – Demibourne Ltd v R & C Commrs

PAYE

– see PAYE

Payment of tax credits

Liability of officers for sums paid to employers

Legislation/Regulatory – TCA2002 s. 26

Working tax credit

Legislation/Regulatory – TCA2002 s. 25

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

Legislation/Regulatory – SI 2001/1004 Sch. 3, Pt. VII, para. 12

Payroll deduction schemes

– see Payroll deduction scheme

Pension contributions

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

Pension schemes

– see Pension schemes

Retirement benefit schemes

– see Retirement benefit schemes

Returns

– see Returns

Share schemes

– see Employee share schemes

Statutory maternity pay

– see Statutory maternity pay (SMP)

Statutory sick pay

– see Statutory sick pay (SSP)

Training courses

– see Training or retraining; Vocational training relief

Training courses for employees

– see Education and training

Transfers at undervalue to employees or directors

Commentary – Tax Reporter ¶519-200

Transfers at undervalue to employees/directors, chargeable gains

Legislation/Regulatory – IRInt. 91