– see also Earnings

Absence from UK

Academics

Accommodation

– see Accommodation

Accommodation provided

– see Accommodation

Agency workers

Generally

Aircraft

Aircrew

Amount charged to tax

Appeal against HMRC's amendment to appellant's self-assessment allowed in principle

Appeal against HMRC's refusal to issue NT (nil-tax) PAYE code

Appeals proceedings

– see Appeals

Appeals, domicile or ordinary residence

Apportionemnt of earnings, basis of

Benefits

Benefits in kind

Calculation of tax credits

Car, meaning

Careless inaccuracy penalty

Cars

– see Cars and vans

Cash vouchers

– see Cash vouchers

Charge on

Charge to tax

Amount of employment income

Amounts charged for each stream

Calculation of net taxable earnings

Calculation of net taxable specific income

Generally

Nature of

Net taxable earnings

Person liable for tax

Personal representatives

Schedule E

Chargeable overseas income

Associated employments, meaning

Calculation

Dual contract arrangements

Limit of, associated employments

Remittance basis

Company directors

Connected persons

Consular officials

Continental shelf

Contractors supply of employed or self-employed workers

Contractual entitlement

Control, meaning

Credit-tokens

– see Credit-tokens

Crown employment

Deduction at source

Deductions

– see also Deductions

Accommodation expenses

– see Accommodation

Agency fees paid by entertainers

Business entertainment and gifts, disallowance

Credit-tokens

– see Credit-tokens

Deductibility provisions

Double deductions, prevention of

Earnings charged on receipt/remittance

Earnings unremitted or untaxed

Effect of reimbursement

Expenses paid by or on behalf of employee

Fees and subscriptions

Fixed sum deductions

Former employees

General rule for

Generally

Income from which deductions may be mad

Liabilities and indemnity insurance

Ministers of religion

Non-cash vouchers

Non-domiciled employees with foreign employers

Not to exceed earnings

Order of making

Repairing and maintaining work equipment

Seafarers

Travel and subsistence expenses

Vouchers

Deemed employment income

Deemed to be trade

Diplomats

Director's tax, payments on account other than by director

Directors

Disability payments

Disguised remuneration

Dual contract arrangements

Earnings

– see Earnings

Earnings, meaning

Educational establishments

Employed/self-employed, distinction

Employee share schemes

Employment income, meaning

Employment, meaning

Employment-related securities

Entertainers

– see Entertainers

Estates in administration

Exempt income

Exemptions

Accommodation

– see Accommodation

Annual parties and functions

Armed forces

– see Armed forces

Childcare

Computer equipment

Consuls and consular employees

Contributions by employers to registered pension schemes

Credit-tokens

– see Credit-tokens

Crown employees' foreign service allowances

Cycles and cyclist's safety equipment

Death benefits

Detached national experts

Disabled employees, transport between home and work

Earnings-only exemption, meaning

Effect of exemptions on liability to income tax

Employment income exemption, meaning

Eye tests and special corrective appliances

Free or subsidised meals

Generally

Gifts from third parties

Health and employment insurance payments

Health screening or medical check-ups

Heavy goods vehicles, modest private use

Incidental overnight expenses and benefits

Individual learning accounts

Long service awards

Meals, free or subsidised

Medical treatment overseas

Members of parliament

Mileage allowance payments

Miners, coal and allowances in lieu of coal

Ministers of religion, accommodation expenses

Mobile telephones

Monitoring schemes relating to vulnerable persons

Non-cash vouchers

Official agents

Offshore oil and gas workers, mainland transfers

Parking provision and expenses

Passenger payments

Public bus services

Public transport strikes, travel and subsistence payments

Redundancy payments

Removal expenses and benefits

Scope

Sporting or recreational facilities

Subsidised meals

Suggestion awards

Termination of employment

Third party entertainment

Training

Transfer of assets, paid or reimbursed expenses

Visiting forces and staff of designated allied headquarters

Vouchers

– see Vouchers

Workplace nurseries

Works transport services

Expenses

– see Expenses

Expenses, sums in respect of

Foreign income

Former employees

General earnings

Absence due to disability or sickness

Chargeable overseas earnings

Delayed remittances

Director's tax, payments on account other than by director

Disability payments

Earnings for a tax year, meaning

For a tax year

Foreign earnings, employee resident but not ordinarily resident

Generally

Meaning

Notional payments, payments by employer on account of tax

Overseas Crown employment

Receipt of money earnings

Receipt of non-money earnings

Remittance to UK

Restrictive undertakings, payments for

Sickness payments

UK-based earnings employee not resident in UK

UK-linked debts

Year in which employment not held

Year when employee resident/ordinarily resident and domiciled in UK

Generally

Gifts

– see Gifts

Giving up long dated options

Government services

Health and employment insurance

Hong Kong taxing rights over appellant's remuneration, effect on application of UK/Hong Kong Double Taxation Agreement

Incidental duties

Intermediaries

– see also Intermediaries

Generally

Intermediaries providing

Legislation

Liability to tax

Loans

Lower-paid employment

Lump sum payments

Managed service companies

Dividend

Generally

Meaning

Migrant or seasonal workers

Money's worth, meaning

More than one employment

Negative earnings

Non-approved pensions schemes, payments by employer

Non-cash vouchers

Non-residents

Deferred earnings

Employee shares

Incidental duties

Record keeping

UK work days

Notional payments, payments by employer on account of tax

Office holder, meaning

Office, meaning

Officers and office-holders

Offices and office-holders, application to

Oil companies

Generally

North Sea divers

PAYE

Territorial extension

Orders and regulations made by Treasury or HMRC

Outline

PAYE

– see PAYE

Payment under compromise agreement on termination of employment

Payroll giving scheme

Pension income

Pensions

Performance of duties

Personal service companies

Generally

Pilot resident in UK working for Hong Kong airline, subject to tax in Hong Kong

Place of performance

Place of performance of duties from employment

Continental shelf

Duties in UK incidental to duties outside UK

Period of absence

Vessels or aircraft

Presence test

Profit sharing schemes

Profit-related pay

Provided through third parties

Reduction in wages in return for benefits

Redundancy payments

Remittance basis

Remuneration not subject to PAYE regime, territorial limitations

Residence

Restrictions on valuation

Restrictive undertakings, payments for

Generally

Valuable consideration given for

Salary sacrifice arrangements

Schedule E

Scholarships

– see Scholarships

Seafarers

Generally

Securities and shares, income from

Self-employment, distinction between employment and

Share option schemes

Share schemes

– see Share schemes

Short-stay employees

Sickness payments

Specific employment income

Specific employment income, meaning

Statutory adoption pay

Statutory maternity pay

Statutory paternity pay

Statutory sick pay

Tax credits

Taxable benefits

Taxable earnings

Meaning

Remittance basis

Transitional provisions

UK resident employees

Taxable earnings, UK resident employees

Aircrew

Directors

Dual contracts

Duties performed partly within and partly outside the UK

For a particular year

For year in which employment not held

Generally

Incidental duties

Money earnings, receipt of

Non-money earnings, receipt of

Overseas employment

Period of absence from the UK

Seamen

Taxable specific income

Teachers

Termination payments

– see also Termination payments

Generally

Third party payments of money/transfer of assets

Acquisitions out of earmarked sums or assets, exclusions

Benefits code

Chargeable gains, unremitted income

Commencement and transitional provisions

Commercial transactions, exclusions

Consideration given for relevant step

Convertible employment-related securities

Death, relevant step taken after

Deferred remuneration, exclusions

Earmarking etc. of sum of money or asset

Employee benefit contributions

Employee benefit packages, exclusions

Employee car ownership schemes, exclusions

Employee pension contributions, exclusions

Employee share schemes, exclusions

Employer-financed retirement benefits schemes

Employment income exemptions, exclusions

Employment-related securities acquisition for less than market value

Employment-related securities options, deductible amounts

Employment-related securities with artificially depressed market value

Exclusions

Exercise price of share options

Generally

Income arising from earmarked sum or asset, exclusions

Interactions, power to make regulations

Interpretation

Location of employment duties

Making asset available

Overlap with certain earnings

Overlap with earlier relevant step

PAYE

Payment of employment income

Payment of sum/transfer of asset etc.

Pension income source

Pension income, exclusions

Pension schemes, exclusions

Person liable for tax

Power to exclude other relevant steps

Purchase of annuities out of pension scheme rights, exclusions

Relevant steps

Relief where earmarking not followed by further relevant step

Remittance basis

Removal benefits and expenses

Research institution spin-out companies

Residence issues

Restricted employment-related securities

Retirement benefit lump sums, exclusions

Retirement benefits, undertakings given to employers

Subsequent income tax liability

Transfers between certain foreign pension schemes

Value of relevant step

Timing of income

Trading income, receipts falling within both

Trusts providing

UK tax returns

Unilateral relief

Valuation of employment related shares

Value added tax

Vans

– see Vans

Vouchers

Workers supplied by agencies