– see also Employee; Earnings

Absence from UK

Academics and teachers


– see Accommodation

Accommodation provided

– see Accommodation

Agency workers




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

Apprenticeship levy

Amount of charge

Monthly cumulative levy allowance

Beneficial loans

Foreign currency loans

Official rate of interest



Benefits in kind

Borne by a permanent establishment

Bus services

Calculation of tax credits

Car, meaning

Careless inaccuracy penalty


– 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


Nature of

Net taxable earnings

Person liable for tax

Personal representatives

Chargeable overseas income

Associated employments, meaning


Dual contract arrangements

Limit of, associated employments

Remittance basis

Child care


Workplace nurseries

Company cars and vans

– see Cars and vans

Company directors

Computer equipment

Connected persons

Consular officials

Continental Shelf

Contractors supply of employed or self-employed workers

Contractual entitlement

Control, meaning

Coronavirus support schemes


– see Credit-tokens

Crown employment

Cycles transferred to employees, valuation table

Deduction at source


– see also Deductions

Accommodation expenses

– see Accommodation

Agency fees paid by entertainers

Business entertainment and gifts, disallowance


– 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


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


Travel and subsistence expenses



Dependent personal services


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

Directors' fees

Disability payments

Disguised remuneration

Dual contract arrangements


– see Earnings

Earnings, meaning

Economic employer

Educational institutions

Employed/self-employed, distinction

Employee share schemes

Employment income, meaning

Employment, meaning

Employment-related securities


– see Entertainers

Estates in administration

Exempt income



– see Accommodation

Annual parties and functions

Armed forces

– see Armed forces


Computer equipment

Consuls and consular employees

Contributions by employers to registered pension schemes


– 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


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


Sporting or recreational facilities

Subsidised meals

Suggestion awards

Termination of employment

Third party entertainment


Transfer of assets, paid or reimbursed expenses

Visiting forces and staff of designated allied headquarters


– see Vouchers

Workplace nurseries

Works transport services


– see Expenses

Expenses, sums in respect of

Foreign income

Former employees

Former employees' deductions, cap on

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



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



– 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


– see also Intermediaries


Intermediaries providing


Liability to tax


Loss relief, cap on

Lower-paid employment

Lump sum payments

Managed service companies







Medical treatment

Migrant or seasonal workers

Mobile phones

Money's worth, meaning

More than one employment

National minimum wage

Accommodation offset

Post-1 October 2010

Pre-1 October 2010

Negative earnings

Non-approved pensions schemes, payments by employer

Non-cash vouchers


Deferred earnings

Employee shares

Incidental duties

Record keeping

Termination/redundancy payments

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

Offshore exploration and exploitation activities

Oil companies


North Sea divers


Territorial extension

Orders and regulations made by Treasury or HMRC

Paid by, or on behalf of a resident


– see PAYE

Payment under compromise agreement on termination of employment

Pension income


Performance of duties

Personal service companies


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

Relocation allowance

Remittance basis

Remuneration not subject to PAYE regime, territorial limitations


Restrictions on valuation

Restrictive undertakings, payments for


Valuable consideration given for

Salary sacrifice arrangements


– see Scholarships

Scholarships and sandwich courses



Secondment arrangements

Securities and shares, income from

Self-employment, distinction between employment and

Share option schemes

Shares and share incentives

Short-stay employees

Sickness payments

Specific employment income

Specific employment income, meaning

Sporting testimonials

Student loan deductions

Tax credits

Taxable benefits

Taxable earnings


Remittance basis

Transitional provisions

UK resident employees

Taxable earnings, UK resident employees



Dual contracts

Duties performed partly within and partly outside the UK

For a particular year

For year in which employment not held


Incidental duties

Money earnings, receipt of

Non-money earnings, receipt of

Overseas employment

Period of absence from the UK


Taxable specific income


Termination payments

– see also Termination payments


Termination payments and benefits

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


Exercise price of share options


Income arising from earmarked sum or asset, exclusions

Interactions, power to make regulations


Location of employment duties

Making asset available

Overlap with certain earnings

Overlap with earlier relevant step


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

Tools and special clothing, flat-rate expenses

Trading income, receipts falling within both

Travel and subsistence expenses

Incidental overnight expenses and benefits

Lorry drivers

Overseas rates

Subsistence scale rates

Trivial benefits

Trusts providing

UK tax returns

Unilateral relief

Valuation of employment related shares

Value added tax


– see Vans


Workers supplied by agencies