Intermediaries
Amounts charged by
Arrangements taking form of contract
Bank payroll tax
Banks and financial institutions
Monetary financial services
Childcare
Cleaners
Commodities
Composite service companies
Connected persons
Control and mutuality of obligation
Credit, entitlement to
De-registration, notification of liability
Death or bankruptcy etc.
Deemed employment payments
Earnings of workers supplied by
Associate, meaning
Benefit, meaning
Earnings, payment of
Expenses
Generally
Intermediary, meaning
Mileage allowances
Multiple intermediaries
Provision of services through a intermediary
Public authority, meaning
Transitional provisions, year 2003–04
Worker's attributable earnings, calculation
Worker's attributable earnings, deemed payment
Employment income
Associate, meaning
Calculation of deemed employment payments
Deduction for deemed employment payments
Deemed employment payments
Distributions
Engagements applicable
Liability where intermediary a company
Liability where intermediary a partnership
Liability where intermediary an individual
Multiple intermediaries
PAYE
Employment income provided through
Entertainers
Exemption
Financial investments
Financial services
Insurance services
Fees treated as premiums under higher rate contracts
Finance and financial services
Card-handling services
Debt collection
Introduction of credit card
Non-bank endorser of affinity or co-branded credit cards
Financial investments
Exemption
Outside scope/exemption with right of recovery/zero-rating
Gilt-edged securities, gross payments of interest
Groups of companies
Insurance
Insurance and insurance services
Agreement with Norwich Union
Online referral/introductory service
Reviewing of pension policies
IR35 legislation
Applicability of
Arrangements taking form of contract
Direct engagement
Employed earner's employment/hypothetical contract
Incompatibility with Human Rights Convention
Judicial review
Part and parcel test
Subcontractor or employee
Witness summons, commercial risk of
Lecturers, teachers, instructors etc.
Managed service companies
Manufactured dividends and interest, overseas securities
Non-UK resident bank, permanent establishment borrowing funds
PAYE
Payments to
Personal services through
Domestic workers
Income tax
IR35 rules
National Insurance contributions
Place of supply of services
Place of supply of services to non-business customers
Registration
Generally
Notification of liability
Services provided through
Tax avoidance
Taxable intermediary's fees, meaning
Taxable intermediary, meaning
Transfers of stock on sale to
Alternative Investment Market
EEA exchange members
Exceptions
Rate of duty
Recognised foreign exchange members
Travel and subsistence allowances