Amounts charged by

Arrangements taking form of contract

Bank payroll tax

Banks and financial institutions

Exemption

Monetary financial services

Non-monetary financial services

Childcare

Cleaners

Commodities

– see 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

Supply of 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