Charge to tax

Legislation/Regulatory – ITEPA2003 s. 660

Child maintenance bonus

Legislation/Regulatory – ITEPA2003 s. 670

Child premia, ceasing to be entitled to

Legislation/Regulatory – SI 2010/644

Contribution-based

Legislation/Regulatory – SSAA92 s. 191

Contributions-based

Commentary – Tax Reporter ¶1030-200 ; Tax Reporter ¶1030-500

Department of Employment's functions

Legislation/Regulatory – SSAA92 Sch. 4, para. 2

Earnings factors

Legislation/Regulatory – SSCBA92 s. 22(2)(a), (5)

Generally

Commentary – Tax Reporter ¶1030-200 ; Tax Reporter ¶1030-510 ; Quick Overview ¶12200 ; Tax Reporter ¶497-200 ; Tax Reporter ¶497-210

Income-based

Legislation/Regulatory – SSAA92 s. 191

Meaning

Legislation/Regulatory – SSCBA92 s. 122(1)

PAYE

Adjustment

Legislation/Regulatory – SI 2003/2682 reg. 172

Application of regulations

Legislation/Regulatory – SI 2003/2682 reg. 150

Calculation of tax

Legislation/Regulatory – SI 2003/2682 reg. 161

Cessation of award

Legislation/Regulatory – SI 2003/2682 reg. 159, 169

Code to be used for calculations

Legislation/Regulatory – SI 2003/2682 reg. 155

Death of claimant

Legislation/Regulatory – SI 2003/2682 reg. 163

Deductions working sheet

Legislation/Regulatory – SI 2003/2682 reg. 152-154

Direct payment to claimant

Legislation/Regulatory – SI 2003/2682 reg. 166

Employer paying

Legislation/Regulatory – SI 2003/2682 reg. 167, 168

End of year obligations

Legislation/Regulatory – SI 2003/2682 reg. 157

Information to be supplied when award ceases

Legislation/Regulatory – SI 2003/2682 reg. 171

Meanings

Legislation/Regulatory – SI 2003/2682 reg. 148

No tax calculation required

Legislation/Regulatory – SI 2003/2682 reg. 162

Notification of adjustment

Legislation/Regulatory – SI 2003/2682 reg. 160

Obtaining claimant's P45

Legislation/Regulatory – SI 2003/2682 reg. 151

Record of amounts

Legislation/Regulatory – SI 2003/2682 reg. 156

Repayments

Legislation/Regulatory – ITEPA2003 s. 708

Payments in respect of

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

Personal injury trusts (means testing)

Commentary – Woolley on Financial Planning with Trusts 36.2.1

Reimbursement of employer's contributions

Legislation/Regulatory – SI 1996/195

Taxable maximum

Amounts in excess of

Legislation/Regulatory – ITEPA2003 s. 671

Contribution-based jobseeker's allowance

Legislation/Regulatory – ITEPA2003 s. 674

Definitions

Legislation/Regulatory – ITEPA2003 s. 675

Generally

Legislation/Regulatory – ITEPA2003 s. 672

Income-based jobseeker's allowance

Legislation/Regulatory – ITEPA2003 s. 673