Lower-paid employment
Benefits
– see Employee benefits
Wages under £8,500 a year
Authorised deductions
Commentary –
Tax Reporter ¶419-750
Calculation of threshold
Commentary –
Tax Reporter ¶419-650
Car expenses
Commentary –
Tax Reporter ¶419-700
Case Law –
Allcock v King (HMIT)
Directors
Commentary –
Tax Reporter ¶419-900
Establishing earnings
Commentary –
Tax Reporter ¶419-600
Exclusion from benefits code
Commentary –
Tax Reporter ¶419-500
Formula for calculation
Commentary –
Tax Reporter ¶419-800
HMRC Guidance –
EIM20110
Two or more employments
Commentary –
Tax Reporter ¶419-850