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
Case Law – Barclays Bank, Ltd. v. Naylor (H.M. Inspector of Taxes)

Formula for calculation

Commentary – Tax Reporter ¶419-800
HMRC Guidance – EIM20110

Two or more employments

Commentary – Tax Reporter ¶419-850