Debts of

Appeals

Collection and recovery

Contents of transfer notice

Definitions

Payment of specified amount

Relevant contributions

Repayment of surpus amounts

Time limits for issue of transfer notices

Transfer of debt

Withdrawal of transfer notices

Deemed employment income

Earnings, payments and benefits of workers treated as

Employment income

Associate, meaning

Benefit payments

Calculation of deemed employment payment

Deductions for deemed payments

Deemed payment

Dividends

Generally

Interpretation

Meaning

PAYE

Workers treated as receiving earnings

Generally

Holiday for new businesses, disapplication

Meaning

PAYE debts

Appeals

Contents of transfer notice

Definitions

Generally

Payment of specified amount

Recovery

Relevant PAYE debts

Repayment of surplus amounts

Time-limits for issue of transfer notices

Transfer of debts

Withdrawal of transfer notices