Anti-avoidance provisions

Appeals

Associate, meaning

Categorisation of earners

Composite service companies

Construction industry

Control, meaning

Debt transfers

Appeals

Application of Taxes Management Act 1970

Generally

Mechanics of

Notice, contents and service of

Payment of specified amount

Persons to whom debts may be transferred

Power to transfer liability

Relevant PAYE debts

Repayment of surplus amounts

Withdrawal of transfer notice

Deemed earnings

Deemed employment payment

Calculation of

Generally

Double charges, avoidance

Employment agencies

Family or household, meaning

Generally

HMRC guidance notes

Involvement of MSC provider

Legislation

Meaning

Nature of business

Partnerships

Payment of Class 1 contributions

Payment or benefit, meaning

Payments to individuals

Recruitment industry

Relief

Returns

Summary of rules

Tax saving