Deductions working sheets

EEA rules

Aircrew

Areas of difficulty

Change of assignment

Co-ordination not harmonisation

Competent state, identification

Dual-state employment rule

E-forms

E101 certificate

EC Treaty

Electronic documents

Electronic exchange of information

Evidence

Exceptions to rules

Form A1

Free movement of workers

Generally

Health care

Liability rule

List of member states

List of new accession states

Nationality

Payment of salary and allowances

Payroll operation

Periods of insurance

Planning points

Post-1 March 2010 changes

Posted worker regimes

Rates of contribution

Recovery claims

Refugees

Retirement

Self-employment

Short-term cross-border employment

Stateless persons

Temporary postings, outside the EEA

Temporary postings, up to/beyond 12 months

Third country nationals

UK formalities

Work in more than one state

Generally

Refunds of overpaid tax

Returns

UK domestic rules

Coming to the UK

Generally

Leaving the UK

UK liability rules

Class 1 contributions

Class 1A contributions

Class 1B contributions

Class 2 contributions

Class 3 contributions

Class 4 contributions

Conditions for

Domicile, concept

Employed earner condition

Fixed address, identification

Generally

Habitual residence, concept

Measuring overseas earnings

Nationality, concept

Ordinary residence, concept

Place of business, concept

Presence in the UK, concept

Residence, concept

Self-employed earner condition

UK, concept