Deductions working sheets

Commentary – Tax Reporter ¶1040-600
HMRC Guidance – PAYE20090 ; PAYE20100

EEA rules

Aircrew

Commentary – Tax Reporter ¶1036-325

Areas of difficulty

Commentary – Tax Reporter ¶1036-400

Change of assignment

Commentary – Tax Reporter ¶1036-375
HMRC Guidance – NIM33120

Co-ordination not harmonisation

Commentary – Tax Reporter ¶1036-260

Competent state, identification

Commentary – Tax Reporter ¶1036-300

Dual-state employment rule

Commentary – Tax Reporter ¶1036-325

E-forms

Commentary – Tax Reporter ¶1036-425

E101 certificate

Commentary – Tax Reporter ¶1036-325 ; Tax Reporter ¶1036-375 ; Tax Reporter ¶1036-425
HMRC Guidance – NIM33120

EC Treaty

Commentary – Tax Reporter ¶1036-225

Electronic documents

Commentary – Tax Reporter ¶1036-325 ; Tax Reporter ¶1036-425

Electronic exchange of information

Commentary – Tax Reporter ¶1036-225

Evidence

Commentary – Tax Reporter ¶1036-325

Exceptions to rules

Commentary – Tax Reporter ¶1036-325

Form A1

Commentary – Tax Reporter ¶1036-325 ; Tax Reporter ¶1036-375 ; Tax Reporter ¶1036-425
HMRC Guidance – NIM33120

Free movement of workers

Commentary – Tax Reporter ¶1036-225

Generally

Commentary – Tax Reporter ¶1036-225

Health care

Commentary – Tax Reporter ¶1036-260

Liability rule

Commentary – Tax Reporter ¶1036-275

List of member states

Commentary – Tax Reporter ¶1036-225

List of new accession states

Commentary – Tax Reporter ¶1036-225

Nationality

Commentary – Tax Reporter ¶1036-225

Payment of salary and allowances

Commentary – Tax Reporter ¶1036-350

Payroll operation

Commentary – Tax Reporter ¶1036-350

Periods of insurance

Commentary – Tax Reporter ¶1036-250

Planning points

Commentary – Tax Reporter ¶1036-400

Post-1 March 2010 changes

Commentary – Tax Reporter ¶1036-325

Posted worker regimes

Commentary – Tax Reporter ¶1036-325

Rates of contribution

Commentary – Tax Reporter ¶1036-250

Recovery claims

Commentary – Tax Reporter ¶1036-325

Refugees

Commentary – Tax Reporter ¶1036-325

Retirement

Commentary – Tax Reporter ¶1036-260

Self-employment

Commentary – Tax Reporter ¶1036-325

Short-term cross-border employment

Commentary – Tax Reporter ¶1036-325

Stateless persons

Commentary – Tax Reporter ¶1036-325

Temporary postings, outside the EEA

Commentary – Tax Reporter ¶1036-325

Temporary postings, up to/beyond 12 months

Commentary – Tax Reporter ¶1036-325

Third country nationals

Commentary – Tax Reporter ¶1036-225

UK formalities

Commentary – Tax Reporter ¶1036-325

Work in more than one state

Commentary – Tax Reporter ¶1036-325

Generally

Commentary – Tax Reporter ¶1035-100

Refunds of overpaid tax

Case Law – Biehl v. Administration des Contributions du Grand-Duché de Luxembourg (Case 175/88). [1991] BTC 400

Returns

Commentary – Tax Reporter ¶1040-600
HMRC Guidance – PAYE20090 ; PAYE20100

UK domestic rules

Coming to the UK

Commentary – Tax Reporter ¶1035-925 ; Tax Reporter ¶1035-950
HMRC Guidance – NIM33520 ; PAYE82003 ; PAYE82004

Generally

Commentary – Tax Reporter ¶1035-900

Leaving the UK

Commentary – Tax Reporter ¶1035-975
HMRC Guidance – PAYE82003

UK liability rules

Class 1 contributions

Commentary – Tax Reporter ¶1035-600

Class 1A contributions

Commentary – Tax Reporter ¶1035-600

Class 1B contributions

Commentary – Tax Reporter ¶1035-600

Class 2 contributions

Commentary – Tax Reporter ¶1035-600

Class 3 contributions

Commentary – Tax Reporter ¶1035-600

Class 4 contributions

Commentary – Tax Reporter ¶1035-600

Conditions for

Commentary – Tax Reporter ¶1035-600

Domicile, concept

Commentary – Tax Reporter ¶1035-750
Case Law – Commissioners of Inland Revenue v. Bullock ; Gaines-Cooper v. R & C Commrs

Employed earner condition

Commentary – Tax Reporter ¶1035-600

Fixed address, identification

Commentary – Tax Reporter ¶1035-850

Generally

Commentary – Tax Reporter ¶1035-550 ; Tax Reporter ¶1035-650

Habitual residence, concept

Commentary – Tax Reporter ¶1035-800

Measuring overseas earnings

Commentary – Tax Reporter ¶1035-575
HMRC Guidance – NIM06875
Case Law – Perro v Mansworth (HMIT)

Nationality, concept

Commentary – Tax Reporter ¶1035-825

Ordinary residence, concept

Commentary – Tax Reporter ¶1035-725

Place of business, concept

Commentary – Tax Reporter ¶1035-850

Presence in the UK, concept

Commentary – Tax Reporter ¶1035-680

Residence, concept

Commentary – Tax Reporter ¶1035-700
Case Law – LEVENE v. THE COMMISSIONERS OF INLAND REVENUE. ; LLOYD v. SULLEY (Surveyor of Taxes). ; LYSAGHT v. THE COMMISSIONERS OF INLAND REVENUE. ; Lord Inchiquin v. Commissioners of Inland Revenue ; THE COMMISSIONERS OF INLAND REVENUE v. COMBE ; THE COMMISSIONERS OF INLAND REVENUE v. ZORAB. ; TURNBULL v. FOSTER (Surveyor of Taxes).

Self-employed earner condition

Commentary – Tax Reporter ¶1035-600

UK, concept

Commentary – Tax Reporter ¶1035-660