– see also Social security

Agency workers

Akin to a tax

Appeals re IR35

Apprentices

Borne by employees

Charge (generally)

Class 1

Class 1A

Class 1B

Classes of

Company share option plans

Contracted out scheme rebates

Convertible securities

Directors

Dividends

EC regulations

EFRBS

Employee benefit trusts

Enterprise management incentives

EU employers

Exclusion of Northern Ireland

GAAR

Generally

Liechtenstein employers

Net relevant earnings

Non-commercial transactions

Norway employers

Personal tax accounts

Place of business

Primary and secondary contributions

Rates

Readily convertible assets

Reciprocal agreements

Record while abroad

Relevant steps (EBTs)

Relief for trading losses (Class 4)

Rental or trading income

Residence issues

Restricted securities

Returning to the UK

Sale of shares

Seafarers

Share incentive plans

Share options

Switzerland employers

Transferring liabilities

UK domestic rules

Umbrella companies

Voluntary contributions