Accounting for on behalf of clients using own employer reference, other payer/other payee

Additional assessments

Additional pay, meaning

Additional rate code

Agencies and agency workers

Agency workers

Allocation of remuneration to discharge loan account

Allowable donations to charity, meaning

Allowable pension contributions, meaning

Amounts treated as earnings

Anti-avoidance provisions

Appeal to require security

Appeals

Application for reinstatement of appeal

Armed forces

Assessment and self-assessment

Assessments

Assets

Enhancing the value of

Meaning

Readily convertible

Audit, failure to comply with information notice

Basic PAYE tools

Basic rate, meaning

Beneficial ownership

Benefits in kind

Benefits payrolling

Benefits provided by employer

Annual returns (P11D and P9D)

Cars

In kind

Information to be provided for each employee

BillPay service

Bonuses

Awarded by way of interest in overseas trust

Director's

Generally

Business expenses excluded

Calculation of earnings without reference to previous pay and tax

Car benefits not taxed

Cars and fuel

Cars, quarterly returns (P46)

Cash vouchers

Casual employees

Casual workers

Certificate of sums due and unpaid

Certificates of unpaid tax

Cessation of employment

Death of employee

Death of pensioner

Form P45

Income paid after

PAYE income paid after

Payment in securities

Repayment

Retrospective earnings

Retrospective tax provision, information to employee

Charitable donations

Charitable giving

Cheque payments

Cheque vouchers

Class 1 collection

Class 1 contributions

Closure notices

Code

Amendment to reflect anticipated losses

Car benefit

Change to coding notice

Coding change

Electronic coding notifications

Tax code notice

Underpaid PAYE

Codes

Additional rate

Additional rate code

Amendment of

Appeals

Basic rate

Basic rate code

Blind person's allowance

Code, meaning

Continued application

D1

Determination by HMRC

Emergency

Emergency code

Employee's code, meaning

Employees

Flat rate

Generally

Higher rate

Higher rate code

K code, meaning

K codes

Meaning

Nil tax

Nil tax code

Not known

Notice of amended code to employer

Notice to employee

Notification

Objections to

OT code

Zero T

Coding out limits

Combined collection of contributions with tax

Commissions

Community group with no PAYE

Company share option plans

Company's failure to deduct tax from payments to appellant

Company's failure to pay, reg. 49 determination

Computer staff

Construction industry workers

Construction industry workers supplied by agencies

Convertible assets

Councillors

Councillors' allowances

Credit tokens

Credit-tokens

Cumulative basis

Deduction of tax

Employee not paid weekly or monthly

Extra pay day, meaning

Generally

Meaning

Payment period, meaning

Repayment of tax

Short payment period, meaning

Subsidiary PAYE income of employee paid weekly or at greater intervals

Cumulative principal

Exceptions

Generally

Death

Employee

Employer

Employer and successions

Pensioner

Debts

Recovery of under regulations

Security for payment of PAYE

Transferred to managed service companies

Deducted, meaning

Deduction from workers' remuneration

Deduction of tax

Cumulative basis

Non-cumulative basis

Reference to employee's code

Deduction/repayment of tax

Calculation of tax due

Cessation of employment

Cumulative basis

Deductions working sheets

Employee not paid weekly or monthly

Extra pay day

Form P60 information for employees

Free of tax remuneration

Generally

Higher rate codes

K code, modified calculation

New employees (forms P45 and P46)

New pensioners (forms P45 and P46)

Nil rate codes

Non-cumulative basis

Notional payments

Retrospective income in closed year

Short payment periods

Simplified scheme

Student loans

Subsidiary income paid weekly or at greater intervals

Trade disputes

Unpaid leave, repayment during

Deductions working sheet

Deductions working sheets

Generally

Meaning

Retrospective income

Definitions

Allowable donations to charity

Allowable pension contributions

Director

Employee

Employer

Employment

Generally

PAYE employment income

PAYE income

PAYE net PAYE income

PAYE pension income

PAYE social security income

Relevant pension payments

Direct collection and payment

Direct collection and special arrangements

Deductions working sheet

Employees' records

Failure to pay

Generally

Payment

Returns

Directors

Discovery assessments

Disguised remuneration

Dividends from employee benefit funds received by employees

Documents issued constituting certificates under reg. 79

Drivers engaged by the appellant to make deliveries were employees and not independent contractors

Earnings, meaning

Electoral workers

Electronic communications

Mandatory electronic filing

Electronic filing, penalties

Employee benefits

Employee car ownership schemes

Employee share schemes

Accounting for tax

Application

Benefit in kind charge

Chargeable events

Company share option plans

Direct securities acquisitions

Disguised remuneration provisions, interaction with

Double charge

Enhancing value of asset

Generally

Grey areas

Liability

National Insurance contributions, interaction with

Readily convertible asset, meaning

Real time information

Remittance basis

Securities options

Employee's code, meaning

Employee's liability in case of underpayment despite failure by employer/HMRC to comply with regulations

Employee, meaning

Employer compliance units

Employer reference, meaning

Employer's Annual Return

Failure to make returns

Generally

Late appeal

Late lodging

Late lodging, agents believed return had been successfully filed

Late submission

No employees

Problems with new software

Employer's PAYE deductions

Employer's PAYE reference, meaning

Employer, meaning

Employers' payment of

Employment and support allowance

Employment status

Employment, meaning

Employment-related securities

End of year returns

Enhancing the value of an asset

Enhancing the value of assets

Entertainers

– see Entertainers

European Economic Interest Groupings

Evidence to displace decisions under Social Security Contributions Act 1999, s. 8

Excluded business expenses

Excluded business expenses, meaning

Excluded pecuniary liabilities, meaning

Excluded relocation expenses, meaning

Failure by employer to take reasonable care to comply with the PAYE regulations

Failure of company to operate

Failure of employer to make annual return of payments subject to deduction of tax (P35)

Failure to account for tax due under PAYE

Failure to pay tax

Amount due had not been agreed with HMRC

False invoices to avoid deductions

Family, family or household, meaning

Farming and casual workers

Foreign income

Form P11D

Electronic delivery

Generally

Form P11D and P9D

Additional information for benefits code employees

Adjustments to be made by employer

Dispensations

Entertaining costs

Exclusion for notional payments

Generally

Information to be provided for all employees

Loans written off

Mileage payments

Reporting payroll benefits

Third parties providing benefits etc.

Time limits for submission

Two online forms

Form P14

Electronic delivery

Generally

Form P160 electronic delivery

Form P35

Electronic delivery

Generally

Form P38A

Electronic delivery

Generally

Form P45

Cessation of employment

Current tax year

Death of employee

Death of pensioner

Electronic delivery

Electronic filing penalties

Emergency code

Employee's duty to give to new employer

Late presentation

New employees

New pensioners

Previous tax year

Procedure for employer on receiving

Form P46

Cars

Code not known

Code treated as issued

Electronic delivery

Electronic filing penalties

Expatriates

Foreign nationals

Former full-time students

New employees

New pensioners

No P45

Only or main employment

Pension payments and OT code

Procedure on issue of code

Form P60

Amending details

Duplicate

Electronic delivery

Electronic format

Generally

Information for employees

Repayment claims

Substitute

Form P9D

Electronic delivery

Generally

Fraud of employee attributable to first appellant

Free of tax remuneration

Free pay, meaning

Gains from securities options

Garage allowance for employees

General earnings, meaning

Generally

High income child benefit charge

Higher rate

Deduction of tax

Meaning

HMRC alleged appellant as shadow director and employee

HMRC collecting real time information

HMRC discretion to direct tax to be paid by employee

HMRC guidance material

HMRC online service

HMRC seeking underpaid tax by means of self-assessment return

Holiday pay

Holiday pay funds

Hybrid payments

Incapacity benefit

Incentive payments

Income support

Income Tax (Pay As You Earn) Regulations 2003, reg. 72

Income Tax (Pay As You Earn) Regulations 2003, reg. 80 determination and NIC decision

Amounts paid to one individual, earnings from employment or self-employed income

In respect of another individual, admitted to be an employee

Incorrect deduction

Income tax, recovery of

Incorrect deductions, employer's care in complying with regulations

Information

Benefits code employees

Provided for each employee

Retrospective earnings

Termination awards

Third parties

To employees about payments and deductions (P60)

Information, delivery of

Real time information

Inspection of records

Certificate following

Generally

PAYE settlement agreements

Interest

Overdue tax

Overpaid tax

Recovery of

Settlement agreements

Interest on overpaid tax

Interest on unpaid tax

Intermediaries

Intermediate employers

Internationally mobile employees, tax equalisation for

Investigations

Failures, security for payment

Inspection of records

IR35 rules

Jobseeker's allowance

– see also Jobseeker's allowance

Generally

Joining employment

Judicial review of HMRC's refusal to reach agreement as to amount due, costs

K codes

Cumulative principle modification

Generally

Non-cumulative principle modification

Large employers, electronic payments

Mandatory use

Specified payments

Late filing of annual returns

Appellant's financial controller ill

Application to appeal out of time

Generally

Online filing, penalties related to PAYE payments

Partnership dissolved

Problems with software when trying to file online

Reasonable excuse for late appeal

Self-assessment

Self-assessment, online sign-in details lost

Late intimation of failure to submit returns for previous years

Late lodging of Company Tax (CT) return

Bookkeeper off sick

Generally

Lack of funds due to downturn in business due to recession

Late lodging of employer's annual return

Appellant's personal problems and ill-health

Bookkeeper off sick

Change in club secretary

Delay in HMRC sending requested copy of previous return

Generally

Inexperienced in completion of return

Lack of funds due to downturn in business due to recession

Machine gaming duty

Late payment interest

Late payment penalties

Allocation of payments

Appellant's assumption, PAYE liability coded out not reasonable excuse

Bank overdraft facility not offered

Charity without standing to raise finance on open market

Difficulties with change of agent

Disproportionate penalty

Economic downturn and bad debts

Financial difficulties of taxpayer

Generally

HMRC guidance, allocated payments in appellant's best interests

Illness of directors

Informal agreement for deferred payment

Insufficiency of funds

Lack of specific warning

Late on 10 occasions

Proportionality

Reasonable excuse for late payment

Reliance on bookkeeper

Self-assessment

Seven late payment

Special circumstances, justify reduction in penalty amount

Specific causes for shortage of funds

Unspecific cash flow difficulties

Withdrawal of pupils three fold the normal attrition rate

Late submission penalties

Employer's annual return

Employer's annual return form P11D(b)

Employers' Annual Return (P35), cessation of dental practice

Generally

Leaders conducting Weight Watchers meetings

Leaving employment

Legislative framework

Liabilities across various different entities

Liability of directors for unpaid PAYE liabilities of liquidated company

Liability of employee to underpayments of tax

Liability to be transferred to employee

Direction under Income Tax (Pay As You Earn) Regulations 2003, reg. 72(5)

Lifeboat crews

Managed service companies

Generally

Managed service companies, transfer of debts

Marginal items of pay

Maternity leave

Mileage payments

Mobile UK workforce

Monthly accounting periods

Multiple PAYE schemes

Generally

Improper purpose

Multiple schemes

National Insurance number, meaning

Net PAYE income, meaning

Net total tax deducted, entitlement to subtract figures for tax rebates shown in records for employees' periods of leave without paying amounts to employees

New employee

Employer used tax code from old employment

Error in tax code

No form P45

Tax under deducted

New employees (forms P45 and P46)

Generally

Retrospective earnings

New pensioners

Emergency code

Information to be provided in Form P46 if code not known

Late presentation of Form P45

Non-UK residents, information to be provided

P46 form and OT code

Pension income paid by former employer

Pension income paid by other pension payer

Subsequent procedure on issue of UK resident pensioner's code

New pensioners (form P45 and P46)

Generally

New pension paid to UK residents

Pensions paid by current employer

Pensions paid by former employer

Procedures

Nil tax code

Non-cash vouchers

Non-cumulative basis

'week 53' payments

Aggregation of payments

Employee not paid weekly or monthly

Employee paid irregularly

Employee paid regularly but not weekly or monthly

Exceptions

Extra pay day, meaning

General rule for deduction of tax

Generally

K code, modified calculation

Meaning

Modification of general rule

Payments in short payment period

Two or more payments in a week

Non-resident company

Non-resident employees

Non-resident employers

Non-resident/not ordinarily resident employees

Non-UK employer

Notice of determination

Adviser taking reasonable care and made error in good faith, argument

Effect of determination

Notice, meaning

Notional payments

Accounting for tax

Deduction of tax

Deductions

Employee share ownership plans

Enhancing the value of an asset

Excluded notional payments, meaning

Generally

Meaning

Payments on account of tax

Readily convertible assets

Repayment by employee

Retrospective

Returns

Statutory obligations

Notional payments, payment in respect of

Object of

Objects, meaning

Official computer system, meaning

Online filing

Annual returns

Approved method

Document or format provided or approved by HMRC for delivery of information

Document or format to be used

Employers, document or format to be used

Form P160

Generally

HMRC, delivery of forms

Incentive payments

Large and medium-sized employers

Mandatory use of

Meanings

On behalf of a person

Proof of content

Proof of delivery

Proof of identity

Proof of payment

Service by post

Unauthorised methods, use of

Voluntary returns, incentive payments

Other payee, meaning

Other payer, meaning

Overpaid tax, interest on

Overriding limit, meaning

Overseas employers

P46 employment procedure

PAYE employment income, meaning

PAYE income, meaning

PAYE pension income, meaning

PAYE social security income, meaning

PAYE threshold, meaning

Payee, meaning

Payer, meaning

Payers and payees, application to

Payment of tax

Average monthly amount

Cheque payments

Direct collection

Due date

Generally

Information to be provided to HMRC

Payment, meaning

Periodic payments and recoveries

Periodic payments to HMRC

Quarterly payments

Quarterly tax periods

Receipts

Recoveries from HMRC

Payments made as management charges

Payments of interim dividends

Effect of reclassification prior to liquidation of company

Payments which count as pay

Payroll giving scheme

Penalties

Appeals and interest

Generally

Late payment of tax

Penalty for failure to file Real Time Information return on time

Penalty for not filing P35

Failure to file P35 for 2010-11 and 2011-12

Generally

Penalty liabilities

Pension payer, meaning

Pension payers and pensioners, application to

Pension, meaning

Pensioner, meaning

Periodic payments

Personal employees, simplified deduction scheme

Generally

Records

Personal service companies

Pooling

Problems with system for online filing

Profit sharing schemes

Profit-related pay

Provision of services through intermediary

Qualifying general earnings, meaning

Quarterly accounting periods

Quarterly payments

Quarterly tax periods

Readily convertible assets

Real time information

Employers with no more than 49 employees

Generally

Penalties

Student loans

Real time information returns

Correction of errors

Forms

Generally

Mandatory use

Penalties

Submissions and deadlines

Unchanged procedures

Real time returns

Reckonable date, meaning

Reconciling charges

Records

Certificate following

Generally

HMRC guidance

Inspection

PAYE settlement agreements

Retention by employer

Retention of

Simplified deduction scheme

Recovery of Schedule E tax from employee, validity of direction

Recovery of tax

Appeals by employees

Generally

Not deducted by employer

Scotland

Self-assessed tax etc.

Regulations

Deductions

HMRC's power to make

Interest

List of provisions

Regulations, scope of

Relevant payments

Annual returns

Exclusions

Generally

HMRC guidance

Hybrid payments

Meaning

Relevant pension payments, meaning

Reliefs from income tax

Repayment of tax

Generally

Person no longer employed

Reference to employee's code

Repayment supplement

Reserve forces' pay

Reservists and auxiliary armed forces

Resultant under-deduction of PAYE by employer

Retrospective earnings

Retrospective income in closed year

Returns

Additional returns in case of trade disputes

Deadlines to 2012-13

Direct collection

Form P11D

Form P14

Form P35

Form P38A

Form P9D

Incorrect, penalties

Late, penalties

Nil returns

Security for payment

Security for payment of

Appeals

Date when security is due

Employers

Generally

Notice of requirement

Offence

Persons from whom security can be required

Reduction in value of security held, application for

Requirement

Self-assessment

Senior accounting officers duties

Settlement agreements

Approximations of tax liability

Calculation of tax due under

Cancellation of

Class 1B contributions

Commencement of

Effect of

Formal determination of tax payable

Generally

Inspection of records

Interest on overpaid tax

Interest on unpaid tax

Irregular items

Items not included in

Minor benefits

National Insurance liability

Payment of tax

Procedure for

Qualifying general earnings

Record keeping and inspection

Recovery proceedings

Taxed award schemes

Variation of

Settlement agreements, Class 1B National Insurance contributions

Share incentive plans, trustees obligations

Short-term business visits to the UK

Simplified deduction scheme

Deductions working sheets

Disapplication of other rules

Generally

Personal employee, meaning

Records

Social security benefits

Employment and support allowance

Incapacity benefit

Income support

Jobseeker's allowance

Lump sum

Social security payments

Incapacity benefit

Income support

Jobseeker's allowance

Lump sums

Specified date, meaning

Starting rate, meaning

Student loan deductions

Student loans

Students

Loans

Succession to a business

Death of employer

Generally

Trade disputes

Successions

Generally

Trade disputes

Surcharges

Tax equalisation for internationally mobile employees

Tax month, meaning

Tax not deducted because of the overriding limit, meaning

Tax period, meaning

Tax quarter, meaning

Tax remaining unpaid by employer

Tax tables

Tax tables, use of

Tax week, meaning

Tax year, meaning

Taxable payments, meaning

Taxed award schemes

Temporary workers

Termination awards

Changes to award

Information to be provided

More than one employer

Termination payments

Generally

Information to be provided

More than one employer

Return if award changes

Third parties

Information to employees

Payments of money/transfer of assets by

Third parties, income provided through

Threshold

Corresponding proportion of weekly PAYE threshold, meaning

Generally

Monthly PAYE threshold, meaning

Weekly PAYE threshold, meaning

Thresholds

Timing of payments

Directors

Employee benefits

General rule

Living accommodation

Marginal items of pay

Non-cash vouchers

Social security lump sum

Termination payments

When benefits are received

Tip sharing arrangements

Tips

Tips and troncs

Total additional pay to date, meaning

Total free pay to date, meaning

Total net tax deducted, meaning

Total payments to date, meaning

Total tax to date, meaning

Total taxable payments to date

Trade disputes

Additional returns

Generally

Meaning

Periodic payments to and recoveries from HMRC

Succession to a business

Trade union branch secretaries receiving honoraria

Transfer of book debts to director

Transitional provisions and savings

Troncs

Unapproved share options

Under deduction by employer

Underpaid tax

Underpayment arising from amendment of annual P35 end of year return

Underpayment of income taxed at source caused by error in PAYE coding

United Kingdom social security pensions, meaning

Unpaid leave, repayment during

Unpaid tax

Appeals

Certificate of

Certificate of sums due and unpaid

Determination of

Inspection of records, certificate after

Interest on

Liability of employee

Penalties

Return and certificate

Veterinary inspectors

Visits to the UK

Wilful failure to deduct, recoverable from directors