PAYE
Accounting for on behalf of clients using own employer reference, other payer/other payee
Accounting periods
Monthly
Quarterly
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 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
Generally
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
Debts
Overall limit
Overriding limit
Self-assessment balancing payments
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
Deadlines
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 communications, 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
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 late payments
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
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
Key dates
April 2021
August 2021
December 2020
February 2021
January 2021
July 2021
June 2021
March 2021
May 2021
November 2020
October 2021
September 2021
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 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
Dates
Electronic communications
Generally
Incorrect returns
Late filing
Late payment
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
Benefits in kind and expenses
Errors
Forms no longer needed
Penalties
Procedures unchanged
Submissions/deadlines and details required
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
Direct collection
Form P11D
Form P14
Form P35
Form P38A
Form P9D
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
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