– see also Termination payments

Armed forces

Cancellation of certificates

Capital allowances

Character of payment

Class 1 exclusion

Clearance applications

Deductions

Additional payments

Approved contractual payments

Cessation of trade, additional payments

Company with investment business

Employment in more than one capacity

Employment wholly in employer's trade

Generally

Government payments

Partnerships, additional payments

Distinction from retirement payments

Earnings

Exemption from tax

French company from

Generally

Government payments

Hong Kong, deductibility

Loss of rights, compensation for

Mixed payments

National Insurance contributions

Non-statutory

Non-statutory payments, lump sums

Payments in lieu of notice

Protective award

Rationalisation schemes

Redundancy, meaning

Relief for

Statutory

Deductible expenditure

Oil taxation

Statutory payments

Statutory schemes

Generally

Meaning

Statutory, allowance of

Steel workers

Variation of contractual redundancy arrangements, compensation for

Wholly in employer's trade