Basic NIC principles

Commissioners of Revenue and Customs

Directors, PAYE not deducted recoverable

Disguised

Deemed earnings

Deemed payment by employers

Tackling schemes

Double taxation relief

Employees

Employment status, control test

Executors

Expenditure wholly, exclusively and necessarily for purpose of company's trade

Lecturer, assessable under Schedule E

Meaning

Payments received from overseas

Payments to volunteers

Payments treated as

Pension income

Personal representatives (lay persons)

Authorisation for

Generally

Personal representatives (professional)

Generally

With remuneration clauses

Without remuneration clauses

Repayment

Sickness payments counting as

Solicitor's remuneration, quantification of

Assessment on beneficiary's application

Assessment on personal representative's application

Employment of solicitor

Trading expenditure, deductions

Trustees

Under contract, double taxation relief

Unpaid, deductions for

Waiver

Waiver not a transfer of value

Waiver of