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 treated as

Pension income

Repayment

Sickness payments counting as

Trading expenditure, deductions

Trustees

Under contract, double taxation relief

Unpaid, deductions for

Waiver

Waiver not a transfer of value

Waiver of