Remuneration
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