Adoption cases not involving placement

Legislation/Regulatory – SSCBA92 s. 171ZT

Benefits and other payments etc., relationship with

Legislation/Regulatory – SSCBA92 s. 171ZP

Charge to tax

Legislation/Regulatory – ITEPA2003 s. 660

Class 1B contributions

Commentary – Tax Reporter ¶1013-000
HMRC Guidance – NIM18160

Crown employment

Legislation/Regulatory – SSCBA92 s. 171ZQ

Decisions and appeals

Legislation/Regulatory – SI 1999/1027 reg. 3(3), 4(1), 8(4)

Deemed earnings

Commentary – Tax Reporter ¶1006-675
Case Law – Abbott v. Philbin (H.M. Inspector of Taxes) ; BEAK (H.M. INSPECTOR OF TAXES) v. ROBSON ; Kent Food Ltd v. R & C Commrs ; Mimtec Ltd v IR Commrs

Definitions

Legislation/Regulatory – SSCBA92 s. 171ZS

Disclosure of information

Legislation/Regulatory – FA89 s. 182

Earnings period

Legislation/Regulatory – SI 2001/1004 reg. 9

Earnings periods

Commentary – Tax Reporter ¶1007-050

Employment on ship or aircraft etc.

Legislation/Regulatory – SSCBA92 s. 171ZR

Entitlement

Legislation/Regulatory – SSCBA92 s. 171ZL

Funding employers' liabilities

Legislation/Regulatory – EA2002 s. 7
HMRC Guidance – SPM182000 ; SPM231700

General provisions

Legislation/Regulatory – SSCBA92 s. 1(5), 171ZL-171ZT

Generally

Commentary – Tax Reporter ¶1030-825 ; Essential Tax Companion ¶12280 ; Hardman's Tax Rates and Tables ¶3-789 ; Tax Reporter ¶490-050 ; Tax Reporter ¶490-650

Information

HMRC, held by

Legislation/Regulatory – EA2002 s. 13, 15

Power to require

Legislation/Regulatory – EA2002 s. 10

Secretary of State, held by

Legislation/Regulatory – EA2002 s. 15

Liability to make payments

Legislation/Regulatory – SSCBA92 s. 171ZM

Overseas, adoption from

Legislation/Regulatory – SI 2003/1192 ; SI 2003/1194 ; SI 2003/499

Payment, regulations about

Legislation/Regulatory – EA2002 s. 8
HMRC Guidance – SPM230400 ; SPM230800 ; SPM231000 ; SPM231500

Payments treated as earnings

Legislation/Regulatory – SSCBA92 s. 4

Penalties

Failures to comply

Legislation/Regulatory – EA2002 s. 11, Sch. 1

Fraud

Legislation/Regulatory – EA2002 s. 12, Sch. 1

Period of pay

Legislation/Regulatory – SSCBA92 s. 171ZN

Rate

Legislation/Regulatory – SSCBA92 s. 171ZN

Real time information employers

Legislation/Regulatory – SI 2001/1004 Sch. 4A, para. 18, Sch. 4B, para. 5

Regulations

Legislation/Regulatory – SSCBA92 s. 171ZS

Restrictions on contracting out

Legislation/Regulatory – SSCBA92 s. 171ZO

Special classes of person

Legislation/Regulatory – SSCBA92 s. 171ZR

Working tax credit

Legislation/Regulatory – SI 2002/2005 reg. 5