Deemed employed earners

Deemed secondary contributors

Double taxation relief

Educational institution

Employment income

Employment status



Home used as office

Peripatectic teachers

Sports clothing

Travel costs of supply teachers

First aid training sector


Intermediaries legislation

National Insurance contributions

Newly qualified, Class 1 exclusion

Peripatetic teachers

Salary arrears, income of year received or years earned

Seconded to European School, Culham, liability to domestic tax

Travelling allowance

Two-year limit