Agency workers

Generally

Workers engaged by umbrella businesses post-6 April 2016

Workers engaged by umbrella businesses pre-6 April 2016

Workers supplied to public sector post-6 April 2017

Allowances

Area-based employees

Armed forces leave

Armed forces on leave

Benchmark rates

Car-sharing arrangements failing

Character of allowances

Class 1 and Class 1A exclusion

Clerk to general commissioners

Computation of profits, deductible expenditure

Consultation review

Councillors

Deductible

Calculating earnings from travel, categories

Generally

Deduction

Doctor

Legitimate expectation

Locum working through agency

Medical practitioner in private practice, for the purposes of a trade or profession

Deductions

Between different employments

Between different workplaces

Between group employments

Between home and work

Between workplaces

Cars used by business proprietor

Depots

Directors of associated companies

Emergency call-out

Food and drink

Foreign travel

Generally

Home as a place of work

In the performance of duties

Lorry drivers' meals

Mileage allowances

Necessary attendance

Non-domiciled employees, duties performed in the UK

Ordinary commuting restriction

Overseas travel

Permanent workplace

Private travel restriction

Site-based employees

Subsistence costs

Travelling appointments

Workplaces

Deductions from earnings

Between employments, where duties performed abroad

Disallowance

Duties performed abroad

Foreign accommodation and subsistence

Group employments, travel between

Necessary attendance

Overseas employment, travel at start and finish of

Performance of duties

Permanent workplace, meaning

Service companies

Working abroad

Workplace, meaning

Depots and bases

Detached national experts

Directors and P11D employees

Disabled employees

Disabled persons

Disregarded payments

Doctor's part-time hospital work/attendance at seminars abroad

Earnings

Elected representatives

Employment tax treatment

Engineering employees

Failure to adjust for

Fast food trailer, motor expenses

Fixed term appointments

Foreign trade

Between trades

Family travel

Generally

Fuel vouchers

Groups of companies, between

Home as base of operations

Home to work for the severely disabled

Home to work travel

Home workers

In the performance of duties of office or employment

Inadequate disclosure to HMRC

Incidental overnight expenses and benefits

International travel

Late night working

Late-night journeys home

Locum

Consultant

Working through agency

Members of Parliament and ministers travel expenses

Members of parliament and others

Mileage allowances

National Health service employees

National Insurance contributions

Car parking costs and fines

Carrying passengers and equipment

Employers paying insurance

Home-to-work travel

Site-based employees

Triangular travel

National Insurance contributions, repayments of overpaid contributions

Non-domiciled employees

Generally

Spouse or children

Non-domiciled employees, duties performed in the UK

Family travel

Generally

Qualifying arrival date

Offshore oil and gas rig workers, transfers to and from mainland

Offshore oil and gas workers to and from mainland

Ordinary commuting, meaning

Overseas duties

Overseas employment, deductions for

Accommodation and subsistence costs, benchmark rates

Between employments

Earnings representing benefits or reimbursed expenses

Family travel

Generally

Start or finish of employment

Taxable earnings

Payment by

Commissioners

Secretary of state

Private travel, meaning

Public transport disrupted

Public transport disruption

Public transport strikes

Qualifying

Recovery of unpaid contributions of workers providing services through intermediaries

Refusal of permission to apply for judicial review

Registrar's rotational placements

Reimbursal

Relocation

Removal expenses and benefits

Schedule E charge

Seafarers

Site-based

Solicitors

– see Disbursements

Subsistence payments

Teachers

Temporary workplace

Termination of employment

Traders food and drink

Training course

Travelling in the performance of duties

Value added tax

Wholly and exclusively for purposes of trade

Wholly and exclusively rule

Work done abroad

Generally

Visiting spouse or children

Workers providing services through intermediaries

Works bus services