Administrative burden

Commentary – 15.2

Annual yield

Commentary – 1.7

Cost of scheme

Commentary – ¶1 ; 15.2 ; 20.4

Future of the scheme

Alternatives

Commentary – 20.5

Cost of scheme administration

Commentary – ¶1 ; 20.4

Generally

Commentary – 20.1

Justification

Commentary – 20.3

Past and present

Commentary – 20.2

Responsibilities of HMRC

Commentary – 20.6

Statistics

Commentary – 20.3

Improving operation of the scheme, 2014 consultation and outcome

Generally

Commentary – 18.1 ; 18.2

Gross payment status

Commentary – 18.3.3

Impact of consultation

Commentary – 18.4

Penalties

Commentary – 18.3.4

Returns

Commentary – 18.3.1

Verification

Commentary – 18.3.2

Overseas subcontractors

Commentary – 5.5

Overview

Commentary – 1.7

Payments

– see Payments

Penalty regime

– see Penalties

Registration

– see Registration

Regulatory Impact Assessment

Commentary – 15.2

Returns

– see Returns

Reverse premiums

Commentary – 3.12

Set-up costs

Commentary – 15.2

Statistics to April 2008

Commentary – 1.7

Tax deductions

– see Deductions