EIM11800 - PAYE special types of payment: contents
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EIM11801Background to PAYE on special types of payment: introduction
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EIM11802Special type of payer or payee: background
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EIM11803Special type of income: background
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EIM11804Meaning of employee
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EIM11805Meaning of employer
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EIM11810Payments by intermediary
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EIM11811Payments by intermediary: example
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EIM11812Special type of payer or payee: payments by payroll agent
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EIM11813PAYE: employment Income provided through third parties
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EIM11815Agency workers
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EIM11816Agency workers: who has to operate PAYE: payment in cash
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EIM11817Agency workers: who has to operate PAYE: payment in readily convertible assets
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EIM11818Agency workers: example
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EIM11819Agency workers: further examples
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EIM11820Employee of a non-UK employer
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EIM11825Non-resident employee
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EIM11835Organised arrangements for sharing tips
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EIM11840Cash vouchers
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EIM11845Non-cash vouchers
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EIM11850Credit-tokens
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EIM11855Readily convertible assets
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EIM11860A payment that enhances the value of an existing asset
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EIM11861A payment that enhances the value of an asset: premium paid to an existing life assurance policy: example
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EIM11865Shares ceasing to be only conditional or being disposed of
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EIM11866Shares ceasing to be only conditional or being disposed of: example
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EIM11870Conversion of shares
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EIM11875Gains from share options
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EIM11876Gains from share options: approved share option schemes and options granted before 27 November 1996
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EIM11877Gains from share options: exercise of an option in an unapproved share option scheme: example
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EIM11878Gains from share options: exercise of an option in an unapproved share option scheme prior to flotation: example
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EIM11879Gains from share options: option cancelled in return for payment: example
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EIM11890The amount on which to operate PAYE
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EIM11891The amount on which to operate PAYE: the amount chargeable to tax as employment income
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EIM11892Estimating the amount on which to operate PAYE
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EIM11900Meaning of readily convertible assets
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EIM11901Meaning of readily convertible assets: asset capable of being sold on a recognised investment exchange
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EIM11902Meaning of readily convertible assets: asset capable of being sold on the London Bullion Market
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EIM11903Meaning of readily convertible assets: asset capable of being sold on the New York Stock Exchange
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EIM11904Meaning of readily convertible assets: asset capable of being sold on a specified market
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EIM11905Meaning of readily convertible assets: money debt
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EIM11906Meaning of readily convertible assets: property subject to a warehousing regime
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EIM11907Meaning of readily convertible assets: an asset likely to provide cash without action by the owner
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EIM11908Meaning of readily convertible assets: trading arrangements
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EIM11910Meaning of readily convertible assets: trading arrangements: definition
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EIM11911Meaning of readily convertible assets: trading arrangements: employer's arguments
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EIM11912Meaning of readily convertible assets: trading arrangements: judicial guidance
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EIM11913Meaning of readily convertible assets: no trading arrangements
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EIM11920Readily convertible assets: examples: introduction
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EIM11921Readily convertible assets: examples: asset listed on a recognised investment exchange
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EIM11922Readily convertible assets: examples: asset listed on the New York Stock Exchange
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EIM11923Readily convertible assets: examples: trade debts
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EIM11924Readily convertible assets: examples: property subject to a warehousing regime
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EIM11925Readily convertible assets: examples: an asset likely to provide cash without action by the owner
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EIM11926Readily convertible assets: examples: asset not tradeable on the London Bullion Market
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EIM11927Readily convertible assets: examples: no trading arrangements
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EIM11930Awards of shares
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EIM11931Awards of shares: shares excluded from being assets
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EIM11932Shares ceasing to be only conditional or being disposed of: share incentive plans and restricted share schemes
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EIM11950Employee fails to make good PAYE: employer's requirement: notional payments
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EIM11952Employee fails to make good PAYE: meaning of make good
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EIM11954Employer does not operate PAYE correctly
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EIM11956Employee’s requirement to make good PAYE
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EIM11958Employee’s requirement to make good PAYE
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EIM11960Case law
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EIM11962Meaning of 'makes good' and 'due amount'
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EIM11964Meaning of 'make good'
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EIM11966Meaning of making good: indemnity
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EIM11968Meaning of making good: indemnity: example
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EIM11970Meaning of making good: indemnity
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EIM11972Meaning of 'the due amount'
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EIM11974Meaning of 'the due amount'
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EIM11976Meaning of 'the relevant date'
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EIM11978Meaning of 'employer'
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EIM12000Background
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EIM12001Non-cash remuneration before 25 May 1994: meaning of payment
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EIM12002Pre-existing entitlement to a monetary amount
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EIM12003Pre-existing entitlement to a monetary amount: Paul Dunstall Organisation Ltd v Hedges
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EIM12010Application of the Ramsay principle
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EIM12200Background
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EIM12201Commencement
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EIM12210Company Share Option Plan (CSOP) schemes
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EIM12220Restricted securities: background
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EIM12221Restricted securities: conditional shares acquired before 16 April 2003
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EIM12230Convertible securities
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EIM12240Securities with artificially depressed market value
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EIM12250Securities with artificially enhanced market value
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EIM12260Securities acquired for less than market value
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EIM12270Securities disposed of for more than market value
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EIM12280Post-acquisition benefits from securities
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EIM12300Gains from securities options: background
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EIM12310Securities options, share options
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EIM12320Securities options, other securities options
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EIM12400Securities as readily convertible assets