EIM11800 - PAYE special types of payment: contents

  1. EIM11801
    Background to PAYE on special types of payment: introduction
  2. EIM11802
    Special type of payer or payee: background
  3. EIM11803
    Special type of income: background
  4. EIM11804
    Meaning of employee
  5. EIM11805
    Meaning of employer
  6. EIM11810
    Payments by intermediary
  7. EIM11811
    Payments by intermediary: example
  8. EIM11812
    Special type of payer or payee: payments by payroll agent
  9. EIM11813
    PAYE: employment Income provided through third parties
  10. EIM11815
    Agency workers
  11. EIM11816
    Agency workers: who has to operate PAYE: payment in cash
  12. EIM11817
    Agency workers: who has to operate PAYE: payment in readily convertible assets
  13. EIM11818
    Agency workers: example
  14. EIM11819
    Agency workers: further examples
  15. EIM11820
    Employee of a non-UK employer
  16. EIM11825
    Non-resident employee
  17. EIM11835
    Organised arrangements for sharing tips
  18. EIM11840
    Cash vouchers
  19. EIM11845
    Non-cash vouchers
  20. EIM11850
    Credit-tokens
  21. EIM11855
    Readily convertible assets
  22. EIM11860
    A payment that enhances the value of an existing asset
  23. EIM11861
    A payment that enhances the value of an asset: premium paid to an existing life assurance policy: example
  24. EIM11865
    Shares ceasing to be only conditional or being disposed of
  25. EIM11866
    Shares ceasing to be only conditional or being disposed of: example
  26. EIM11870
    Conversion of shares
  27. EIM11875
    Gains from share options
  28. EIM11876
    Gains from share options: approved share option schemes and options granted before 27 November 1996
  29. EIM11877
    Gains from share options: exercise of an option in an unapproved share option scheme: example
  30. EIM11878
    Gains from share options: exercise of an option in an unapproved share option scheme prior to flotation: example
  31. EIM11879
    Gains from share options: option cancelled in return for payment: example
  32. EIM11890
    The amount on which to operate PAYE
  33. EIM11891
    The amount on which to operate PAYE: the amount chargeable to tax as employment income
  34. EIM11892
    Estimating the amount on which to operate PAYE
  35. EIM11900
    Meaning of readily convertible assets
  36. EIM11901
    Meaning of readily convertible assets: asset capable of being sold on a recognised investment exchange
  37. EIM11902
    Meaning of readily convertible assets: asset capable of being sold on the London Bullion Market
  38. EIM11903
    Meaning of readily convertible assets: asset capable of being sold on the New York Stock Exchange
  39. EIM11904
    Meaning of readily convertible assets: asset capable of being sold on a specified market
  40. EIM11905
    Meaning of readily convertible assets: money debt
  41. EIM11906
    Meaning of readily convertible assets: property subject to a warehousing regime
  42. EIM11907
    Meaning of readily convertible assets: an asset likely to provide cash without action by the owner
  43. EIM11908
    Meaning of readily convertible assets: trading arrangements
  44. EIM11910
    Meaning of readily convertible assets: trading arrangements: definition
  45. EIM11911
    Meaning of readily convertible assets: trading arrangements: employer's arguments
  46. EIM11912
    Meaning of readily convertible assets: trading arrangements: judicial guidance
  47. EIM11913
    Meaning of readily convertible assets: no trading arrangements
  48. EIM11920
    Readily convertible assets: examples: introduction
  49. EIM11921
    Readily convertible assets: examples: asset listed on a recognised investment exchange
  50. EIM11922
    Readily convertible assets: examples: asset listed on the New York Stock Exchange
  51. EIM11923
    Readily convertible assets: examples: trade debts
  52. EIM11924
    Readily convertible assets: examples: property subject to a warehousing regime
  53. EIM11925
    Readily convertible assets: examples: an asset likely to provide cash without action by the owner
  54. EIM11926
    Readily convertible assets: examples: asset not tradeable on the London Bullion Market
  55. EIM11927
    Readily convertible assets: examples: no trading arrangements
  56. EIM11930
    Awards of shares
  57. EIM11931
    Awards of shares: shares excluded from being assets
  58. EIM11932
    Shares ceasing to be only conditional or being disposed of: share incentive plans and restricted share schemes
  59. EIM11950
    Employee fails to make good PAYE: employer's requirement: notional payments
  60. EIM11952
    Employee fails to make good PAYE: meaning of make good
  61. EIM11954
    Employer does not operate PAYE correctly
  62. EIM11956
    Employee’s requirement to make good PAYE
  63. EIM11958
    Employee’s requirement to make good PAYE
  64. EIM11960
    Case law
  65. EIM11962
    Meaning of 'makes good' and 'due amount'
  66. EIM11964
    Meaning of 'make good'
  67. EIM11966
    Meaning of making good: indemnity
  68. EIM11968
    Meaning of making good: indemnity: example
  69. EIM11970
    Meaning of making good: indemnity
  70. EIM11972
    Meaning of 'the due amount'
  71. EIM11974
    Meaning of 'the due amount'
  72. EIM11976
    Meaning of 'the relevant date'
  73. EIM11978
    Meaning of 'employer'
  74. EIM12000
    Background
  75. EIM12001
    Non-cash remuneration before 25 May 1994: meaning of payment
  76. EIM12002
    Pre-existing entitlement to a monetary amount
  77. EIM12003
    Pre-existing entitlement to a monetary amount: Paul Dunstall Organisation Ltd v Hedges
  78. EIM12010
    Application of the Ramsay principle
  79. EIM12200
    Background
  80. EIM12201
    Commencement
  81. EIM12210
    Company Share Option Plan (CSOP) schemes
  82. EIM12220
    Restricted securities: background
  83. EIM12221
    Restricted securities: conditional shares acquired before 16 April 2003
  84. EIM12230
    Convertible securities
  85. EIM12240
    Securities with artificially depressed market value
  86. EIM12250
    Securities with artificially enhanced market value
  87. EIM12260
    Securities acquired for less than market value
  88. EIM12270
    Securities disposed of for more than market value
  89. EIM12280
    Post-acquisition benefits from securities
  90. EIM12300
    Gains from securities options: background
  91. EIM12310
    Securities options, share options
  92. EIM12320
    Securities options, other securities options
  93. EIM12400
    Securities as readily convertible assets