ECH15030 - Expenses, Benefits and Pecuniary Liabilities: PAYE/NIC Avoidance – Employment Income Paid as Non-Cash Remuneration

You should

• read background information at
  
  
• • EIM12000-EIM12100
  • SCS2/01 and EIM00740 where Employee Benefit Trusts (EBTs) might have been used.

Where you find employment income paid in non-cash form you should

• confirm that
  
  
• • PAYE and NIC has been operated correctly, and
  • the correct amounts have been paid over to the Accounts Office.

Where PAYE and NIC has not been operated you should

• follow the guidance at EIM12030 or SCS 2/01 as appropriate.