ECH15030 - Expenses, Benefits and Pecuniary Liabilities: Remuneration Paid in Non-cash Form
ECOs should
- read background information at
- EIM12000-EIM12100
- SCS2/01 and EIM00740 where employee benefit trusts (EBTs) might have been used.
Where the ECO finds remuneration paid in non-cash form the ECO 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 the ECO should
- follow the guidance at EIM12030 or SCS 2/01 as appropriate.
