EIM11800 - PAYE special types of payment: table of contents
PAYE: background
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Background to PAYE on special types of payment: introduction |
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Special type of payer or payee: background |
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Special type of income: background |
PAYE: special type of payment
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Meaning of employee |
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Meaning of employer |
PAYE: special type of payer or payee
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Payments by intermediary |
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Payments by intermediary: example |
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Special type of payer or payee: payments by payroll agent |
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Agency workers |
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Agency workers: who has to operate PAYE: payment in cash |
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Agency workers: who has to operate PAYE: payment in readily convertible assets |
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Agency workers: example |
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Agency workers: further examples |
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Employee of a non-UK employer |
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Non-resident employee |
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Organised arrangements for sharing tips |
PAYE: special type of income
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Cash vouchers |
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Non-cash vouchers |
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Credit-tokens |
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Readily convertible assets |
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A payment that enhances the value of an existing asset |
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A payment that enhances the value of an asset: premium paid to an existing life assurance policy: example |
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Shares ceasing to be only conditional or being disposed of |
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Shares ceasing to be only conditional or being disposed of: example |
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Conversion of shares |
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Gains from share options |
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Gains from share options: approved share option schemes and options granted before 27 November 1996 |
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Gains from share options: exercise of an option in an unapproved share option scheme: example |
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Gains from share options: exercise of an option in an unapproved share option scheme prior to flotation: example |
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Gains from share options: option cancelled in return for payment: example |
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The amount on which to operate PAYE |
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The amount on which to operate PAYE: the amount chargeable to tax as employment income |
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Estimating the amount on which to operate PAYE |
PAYE: readily convertible assets
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Meaning of readily convertible assets |
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Meaning of readily convertible assets: asset capable of being sold on a recognised investment exchange |
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Meaning of readily convertible assets: asset capable of being sold on the London Bullion Market |
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Meaning of readily convertible assets: asset capable of being sold on the New York Stock Exchange |
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Meaning of readily convertible assets: asset capable of being sold on a specified market |
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Meaning of readily convertible assets: money debt |
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Meaning of readily convertible assets: property subject to a warehousing regime |
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Meaning of readily convertible assets: an asset likely to provide cash without action by the owner |
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Meaning of readily convertible assets: trading arrangements |
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Meaning of readily convertible assets: trading arrangements: definition |
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Meaning of readily convertible assets: trading arrangements: employer's arguments |
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Meaning of readily convertible assets: trading arrangements: judicial guidance |
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Meaning of readily convertible assets: no trading arrangements |
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Readily convertible assets: examples: introduction |
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Readily convertible assets: examples: asset listed on a recognised investment exchange |
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Readily convertible assets: examples: asset listed on the New York Stock Exchange |
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Readily convertible assets: examples: trade debts |
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Readily convertible assets: examples: property subject to a warehousing regime |
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Readily convertible assets: examples: an asset likely to provide cash without action by the owner |
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Readily convertible assets: examples: asset not tradeable on the London Bullion Market |
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Readily convertible assets: examples: no trading arrangements |
PAYE: special types of payment
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Awards of shares |
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Awards of shares: shares excluded from being assets |
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Shares ceasing to be only conditional or being disposed of: share incentive plans and restricted share schemes |
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Employee fails to make good PAYE: employer's requirement: notional payments |
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Employee fails to make good PAYE: employee's requirement |
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Employee fails to make good PAYE: meaning of make good |
PAYE avoidance
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Background |
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Non-cash remuneration before 25 May 1994: meaning of payment |
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Pre-existing entitlement to a monetary amount |
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Pre-existing entitlement to a monetary amount: Paul Dunstall Organisation Ltd v Hedges |
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Application of the Ramsay principle |
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Non-cash remuneration: handling of PAYE/NICs avoidance cases |
Non-cash remuneration: NICs avoidance
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Non-cash remuneration: NICs avoidance |
PAYE: employment-related securities
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Background |
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Commencement |
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Approved company share option plan (CSOP) schemes |
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Restricted securities: background |
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Restricted securities: conditional shares acquired before 16 April 2003 |
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Convertible securities |
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Securities with artificially depressed market value |
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Securities with artificially enhanced market value |
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Securities acquired for less than market value |
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Securities disposed of for more than market value |
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Post-acquisition benefits from securities |
PAYE: employment-related securities: securities options
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Gains from securities options: background |
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Securities options, share options |
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Securities options, other securities options |
PAYE: securities as readily convertible assets
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Securities as readily convertible assets |
