EIM11800 - PAYE special types of payment: table of contents

PAYE: background

EIM11801Background to PAYE on special types of payment: introduction
EIM11802Special type of payer or payee: background
EIM11803Special type of income: background

PAYE: special type of payment

EIM11804Meaning of employee
EIM11805Meaning of employer

PAYE: special type of payer or payee

EIM11810Payments by intermediary
EIM11811Payments by intermediary: example
EIM11815Agency workers
EIM11816Agency workers: who has to operate PAYE: payment in cash
EIM11817Agency workers: who has to operate PAYE: payment in readily convertible assets
EIM11818Agency workers: example
EIM11819Agency workers: further examples
EIM11820Employee of a non-UK employer
EIM11825Non-resident employee
EIM11835Organised arrangements for sharing tips

PAYE: special type of income

EIM11840Cash vouchers
EIM11845Non-cash vouchers
EIM11850Credit-tokens
EIM11855Readily convertible assets
EIM11860A payment that enhances the value of an existing asset
EIM11861A payment that enhances the value of an asset: premium paid to an existing life assurance policy: example
EIM11865Shares ceasing to be only conditional or being disposed of
EIM11866Shares ceasing to be only conditional or being disposed of: example
EIM11870Conversion of shares
EIM11875Gains from share options
EIM11876Gains from share options: approved share option schemes and options granted before 27 November 1996
EIM11877Gains from share options: exercise of an option in an unapproved share option scheme: example
EIM11878Gains from share options: exercise of an option in an unapproved share option scheme prior to flotation: example
EIM11879Gains from share options: option cancelled in return for payment: example
EIM11890The amount on which to operate PAYE
EIM11891The amount on which to operate PAYE: the amount chargeable to tax as employment income
EIM11892Estimating the amount on which to operate PAYE

PAYE: readily convertible assets

EIM11900Meaning of readily convertible assets
EIM11901Meaning of readily convertible assets: asset capable of being sold on a recognised investment exchange
EIM11902Meaning of readily convertible assets: asset capable of being sold on the London Bullion Market
EIM11903Meaning of readily convertible assets: asset capable of being sold on the New York Stock Exchange
EIM11904Meaning of readily convertible assets: asset capable of being sold on a specified market
EIM11905Meaning of readily convertible assets: money debt
EIM11906Meaning of readily convertible assets: property subject to a warehousing regime
EIM11907Meaning of readily convertible assets: an asset likely to provide cash without action by the owner
EIM11908Meaning of readily convertible assets: trading arrangements
EIM11910Meaning of readily convertible assets: trading arrangements: definition
EIM11911Meaning of readily convertible assets: trading arrangements: employer's arguments
EIM11912Meaning of readily convertible assets: trading arrangements: judicial guidance
EIM11913Meaning of readily convertible assets: no trading arrangements
EIM11920Readily convertible assets: examples: introduction
EIM11921Readily convertible assets: examples: asset listed on a recognised investment exchange
EIM11922Readily convertible assets: examples: asset listed on the New York Stock Exchange
EIM11923Readily convertible assets: examples: trade debts
EIM11924Readily convertible assets: examples: property subject to a warehousing regime
EIM11925Readily convertible assets: examples: an asset likely to provide cash without action by the owner
EIM11926Readily convertible assets: examples: asset not tradeable on the London Bullion Market
EIM11927Readily convertible assets: examples: no trading arrangements

PAYE: special types of payment

EIM11930Awards of shares
EIM11931Awards of shares: shares excluded from being assets
EIM11932Shares ceasing to be only conditional or being disposed of: share incentive plans and restricted share schemes
EIM11950Employee fails to make good PAYE: employer's requirement: notional payments
EIM11951Employee fails to make good PAYE: employee's requirement
EIM11952Employee fails to make good PAYE: meaning of make good

PAYE avoidance

EIM12000Background
EIM12001Non-cash remuneration before 25 May 1994: meaning of payment
EIM12002Pre-existing entitlement to a monetary amount
EIM12003Pre-existing entitlement to a monetary amount: Paul Dunstall Organisation Ltd v Hedges
EIM12010Application of the Ramsay principle
EIM12030Non-cash remuneration: handling of PAYE/NICs avoidance cases

Non-cash remuneration: NICs avoidance

EIM12100Non-cash remuneration: NICs avoidance

PAYE: employment-related securities

EIM12200Background
EIM12201Commencement
EIM12210Approved company share option plan (CSOP) schemes
EIM12220Restricted securities: background
EIM12221Restricted securities: conditional shares acquired before 16 April 2003
EIM12230Convertible securities
EIM12240Securities with artificially depressed market value
EIM12250Securities with artificially enhanced market value
EIM12260Securities acquired for less than market value
EIM12270Securities disposed of for more than market value
EIM12280Post-acquisition benefits from securities

PAYE: employment-related securities: securities options

EIM12300Gains from securities options: background
EIM12310Securities options, share options
EIM12320Securities options, other securities options

PAYE: securities as readily convertible assets

EIM12400Securities as readily convertible assets

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