EIM11800 - PAYE special types of payment: contents

PAYE: background

EIM11801 Background to PAYE on special types of payment: introduction
EIM11802 Special type of payer or payee: background
EIM11803 Special type of income: background

PAYE: special type of payment

EIM11804 Meaning of employee
EIM11805 Meaning of employer

PAYE: special type of payer or payee

EIM11810 Payments by intermediary
EIM11811 Payments by intermediary: example
EIM11812 Special type of payer or payee: payments by payroll agent
EIM11813 PAYE: Employment Income provided through third parties
EIM11815 Agency workers
EIM11816 Agency workers: who has to operate PAYE: payment in cash
EIM11817 Agency workers: who has to operate PAYE: payment in readily convertible assets
EIM11818 Agency workers: example
EIM11819 Agency workers: further examples
EIM11820 Employee of a non-UK employer
EIM11825 Non-resident employee
EIM11835 Organised arrangements for sharing tips

PAYE: special type of income

EIM11840 Cash vouchers
EIM11845 Non-cash vouchers
EIM11850 Credit-tokens
EIM11855 Readily convertible assets
EIM11860 A payment that enhances the value of an existing asset
EIM11861 A payment that enhances the value of an asset: premium paid to an existing life assurance policy: example
EIM11865 Shares ceasing to be only conditional or being disposed of
EIM11866 Shares ceasing to be only conditional or being disposed of: example
EIM11870 Conversion of shares
EIM11875 Gains from share options
EIM11876 Gains from share options: approved share option schemes and options granted before 27 November 1996
EIM11877 Gains from share options: exercise of an option in an unapproved share option scheme: example
EIM11878 Gains from share options: exercise of an option in an unapproved share option scheme prior to flotation: example
EIM11879 Gains from share options: option cancelled in return for payment: example
EIM11890 The amount on which to operate PAYE
EIM11891 The amount on which to operate PAYE: the amount chargeable to tax as employment income
EIM11892 Estimating the amount on which to operate PAYE

PAYE: readily convertible assets

EIM11900 Meaning of readily convertible assets
EIM11901 Meaning of readily convertible assets: asset capable of being sold on a recognised investment exchange
EIM11902 Meaning of readily convertible assets: asset capable of being sold on the London Bullion Market
EIM11903 Meaning of readily convertible assets: asset capable of being sold on the New York Stock Exchange
EIM11904 Meaning of readily convertible assets: asset capable of being sold on a specified market
EIM11905 Meaning of readily convertible assets: money debt
EIM11906 Meaning of readily convertible assets: property subject to a warehousing regime
EIM11907 Meaning of readily convertible assets: an asset likely to provide cash without action by the owner
EIM11908 Meaning of readily convertible assets: trading arrangements
EIM11910 Meaning of readily convertible assets: trading arrangements: definition
EIM11911 Meaning of readily convertible assets: trading arrangements: employer's arguments
EIM11912 Meaning of readily convertible assets: trading arrangements: judicial guidance
EIM11913 Meaning of readily convertible assets: no trading arrangements
EIM11920 Readily convertible assets: examples: introduction
EIM11921 Readily convertible assets: examples: asset listed on a recognised investment exchange
EIM11922 Readily convertible assets: examples: asset listed on the New York Stock Exchange
EIM11923 Readily convertible assets: examples: trade debts
EIM11924 Readily convertible assets: examples: property subject to a warehousing regime
EIM11925 Readily convertible assets: examples: an asset likely to provide cash without action by the owner
EIM11926 Readily convertible assets: examples: asset not tradeable on the London Bullion Market
EIM11927 Readily convertible assets: examples: no trading arrangements

PAYE: special types of payment

EIM11930 Awards of shares
EIM11931 Awards of shares: shares excluded from being assets
EIM11932 Shares ceasing to be only conditional or being disposed of: share incentive plans and restricted share schemes
EIM11950 Employee fails to make good PAYE: employer's requirement: notional payments
EIM11951 Employee fails to make good PAYE: employee's requirement
EIM11952 Employee fails to make good PAYE: meaning of make good

PAYE avoidance

EIM12000 Background
EIM12001 Non-cash remuneration before 25 May 1994: meaning of payment
EIM12002 Pre-existing entitlement to a monetary amount
EIM12003 Pre-existing entitlement to a monetary amount: Paul Dunstall Organisation Ltd v Hedges
EIM12010 Application of the Ramsay principle
EIM12030 Non-cash remuneration: handling of PAYE/NICs avoidance cases

Non-cash remuneration: NICs avoidance

EIM12100 Non-cash remuneration: NICs avoidance

PAYE: employment-related securities

EIM12200 Background
EIM12201 Commencement
EIM12210 Approved company share option plan (CSOP) schemes
EIM12220 Restricted securities: background
EIM12221 Restricted securities: conditional shares acquired before 16 April 2003
EIM12230 Convertible securities
EIM12240 Securities with artificially depressed market value
EIM12250 Securities with artificially enhanced market value
EIM12260 Securities acquired for less than market value
EIM12270 Securities disposed of for more than market value
EIM12280 Post-acquisition benefits from securities

PAYE: employment-related securities: securities options

EIM12300 Gains from securities options: background
EIM12310 Securities options, share options
EIM12320 Securities options, other securities options

PAYE: securities as readily convertible assets

EIM12400 Securities as readily convertible assets

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