| SE00510 | Introduction |
| SE00520 | Meaning of
'emoluments' |
| SE00530 | Benefits in kind
chargeable under Section 19(1)1 - the money’s worth
principle |
| SE00540 | Benefits in kind
chargeable under Section 19(1)1 - benefits capable of being turned
into money |
| SE00550 | Benefits in kind
chargeable under Section 19(1)1: example |
| SE00560 | Benefits in kind
chargeable under Section 19(1)1 - example |
| SE00570 | Benefits in kind
chargeable under Section 19(1)1 - benefits capable of being
surrendered to the employer for money |
| SE00580 | Benefits in kind
chargeable under Section 19(1)1 - employer paying employee’s
debt - the pecuniary liability principle |
| SE00585 | Benefits in kind
chargeable under Section 19(1)1 - the pecuniary liability principle
- employer pays employee’s council tax |
| SE00590 | Benefits in kind
chargeable under Section 19(1)1 - the pecuniary liability principle
- operation of PAYE |
| SE00595 | Special legislation
deeming certain payments and benefits to be emoluments |
| SE00600 | Emoluments are not
chargeable unless they are 'from the employment' |
| SE00610 | Important principles |
| SE00620 | Lump sum payments -
general |
| SE00630 | Sums paid under the terms
of a contract of employment |
| SE00635 | Sums paid under the terms
of a contract of employment - example |
| SE00640 | Customary payments in
respect of services |
| SE00645 | Customary payments in
respect of services - example |
| SE00650 | Sums paid to an employee
for not resigning, or for continuing to serve in the
employment |
| SE00655 | Sums paid to an employee
for not resigning, or for continuing to serve in the employment -
example |
| SE00660 | Payment for loss of
rights |
| SE00670 | Sums paid to a continuing
employee in lieu of remuneration |
| SE00675 | Sums paid to a continuing
employee in lieu of remuneration - example |
| SE00680 | Sum paid to a continuing
employee in respect of a variation in duties or terms of
employment |
| SE00690 | Sum paid for restricting
an employee’s freedom within the employment |
| SE00700 | Inducement payments -
'golden hellos' |
| SE00710 | Sum paid for the
surrender of an asset, or for the loss of a valuable right |
| SE00720 | Payments on taking up
employment - ascertaining the facts |
| SE00730 | Payments for additional
duties |
| SE00740 | Payments out of
profit-sharing schemes |
| SE00750 | Compensation from a
source other than the employment |
