| SE20005 | General view
of the special rules in Part V Chapter II and how they interact
with the general Schedule E charge in S19(1)1 ICTA 1988 |
| SE20010 | General
scheme of Part V Chapter II |
| SE20020 | The value of
chargeable benefits |
| SE20030 | Exemptions
from charge |
| SE20040 | Expenses
payments and benefits of ex-employees |
| SE20050 | Booklet
480 |
| SE20100 | Directors and
employees chargeable under Part V Chapter II |
| SE20101 | Working out
if an employee has emoluments at a rate of £8,500 a year or
more |
| SE20102 | More on
working out if an employee has emoluments at a rate of £8,500
a year or more |
| SE20103 | Working out
if an employee has emoluments at a rate of £8,500 a year or
more: calculation |
| SE20104 | Working out
if an employee has emoluments at a rate of £8,500 a year or
more: notes |
| SE20105 | Working out
if an employee has emoluments at a rate of £8,500 a year or
more: example |
| SE20106 | Benefits:
employees within Part V Chapter II - employee with more than one
employment - deciding whether each employment has emoluments of
£8,500 a year or more |
| SE20110 | Employees
within Part V Chapter II: the effect of changes in rates of pay
during the year |
| SE20111 | Employees
within Part V Chapter II: employee with employment for only part of
a year |
| SE20115 | Employees
within Part V Chapter II: employee with emoluments falling in Case
III of Schedule E |
| SE20200 | Directors
within Part V Chapter II ICTA 1988: employment as a director -
meaning of 'director' |
| SE20201 | Directors
within Part V Chapter II ICTA 1988: directors excluded |
| SE20202 | Directors
within Part V Chapter II ICTA 1988: meaning of 'full-time working
director' |
| SE20203 | Directors
within Part V Chapter II ICTA 1988: the effect of absence through
illness on the status of a full time working director |
| SE20210 | Directors
within Part V Chapter II ICTA 1988: meaning of 'non-profit-making"
company |
| SE20211 | Directors
within Part V Chapter II ICTA 1988: companies established for
charitable purposes only |
| SE20212 | Directors
within Part V Chapter II ICTA 1988: meaning of 'material interest'
in a company |
| SE20213 | Directors
within Part V Chapter II ICTA 1988: meaning of 'control' |
