SE05000 - Emoluments of employees and office holders – table of contents

SE05000Emoluments of employees and office holders: retraining expenses - exemption from Schedule E charge
SE05010Conditions to be satisfied for exemption
SE05020Expenses to which exemption applies
SE05030Withdrawal of exemption / notification by employers of failure to comply with conditions / Inspector’s power to obtain information relating to events causing withdrawal of exemption
SE05040Withdrawal of exemption – power to make assessments
SE05100Emoluments of employees and office holders: round sum expense allowances
SE05150Emoluments of employees and office holders: SAYE (Save As You Earn) - employer’s contributions
SE05200Emoluments of employees and office holders: scale rate expenses payments