SE11800 - PAYE avoidance: non-cash remuneration - table of contents

Introduction

SE11801PAYE avoidance – non-cash remuneration

Non-cash remuneration: PAYE on readily convertible assets – Section 203F ICTA1988

SE11802Background to PAYE avoidance
SE11803The definitions of a readily convertible asset
SE11804Recognised investment exchange
SE11805Market specified in PAYE regulations
SE11806Money debt
SE11807Property held in bonded warehouse
SE11808Asset that realises cash without any action by the employee
SE11809DTE Financial Services Ltd v Wilson
SE11810Trading arrangements – general
SE11811Trading arrangements – a wider definition
SE11812No trading arrangements
SE11821Recognised investment exchange – Example 1
SE11822Market specified in PAYE regulations – Example 2
SE11823Assignment of trade debt – Example 3
SE11824Property held in a bonded warehouse – Example 4
SE11825Reversionary interest in an offshore trust – Example 5
SE11826Trading arrangements : platinum sponge – Example 6
SE11827No trading arrangements : Example 7

PAYE on enhancement of an existing asset – Section 203FA ICTA1988

SE11840Enhancing the value of an existing asset
SE11841Payment of a premium to a life assurance policy – Example

PAYE on share related events – Section 203FB ICTA1988

SE11850PAYE on share awards - introduction
SE11851Share awards before 27 November 1996
SE11852Share awards since 27 November 1996
SE11853Exercise of share options
SE11854Conditional and convertible shares
SE11855Share incentive plans and restricted shares
SE11860Exercise of options in an unapproved share scheme – Example 1
SE11861Exercise of options in an unapproved share scheme – Example 2
SE11862Cancellation payment for options – Example 3
SE11863Shares subject to risk of forfeiture – Example 4

The amount on which to operate PAYE

SE11900General
SE11901The amount chargeable under Schedule E
SE11902Estimating the chargeable amount

Other occasions when employers must operate PAYE on non-cash remuneration

SE11910Vouchers and credit tokens
SE11920Payments to former employers
SE11930Payments by agencies, clients or offshore employers
SE11931Agency workers paid in cash – who operates PAYE
SE11932Agency workers paid in readily convertible assets – who operates PAYE
SE11940Employee paid by agency in readily convertible asset – Example 1
SE11941
Employee paid by intermediary of the client in cash – Example 2
SE11942
Employee paid by intermediary of the client in assets – Example 3

Employee does not make good PAYE – Section 144A ICTA1988

SE11950Employee required to make good PAYE due to employer
SE11951What is required to make good

PAYE avoidance before 25 May 1994

SE12000Introduction
SE12001Avoidance schemes before 25 May 1994
SE12002Pre-existing entitlement to a monetary amount
SE12003Paul Dunstall Organisation Ltd v Hedges
SE12004Pre-existing entitlement to money – Example 1
SE12005No pre-existing entitlement to money – Example 2

PAYE avoidance from 25 May 1994 – 5 April 1998: Tradeable assets

SE12010Tradeable asset rules from 25 May 1994
SE12011Definition of tradeable assets
SE12012Definition of trading arrangements
SE12013Employers case against trading arrangements
SE12014No trading arrangements
SE12020The amount on which to operate PAYE

Handling of non-cash remuneration cases

SE12030Non-cash remuneration – handling
SE12031PAYE avoidance – dealing with open PAYE cases
SE12032PAYE avoidance – dealing with open Schedule E cases
SE12033NIC avoidance – dealing with open cases
SE12034Non-cash remuneration – dealing with new PAYE/NIC cases
SE12035Non-cash remuneration – notifying the employer
SE12036PAYE/NIC avoidance - statistical reports

NIC avoidance

SE12100Non-cash remuneration – introduction
SE12101Non-cash remuneration – NIC legislation (general)
SE12102Non-cash remuneration – NIC liability on earnings

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