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  1. NIM02750 - Earnings of employees and office holders: retirement benefits schemes from 6th April 2006 - employer-financed retirement benefits schemes: Contents

    • 17 October 2019
    • Hmrc manual section
    • HMRC
  2. NIM02740 - Earnings of employees and office holders: retirement benefits schemes from 6th April 2006 - overseas pension schemes: superannuation funds to which section 615 ICTA applies

    • 17 October 2019
    • Hmrc manual section
    • HMRC
  3. NIM02730 - Earnings of employees and office holders: retirement benefits schemes from 6th April 2006 - overseas pension schemes: employer's payments that qualify for migrant member relief or transitional corresponding tax relief: definitions

    • 17 October 2019
    • Hmrc manual section
    • HMRC
  4. VATGPB9500 - Government departments and health authorities: supplies to departments and authorities

    • 17 October 2019
    • Hmrc manual section
    • HMRC
  5. NIM02725 - Earnings of employees and office holders: retirement benefits schemes from 6th April 2006 - overseas pension schemes: Contents

    • 17 October 2019
    • Hmrc manual section
    • HMRC
  6. NIM02716 - Earnings of employees and office holders: retirement benefits schemes from 6th April 2006 - registered pension schemes: employer's payments into such schemes

    • 17 October 2019
    • Hmrc manual section
    • HMRC
  7. NIM02715 - Earnings of employees and office holders: retirement benefits schemes from 6th April 2006 - registered pension schemes: definition

    • 17 October 2019
    • Hmrc manual section
    • HMRC
  8. Gibraltar: tax treaties

    • 17 October 2019
    • International treaty
    • HMRC
    • Part of a collection: Tax treaties
  9. Double Taxation Treaty Passport Scheme register

    • 17 October 2019
    • Guidance
    • HMRC
  10. NIM02710 - Earnings of employees and office holders: retirement benefits schemes from 6th April 2006 - registered pension schemes: Contents

    • 17 October 2019
    • Hmrc manual section
    • HMRC
  11. NIM02705 - Earnings of employees and office holders: retirement benefits schemes from 6th April 2006 - Overview

    • 17 October 2019
    • Hmrc manual section
    • HMRC
  12. NIM02700 - Earnings of employees and office holders: retirement benefits schemes from 6th April 2006 - Contents

    • 17 October 2019
    • Hmrc manual section
    • HMRC
  13. Corporation Tax: service availability and issues

  14. NIM02399 - Class 1 NICs: Earnings of employees and office holders: Training and similar costs: Return to Work Credit Scheme

    • 17 October 2019
    • Hmrc manual section
    • HMRC
  15. NIM02345 - Class 1 NICs: Earnings of employees and office holders: Sick pay from a trust fund, stamp fund or insured sick pay scheme

    • 17 October 2019
    • Hmrc manual section
    • HMRC
  16. NIM02205 - Class 1 NICs: Earnings of employees and office holders: Honoraria and similar payments

    • 17 October 2019
    • Hmrc manual section
    • HMRC
  17. PAYE61180 - Employment maintenance: create employment: form P46(LS)

    • 17 October 2019
    • Hmrc manual section
    • HMRC
  18. NIM02162 - Class 1 NICs: Earnings of employees and office holders: Funded Unapproved Retirement Benefit Schemes (FURBS) up to 5th April 2006: NIC liability where schemes are granted interim approval for tax purposes

    • 17 October 2019
    • Hmrc manual section
    • HMRC
  19. PAYE61175 - Employment maintenance: create employment: form P46 (IB)

    • 17 October 2019
    • Hmrc manual section
    • HMRC
  20. NIM02161 - Class 1 NICs: Earnings of employees and office holders: Funded Unapproved Retirement Benefit Schemes (FURBS) up 5th April 2006: schemes excluded from NICs

    • 17 October 2019
    • Hmrc manual section
    • HMRC
  21. PAYE61161 - Employment maintenance: create employment: work item 221 - EXPAT EMPT created (Action Guide)

    • 17 October 2019
    • Hmrc manual section
    • HMRC
  22. PAYE61052 - Employment maintenance: create employment: create employment from customer correspondence

    • 17 October 2019
    • Hmrc manual section
    • HMRC
  23. NIM02160 - Class 1 NICs: Earnings of employees and office holders: Funded Unapproved Retirement Benefit Schemes (FURBS) up to 5th April 2006: Payments made by an employer into a scheme on or after 6 April 1998:

    • 17 October 2019
    • Hmrc manual section
    • HMRC
  24. PAYE61050 - Employment maintenance: create employment: employee withholds P45 from new employer

    • 17 October 2019
    • Hmrc manual section
    • HMRC
  25. NIM02159 - Class 1 NICs: Earnings of employees and office holders: Funded Unapproved Retirement Benefit Schemes (FURBS) up to 5th April 2006: Payments made by an employer into a scheme on or after 6 April 1998:

    • 17 October 2019
    • Hmrc manual section
    • HMRC
  26. PAYE61030 - Employment maintenance: create employment: form P46 statement types

    • 17 October 2019
    • Hmrc manual section
    • HMRC
  27. NIM02157 - Class 1 NICs: Earnings of employees and office holders: Funded Unapproved Retirement Benefit Schemes (FURBS) up to 5th April 2006: Payments made by an employer into a scheme before 6 April 1998

    • 17 October 2019
    • Hmrc manual section
    • HMRC
  28. PAYE60036 - Employment maintenance: in-year forms and data capture: work item 49 - temporary record created - trace / maintain / merge (Action Guide)

    • 17 October 2019
    • Hmrc manual section
    • HMRC
  29. NIM02156 - Class 1 NICs: Earnings of employees and office holders: Funded Unapproved Retirement Benefit Schemes (FURBS) up to 5th April 2006: General

    • 17 October 2019
    • Hmrc manual section
    • HMRC
  30. NIM02155 - Class 1 NICs: Earnings of employees and office holders: Funded Unapproved Retirement Benefit Schemes (FURBS) up to 5th April 2006: Contents

    • 17 October 2019
    • Hmrc manual section
    • HMRC
  31. PAYE57535 - P11D processing: management of workflow management tool: batch details

    • 17 October 2019
    • Hmrc manual section
    • HMRC
  32. NIM02005 - Class 1 NICs: Earnings of employees and office holders: Introduction

    • 17 October 2019
    • Hmrc manual section
    • HMRC
  33. PAYE57315 - P11D processing: processing and retrieving forms P11D: capture in-year benefits

    • 17 October 2019
    • Hmrc manual section
    • HMRC
  34. PAYE57310 - P11D processing: processing and retrieving forms P11D: capture mileage allowance payments

    • 17 October 2019
    • Hmrc manual section
    • HMRC
  35. PAYE57305 - P11D processing: processing and retrieving forms P11D: capture MARORS

    • 17 October 2019
    • Hmrc manual section
    • HMRC
  36. PAYE57300 - P11D processing: processing and retrieving forms P11D: capture van benefit

    • 17 October 2019
    • Hmrc manual section
    • HMRC
  37. NIM38503 - Refunds: Class 2, 3 & 4 NICs: Small refunds level

    • 17 October 2019
    • Hmrc manual section
    • HMRC
  38. PAYE57230 - P11D processing: processing and retrieving forms P11D: free fuel withdrawn

    • 17 October 2019
    • Hmrc manual section
    • HMRC
  39. PAYE57201 - P11D processing: processing and retrieving forms P11D: introduction

    • 17 October 2019
    • Hmrc manual section
    • HMRC
  40. NIM38502 - Refunds: Class 2, 3 & 4 NICs: Minimum refund levels

    • 17 October 2019
    • Hmrc manual section
    • HMRC