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HMRC internal manual

Compliance Operational Guidance

Supporting Guidance: employer compliance: guidance by subject: expenses, benefits and pecuniary liabilities: PAYE/NIC avoidance - employment income paid as non-cash remuneration

You should read background information at:

  • EIM12000 - EIM12100 
  • SCS2/01 and EIM00740 where Employee Benefit Trusts (EBTs) might have been used.

Where you find employment income paid in non-cash form you should confirm that

  • PAYE and NIC has been operated correctly, and
  • the correct amounts have been paid over to the Accounts Office.

Where PAYE and NIC has not been operated you should

  • follow the guidance at EIM12030 or SCS2/01 as appropriate.