Compliance Operational Guidance

COG913000 - Supporting Guidance: employer compliance: guidance by subject: free of tax payments: contents

1. COG913010

   Gross Payments and 'Net' (Free of Tax FOT) Payments - Overview
2. COG913020

   FOT System in Operation - Checks to Perform
3. COG913030

   FOT System Applicable But Not Used
4. COG913040

   FOT Payment - Action to Take Where Part of Pay is 'Gross' and Part is 'Net'
5. COG913050

   Net' FOT Payments - Treatment for NIC