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HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
, see all updates

PAYE special types of payment: contents

PAYE: background
  1. EIM11801
    Background to PAYE on special types of payment: introduction
  2. EIM11802
    Special type of payer or payee: background
  3. EIM11803
    Special type of income: background
PAYE: special type of payment
  1. EIM11804
    Meaning of employee
  2. EIM11805
    Meaning of employer
PAYE: special type of payer or payee
  1. EIM11810
    Payments by intermediary
  2. EIM11811
    Payments by intermediary: example
  3. EIM11812
    Special type of payer or payee: payments by payroll agent
  4. EIM11813
    PAYE: Employment Income provided through third parties
  5. EIM11815
    Agency workers
  6. EIM11816
    Agency workers: who has to operate PAYE: payment in cash
  7. EIM11817
    Agency workers: who has to operate PAYE: payment in readily convertible assets
  8. EIM11818
    Agency workers: example
  9. EIM11819
    Agency workers: further examples
  10. EIM11820
    Employee of a non-UK employer
  11. EIM11825
    Non-resident employee
  12. EIM11835
    Organised arrangements for sharing tips
PAYE: special type of income
  1. EIM11840
    Cash vouchers
  2. EIM11845
    Non-cash vouchers
  3. EIM11850
    Credit-tokens
  4. EIM11855
    Readily convertible assets
  5. EIM11860
    A payment that enhances the value of an existing asset
  6. EIM11861
    A payment that enhances the value of an asset: premium paid to an existing life assurance policy: example
  7. EIM11865
    Shares ceasing to be only conditional or being disposed of
  8. EIM11866
    Shares ceasing to be only conditional or being disposed of: example
  9. EIM11870
    Conversion of shares
  10. EIM11875
    Gains from share options
  11. EIM11876
    Gains from share options: approved share option schemes and options granted before 27 November 1996
  12. EIM11877
    Gains from share options: exercise of an option in an unapproved share option scheme: example
  13. EIM11878
    Gains from share options: exercise of an option in an unapproved share option scheme prior to flotation: example
  14. EIM11879
    Gains from share options: option cancelled in return for payment: example
  15. EIM11890
    The amount on which to operate PAYE
  16. EIM11891
    The amount on which to operate PAYE: the amount chargeable to tax as employment income
  17. EIM11892
    Estimating the amount on which to operate PAYE
PAYE: readily convertible assets
  1. EIM11900
    Meaning of readily convertible assets
  2. EIM11901
    Meaning of readily convertible assets: asset capable of being sold on a recognised investment exchange
  3. EIM11902
    Meaning of readily convertible assets: asset capable of being sold on the London Bullion Market
  4. EIM11903
    Meaning of readily convertible assets: asset capable of being sold on the New York Stock Exchange
  5. EIM11904
    Meaning of readily convertible assets: asset capable of being sold on a specified market
  6. EIM11905
    Meaning of readily convertible assets: money debt
  7. EIM11906
    Meaning of readily convertible assets: property subject to a warehousing regime
  8. EIM11907
    Meaning of readily convertible assets: an asset likely to provide cash without action by the owner
  9. EIM11908
    Meaning of readily convertible assets: trading arrangements
  10. EIM11910
    Meaning of readily convertible assets: trading arrangements: definition
  11. EIM11911
    Meaning of readily convertible assets: trading arrangements: employer's arguments
  12. EIM11912
    Meaning of readily convertible assets: trading arrangements: judicial guidance
  13. EIM11913
    Meaning of readily convertible assets: no trading arrangements
  14. EIM11920
    Readily convertible assets: examples: introduction
  15. EIM11921
    Readily convertible assets: examples: asset listed on a recognised investment exchange
  16. EIM11922
    Readily convertible assets: examples: asset listed on the New York Stock Exchange
  17. EIM11923
    Readily convertible assets: examples: trade debts
  18. EIM11924
    Readily convertible assets: examples: property subject to a warehousing regime
  19. EIM11925
    Readily convertible assets: examples: an asset likely to provide cash without action by the owner
  20. EIM11926
    Readily convertible assets: examples: asset not tradeable on the London Bullion Market
  21. EIM11927
    Readily convertible assets: examples: no trading arrangements
PAYE: special types of payment
  1. EIM11930
    Awards of shares
  2. EIM11931
    Awards of shares: shares excluded from being assets
  3. EIM11932
    Shares ceasing to be only conditional or being disposed of: share incentive plans and restricted share schemes
  4. EIM11950
    Employee fails to make good PAYE: employer's requirement: notional payments
  5. EIM11952
    Employee fails to make good PAYE: meaning of make good
  6. EIM11954
    Employer does not operate PAYE correctly
  7. EIM11956
    Employee’s requirement to make good PAYE
  8. EIM11958
    Employee’s requirement to make good PAYE
  9. EIM11960
    Case law
  10. EIM11962
    Meaning of 'makes good' and 'due amount'
  11. EIM11964
    Meaning of 'make good'
  12. EIM11966
    Meaning of making good: indemnity
  13. EIM11968
    Meaning of making good: indemnity: example
  14. EIM11970
    Meaning of making good: indemnity
  15. EIM11972
    Meaning of 'the due amount'
  16. EIM11974
    Meaning of 'the due amount'
  17. EIM11976
    Meaning of 'the relevant date'
  18. EIM11978
    Meaning of 'employer'
PAYE avoidance
  1. EIM12000
    Background
  2. EIM12001
    Non-cash remuneration before 25 May 1994: meaning of payment
  3. EIM12002
    Pre-existing entitlement to a monetary amount
  4. EIM12003
    Pre-existing entitlement to a monetary amount: Paul Dunstall Organisation Ltd v Hedges
  5. EIM12010
    Application of the Ramsay principle
  6. EIM12030
    Non-cash remuneration: handling of PAYE/NICs avoidance cases
Non-cash remuneration: NICs avoidance
  1. EIM12100
    Non-cash remuneration: NICs avoidance
PAYE: employment-related securities
  1. EIM12200
    Background
  2. EIM12201
    Commencement
  3. EIM12210
    Approved company share option plan (CSOP) schemes
  4. EIM12220
    Restricted securities: background
  5. EIM12221
    Restricted securities: conditional shares acquired before 16 April 2003
  6. EIM12230
    Convertible securities
  7. EIM12240
    Securities with artificially depressed market value
  8. EIM12250
    Securities with artificially enhanced market value
  9. EIM12260
    Securities acquired for less than market value
  10. EIM12270
    Securities disposed of for more than market value
  11. EIM12280
    Post-acquisition benefits from securities
PAYE: employment-related securities: securities options
  1. EIM12300
    Gains from securities options: background
  2. EIM12310
    Securities options, share options
  3. EIM12320
    Securities options, other securities options
PAYE: securities as readily convertible assets
  1. EIM12400
    Securities as readily convertible assets