E4.1121 Payments By Intermediary—Payroll Obligations

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Commentary

Personal and employment tax

A payment of, or a payment on account of, PAYE income is made by an intermediary of the employer if the payer¹:

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D6.503 International movement of capital—reportable transactions and events

E5.406A Employees of European Union institutions—tax exemptions

B3.325 General exclusions—first-year qualifying expenditure

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E4.1121 Payments by intermediary—payroll obligations

Personal and employment tax

D6.503 International movement of capital—reportable transactions and events

E5.406A Employees of European Union institutions—tax exemptions

B3.325 General exclusions—first-year qualifying expenditure

D1.8101 Groups of companies

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

E4.11120 Additional annual returns by employers—overview

I9.325 Foreign pensions free from IHT

D7.1140 Methods of leaving the REIT regime

I5.226 Disposals of QIIPs for consideration

B5.820 Charity's profits of trade—general liability to income tax

C2.902 Wasting assets—wasting of allowable expenditure

D6.618 Capital treatment on a purchase of own shares—HMRC advance clearance and reporting obligations

C3.304 Rollover relief—expenditure on replacement assets qualifying for relief

E1.1435 Appealing transactions in securities counteraction notices

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

B5.846 Charities and close companies

C2.1016 Option to subscribe for shares in a company (share warrants)

B2.472 Tax and tax-related expenditure

D4.412 CFCs—excluded territories exemption

I5.1304 Beneficiary with contingent interest

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E4.1121 Payments by intermediary—payroll obligations

Personal and employment tax

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