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Home / Simons-Taxes /Personal and employment tax /Part E4 Employment income /Division E4.11 The 'Pay As You Earn' system /Pay As You Earn (PAYE) / E4.1105 National Insurance and PAYE Service (NPS)

E4.1105 National Insurance and PAYE Service (NPS)

Personal and employment tax

Within HMRC all PAYE records are now held on one computer system – the National Insurance and PAYE Service (NPS) – which replaced 12 regional databases used previously. The

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

E4.507S Operation of the charge on securities with artificially enhanced market value

B5.301 Intellectual property—overview

B4.130 Summary of OECD guidelines on arm's length principle

B5.123 BPS—negligible value claims

B5.812A Particular charitable bodies

E5.406 Employees of European Union delegations—tax exemptions

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

C2.902 Wasting assets—wasting of allowable expenditure

E4.1118 Calculation and payment of tax due on retrospective income

E4.1318 Special mixed fund rules

I8.335 Valuation on death of partner in service

B2.319 Duality of purpose—apportionment of the expenditure

C3.305 Rollover relief—time limit for acquisition of replacement assets

E4.115 Employment income—place of performance of duties

E6.324H Nominated income and gains and the ordering rules

E4.1167 Payments made after leaving and after issue of form P45

D6.711 Liquidation—capital gains implications

C2.1173 Interaction of the exemption election regime with other capital gains exemptions

D6.233 Rights issue—sale of rights nil paid