E4.1111 Tax-Free Remuneration—Payroll Grossing Up Calculations

Home / Simons-Taxes /Personal and employment tax /Part E4 Employment income /Division E4.11 The 'Pay As You Earn' system /Scope of PAYE / E4.1111 Tax-free remuneration—payroll grossing up calculations

Commentary

Personal and employment tax

It was established in North British Rly Co¹ that where remuneration is paid to an employee free of tax or under an agreement that the employer pays

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I7.333A Companies and replacement APR property

B3.325 General exclusions—first-year qualifying expenditure

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

B2.306 General tests for distinguishing between capital and revenue expenditure

E6.303A Domicile of origin

E8.810 Application for a National Insurance number

C1.106A Annual exempt amount

C2.501A Compensation and capital gains tax—overview

A4.557 Late filing penalties—company tax returns

C2.902 Wasting assets—wasting of allowable expenditure

C2.1231 Leases—deemed premiums

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

E1.1435 Appealing transactions in securities counteraction notices

B5.101 What is 'farming' and 'market gardening'

I5.1212 Protector of a foreign trust

E3.192 CGT loss relief on disposal of EIS shares

E1.416 Dividends from non-UK resident companies—general

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