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Home / Simons-Taxes /Personal and employment tax /Part E4 Employment income /Division E4.11 The 'Pay As You Earn' system /PAYE codes and tax tables / E4.1135 PAYE—codes for non-resident pensioners

E4.1135 PAYE—codes for non-resident pensioners

Personal and employment tax

An individual who is not resident in the UK for tax purposes (see Division E6.1) may be subject to PAYE, eg on a pension paid by a person resident in the UK in respect of duties performed in the UK. If an individual receiving such a pension is a member of a class

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

E5.607 Corporate members

C1.106 Allowable capital losses

I7.323 APR and successions

B3.340A Hire purchase of plant and machinery and similar contracts

I7.504 Designation for the conditional exemption

I3.750 POAT—introduction to existing arrangements

B5.123 BPS—negligible value claims

E4.622 Vans—main rules

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

I5.251 Absolute entitlement by the life tenant

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

D1.404B Large company definition for R&D tax relief

B3.1006 The relevant interest

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

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

I5.221 Lifetime termination of QIIP—general

D4.104 Company residence and the case law test

D1.1422 Calculating NGIE and ANGIE

E6.102K Statutory residence test—the definition of a 'home'