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Home / Simons-Taxes /Personal and employment tax /Part E4 Employment income /Division E4.11 The 'Pay As You Earn' system /Deduction of PAYE and other items from employee pay / E4.1143 PAYE for a business with branches

E4.1143 PAYE for a business with branches

Personal and employment tax

Where earnings are paid from the head office of a business with branches, the deductions working sheets or computerised payroll records are normally retained at the head office. But where earnings

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E5.607 Corporate members

A4.204 Claims procedure—corporation tax

B5.301 Intellectual property—overview

I9.421 Situs of simple contract debts for IHT

I4.142A Liabilities which are not discharged out of the estate

E6.303A Domicile of origin

B2.413 Car hire

A1.543 Welsh GAAR

E4.622 Vans—main rules

C2.201 Allowable expenditure for capital gains—overview

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

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

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

B2.319 Duality of purpose—apportionment of the expenditure

E7.234 Other types of lifetime benefit lump sum

B2.472 Tax and tax-related expenditure

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

C3.1706 PPR relief where there is job-related accommodation