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Home / Simons-Taxes /Personal and employment tax /Part E4 Employment income /Division E4.2 Office or employment /Status of particular occupations determined by statute / E4.227H Status of volunteer development workers

E4.227H Status of volunteer development workers

Personal and employment tax

Volunteer development workers who are not treated as employed under other provisions of the National Insurance legislation are treated as self-employed,

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E5.607 Corporate members

B6.749 ATED—property developers

I9.421 Situs of simple contract debts for IHT

C2.1020 Employment-related securities options and capital gains

E6.303A Domicile of origin

E8.810 Application for a National Insurance number

C1.106A Annual exempt amount

A1.543 Welsh GAAR

A1.810 Limitation

E4.622 Vans—main rules

B5.812A Particular charitable bodies

I5.226 Disposals of QIIPs for consideration

I5.251 Absolute entitlement by the life tenant

C2.201 Allowable expenditure for capital gains—overview

E4.1318 Special mixed fund rules

I5.221 Lifetime termination of QIIP—general

D1.1061 Substantial shareholding exemption—interaction with other reliefs

I11.215 IHT accounts—excepted settlements

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

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