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Home / Simons-Taxes /Personal and employment tax /Part E5 Special classes of individual /Division E5.5 Subcontractors in the construction industry /Construction industry scheme—miscellaneous / E5.565 Construction industry scheme—payment by cheque

E5.565 Construction industry scheme—payment by cheque

Personal and employment tax

If a payment is made to HMRC by cheque and the cheque is paid

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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

B3.325 General exclusions—first-year qualifying expenditure

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

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

C2.1020 Employment-related securities options and capital gains

E4.11120 Additional annual returns by employers—overview

E6.303A Domicile of origin

I3.750 POAT—introduction to existing arrangements

E8.810 Application for a National Insurance number

C1.106A Annual exempt amount

A1.543 Welsh GAAR

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

I4.562 Sales and mortgages of reversionary interests

D6.618 Capital treatment on a purchase of own shares—HMRC advance clearance and reporting obligations

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

I5.1122 More than one settlor (income tax and CGT)

C2.1016 Option to subscribe for shares in a company (share warrants)

B2.472 Tax and tax-related expenditure

D6.233 Rights issue—sale of rights nil paid