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Home / Simons-Taxes /Personal and employment tax /Part E8 National Insurance contributions /Division E8.2 Employment, earnings and Class 1, 1A and 1B contributions /Employment income and National Insurance contributions (NIC) / E8.203A Destinations for rewritten material

E8.203A Destinations for rewritten material

Personal and employment tax

The list below details the destinations of rewritten and deleted content:

E8.202 [Rewritten—Determination of employment status]

Rewritten to E4.205

E8.203 [Rewritten—Effect of change of status]

Rewritten to E4.207A

E8.204 [Rewritten—Contract of service or contract for services]

Rewritten to E4.205A

E8.212 [Rewritten—Status categorisation introduction]

Rewritten to E4.205A

E8.213 [Rewritten—Employees]

Rewritten to E4.201

E8.214 [Rewritten—Office cleaners etc]

Rewritten

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E5.607 Corporate members

I4.265 Lifetime transfers reported late

C1.106 Allowable capital losses

B3.325 General exclusions—first-year qualifying expenditure

D1.8101 Groups of companies

I7.504 Designation for the conditional exemption

E4.11120 Additional annual returns by employers—overview

E6.303A Domicile of origin

A4.214 Claims following further assessments—income tax and capital gains tax

C1.106A Annual exempt amount

A4.557 Late filing penalties—company tax returns

E8.271 Liability for Class 1A contributions

C2.201 Allowable expenditure for capital gains—overview

C2.902 Wasting assets—wasting of allowable expenditure

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

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

B8.210 Restrictions on sideways loss relief

I7.120A BPR and excepted assets

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

C2.1173 Interaction of the exemption election regime with other capital gains exemptions