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Home / Simons-Taxes /Personal and employment tax /Part E8 National Insurance contributions /Division E8.8 NIC administration /NIC administration—returns and records / E8.825 Records relating to statutory sick pay

E8.825 Records relating to statutory sick pay

Personal and employment tax

In order to enable the NIC&EO to check the operation of statutory sick pay, before 6 April 2014 full records had to be kept of all periods consisting of four or more days which,

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E5.607 Corporate members

C1.106 Allowable capital losses

A4.204 Claims procedure—corporation tax

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

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

I3.750 POAT—introduction to existing arrangements

D7.1140 Methods of leaving the REIT regime

A1.810 Limitation

E1.1502 Tax treatment of transfers with accrued interest

C2.201 Allowable expenditure for capital gains—overview

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

C3.305 Rollover relief—time limit for acquisition of replacement assets

D3.410 Benefits provided by close companies to participators

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

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

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

D6.711 Liquidation—capital gains implications

E3.192 CGT loss relief on disposal of EIS shares

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

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