E4.1133 PAYE—K codes

Personal and employment tax

Commentary

The restrictions taken into account in the calculation of a tax code (items (i)–(v) in E4.1132) may exceed the allowances and reliefs due, eg where substantial benefits in kind (such as a company car and car fuel) or a state pension are involved, or where the personal allowance is restricted due to total income exceeding £100,000. The excess of the restrictions

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E4.1133 PAYE—K codes

Personal and employment tax

E5.406A Employees of European Union institutions—tax exemptions

E4.507S Operation of the charge on securities with artificially enhanced market value

D1.8101 Groups of companies

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

E4.11120 Additional annual returns by employers—overview

I9.325 Foreign pensions free from IHT

E6.303A Domicile of origin

A1.810 Limitation

I5.251 Absolute entitlement by the life tenant

D2.250 Group relief—limited rights, variable rights and options attaching to ordinary shares

B2.315 The concept of wholly and exclusively

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

B8.210 Restrictions on sideways loss relief

E4.1167 Payments made after leaving and after issue of form P45

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

I11.215 IHT accounts—excepted settlements

I5.1212 Protector of a foreign trust

C2.106 Deferred and contingent consideration on disposals

B2.202 Capital receipts

D4.412 CFCs—excluded territories exemption

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E4.1133 PAYE—K codes

Personal and employment tax

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