Chapter V ASSESSMENT, COLLECTION, RECOVERY AND APPEALS

United Kingdom

1. 202AAssessment on receipts basis.
2. 202BReceipts basis: meaning of receipt.
3. 203Pay as you earn.
4. 203AP.A.Y.E.: meaning of payment.
5. 203BPAYE: payment by intermediary.
6. 203CPAYE: employee of non-UK employer.
7. 203DPAYE: employee non-resident, etc.
8. 203EPAYE: mobile UK workforce.
9. 203FPAYE: tradeable assets.
10. 203FAPAYE: enhancing the value of an asset.
11. 203FBPAYE: gains from share options etc.
12. 203GPAYE: non-cash vouchers.
13. 203HPAYE: credit-tokens.
14. 203IPAYE: cash vouchers.
15. 203JS.203B to s.203I: accounting for tax.
16. 203KTrading arrangements.
17. 203LS.203B to s.203K: interpretation, etc.
18. 204P.A.Y.E repayments.
19. 205Assessments unnecessary in certain circumstances.
20. 206Additional provision for certain assessments.
21. 206APAYE settlement agreements.
22. 207Disputes as to domicile or ordinary residence.