PAYE140000 - The PAYE discretion at s684(7A)(b) ITEPA 2003 and contractor loans avoidance schemes: contents

  1. PAYE140001
    Definitions, introduction and scope of guidance
  2. PAYE140005
    Background
  3. PAYE140010
    The categories of schemes where an officer of HMRC may consider using the PAYE discretion
  4. PAYE140015
    Category 1
  5. PAYE140020
    Category 2
  6. PAYE140025
    Category 3
  7. PAYE140030
    Other factors that may be relevant to the exercise of the PAYE discretion, where the category-specific factors are present
  8. PAYE140035
    Recording your decision
  9. PAYE140040
    Group decisions
  10. PAYE140045
    Insufficient information about the scheme
  11. PAYE140050
    Where an officer has decided to exercise the PAYE discretion
  12. PAYE140055
    The PAYE discretion and Regulation 80 determinations
  13. PAYE140060
    How use of the PAYE discretion will work where there is a closed enquiry or an assessment has been issued and the decision is under appeal
  14. PAYE140065
    Finalising the tax