PAYE schemes
Occupational pension scheme
Only pension providers that make pension payments to former employees or
dependants of deceased employees, need to register as an occupational pension
scheme.
Tronc master
Tronc master is a name HM Revenue & Customs uses to describe the person who
distributes tips, gratuities and services charges to other employees. A tronc
scheme is needed if the tips etc are not already included as part of the
employer's payroll.
Electoral duties
This only applies to councils or local authorities when payments are made to
individuals in respect of electoral duties.
Exam duties
This only applies when universities pay fees to examiners, invigilators,
settlers and for all related duties in any way connected with GCSE and A level
and first degree examinations.