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.