Contents:

• [EIM60000] EIM60000 – Tax treatment of particular occupations: Cl to J
• [EIM60001] EIM60001 – Ministers of religion: overview
• [EIM60005] EIM60005 – Ministers of religion: type of income
• [EIM60007] EIM60007 – Ministers of religion: exemption of income: overview
• [EIM60009] EIM60009 – Ministers of religion: exemption of income: properties that do not qualify
• [EIM60011] EIM60011 – Ministers of religion: exemption of income: summary of exempt earnings
• [EIM60013] EIM60013 – Ministers of religion: exemption of income: statutory amounts and statutory deductions
• [EIM60014] EIM60014 – Ministers of religion: exemption of income: Council Tax
• [EIM60015] EIM60015 – Ministers of religion: exemption of income: heating, lighting, cleaning, gardening: excluded employments for 2015/2016 and earlier
• [EIM60020] EIM60020 – Ministers of religion: provided living accommodation
• [EIM60025] EIM60025 – Ministers of religion: gifts and similar receipts
• [EIM60027] EIM60027 – Ministers of religion: Easter offerings
• [EIM60029] EIM60029 – Ministers of religion: fees received
• [EIM60040] EIM60040 – Ministers of religion: allowable expenses: overview
• [EIM60042] EIM60042 – Ministers of religion: allowable expenses: duties of a minister
• [EIM60044] EIM60044 – Ministers of religion: allowable expenses: property expenses
• [EIM60046] EIM60046 – Ministers of religion: allowable expenses: particular items
• [EIM60047] EIM60047 – Ministers of religion: allowable expenses: particular items: continued
• [EIM60048] EIM60048 – Ministers of religion: allowable expenses: domestic expenses
• [EIM60066] EIM60066 – Provisions of the benefits code not applicable to ministers of religion – overview
• [EIM60067] EIM60067 – Provisions of the benefits code not applicable to ministers of religion – working out if a minister of religion has earnings at a rate of less than £8,500 a year
• [EIM60068] EIM60068 – Provisions of the benefits code not applicable to ministers of religion – working out if a minister of religion has earnings at a rate of less than £8,500 a year – authorised deductions
• [EIM60200] EIM60200 – Tax treatment of collegiate bodies
• [EIM60300] EIM60300 – Tax treatment of former Customs and Excise Officers: clothing expenses
• [EIM60700] EIM60700 – Tax treatment of income from Government and other Public Departments: scope of guidance
• [EIM60710] EIM60710 – Tax treatment of income from Government and other Public Departments: bodies treated as Public Departments
• [EIM60720] EIM60720 – Tax treatment of income from Government and other Public Departments: expenses deductions under Section 368 ITEPA 2003
• [EIM60730] EIM60730 – Tax treatment of income from Government and other Public Departments: expenses deductions under Section 336 ITEPA 2003
• [EIM60740] EIM60740 – Tax treatment of income from Government and other Public Departments: part-time public appointments: general: travel allowances
• [EIM61000] EIM61000 – Tax treatment of doctors: hospital doctors: treatment of expenses: general
• [EIM61005] EIM61005 – Tax treatment of doctors: hospital doctors: treatment of expenses: use of equipment
• [EIM61010] EIM61010 – Tax treatment of doctors: hospital doctors: treatment of expenses: mileage allowance
• [EIM61012] EIM61012 – Tax treatment of doctors: pre-registration house officers: living accommodation
• [EIM61015] EIM61015 – Tax treatment of doctors: hospital doctors: treatment of expenses: telephone
• [EIM61017] EIM61017 – Tax treatment of doctors: hospital doctors: junior doctors on rotational contracts: travel expenses
• [EIM61018] EIM61018 – Tax treatment of doctors: hospital doctors: junior doctors on rotational contracts: training expenses
• [EIM61020] EIM61020 – Tax treatment of doctors: trainee general practitioners: car allowances
• [EIM61025] EIM61025 – Tax treatment of doctors: NHS contributions and payments under retirement annuity contracts: doctors, etc. wholly in employment
• [EIM61030] EIM61030 – Tax treatment of payments from Local Medical Committees to part-time committee members
• [EIM61200] EIM61200 – Trainee Educational Psychologists – treatment of educational maintenance payments made during period of university training
• [EIM61300] EIM61300 – Tax treatment of Electoral Registration Officers and their staffs: England and Wales
• [EIM61301] EIM61301 – Tax treatment of Electoral Registration Officers and their staffs: Scotland and Northern Ireland
• [EIM61302] EIM61302 – Tax treatment of Electoral Registration Officers and their staffs: pay arrangements
• [EIM61400] EIM61400 – Tax treatment of electrical contracting employees: holiday pay and travelling allowances
• [EIM61500] EIM61500 – Tax treatment of engineering employees: holiday pay and training schemes
• [EIM62600] EIM62600 – Tax treatment of engineering design employees: travelling and subsistence allowances
• [EIM62605] EIM62605 – Tax treatment of engineering design employees: guidelines issued by the Federation of Engineering Design Companies: introduction
• [EIM62610] EIM62610 – Tax treatment of engineering design employees: guidelines issued by the Federation of Engineering Design Companies: travelling expenses
• [EIM62615] EIM62615 – Tax treatment of engineering design employees: guidelines issued by the Federation of Engineering Design Companies: mileage allowance
• [EIM62620] EIM62620 – Tax treatment of engineering design employees: guidelines issued by the Federation of Engineering Design Companies: overnight subsistence
• [EIM62625] EIM62625 – Tax treatment of engineering design employees: guidelines issued by the Federation of Engineering Design Companies: day subsistence
• [EIM62800] EIM62800 – Tax treatment of the entertainment industry: theatrical performers: fees paid to agents
• [EIM62810] EIM62810 – Tax treatment of the entertainment industry: theatrical performers: fees paid to agents: amount of the deduction
• [EIM62910] EIM62910 – Tax treatment of examiners: deductions for expenses
• [EIM62920] EIM62920 – Tax treatment of examiners: deductions for expenses: use of home
• [EIM63600] EIM63600 – Tax treatment of fire officers: arrangement of guidance
• [EIM63610] EIM63610 – Tax treatment of fire officers: full-time members of fire brigades in Great Britain: taxable allowances
• [EIM63620] EIM63620 – Tax treatment of fire officers: part-time fire officers (retained members): taxable allowances
• [EIM63630] EIM63630 – Tax treatment of fire officers: part-time fire officers (retained members): long service bounty scheme
• [EIM63640] EIM63640 – Tax treatment of fire officers: full and part-time fire officers: non-taxable allowances
• [EIM63641] EIM63641 – Tax treatment of fire officers: motor mileage allowances
• [EIM63645] EIM63645 – Tax treatment of fire officers: motor mileage allowances paid for private journeys
• [EIM63650] EIM63650 – Tax treatment of fire officers: expenses deductions: laundering uniforms
• [EIM63660] EIM63660 – Tax treatment of fire officers: chargeable benefit: provided vehicles: emergency vehicle or ordinary car
• [EIM64000] EIM64000 – Tax treatment of fishermen: expenses deductions
• [EIM64100] EIM64100 – Tax treatment of Association footballers: general: arrangement of guidance
• [EIM64105] EIM64105 – Tax treatment of Association footballers: types of payment
• [EIM64110] EIM64110 – Tax treatment of Association footballers: signing-on fees
• [EIM64115] EIM64115 – Tax treatment of Association footballers: share of transfer fee
• [EIM64120] EIM64120 – Tax treatment of benefits matches and testimonials given to sportsmen and women – in particular rugby, soccer and cricket players
• [EIM64121] EIM64121 – Tax treatment of benefits matches and testimonials given to sportspersons – changes from 6 April 2017
• [EIM64122] EIM64122 – Tax treatment of benefits matches and testimonials given to sportspersons – changes from 6 April 2017 – conditions for tax exemption on first £100,000 payment
• [EIM64123] EIM64123 – Tax treatment of benefits matches and testimonials given to sportspersons -The Sporting Testimonial Payments (Excluded Relevant Step) Regulations
• [EIM64125] EIM64125 – Tax treatment of Association footballers: loyalty bonuses
• [EIM64130] EIM64130 – Tax treatment of Association footballers: payments for representative appearances
• [EIM64135] EIM64135 – Tax treatment of Association footballers: termination payments
• [EIM64140] EIM64140 – Tax treatment of Association footballers: travelling expenses
• [EIM64141] EIM64141 – Tax treatment of Association footballers: Travel expenses: Travel in the performance of the duties
• [EIM64142] EIM64142 – Tax treatment of Association footballers: Travel expenses: Temporary Workplace rules: The home ground
• [EIM64143] EIM64143 – Tax treatment of Association footballers: Travel expenses: Temporary Workplace rules: Training facility
• [EIM64144] EIM64144 – Tax treatment of Association footballers: travel expenses: particular journeys
• [EIM64145] EIM64145 – Tax treatment of Association footballers: payments to non- contract and amateur players
• [EIM64150] EIM64150 – Tax treatment of Rugby footballers: general: arrangement of guidance
• [EIM64155] EIM64155 – Tax treatment of Rugby footballers: types of payment
• [EIM64160] EIM64160 – Tax treatment of Rugby footballers: signing-on fees after 1 January 1996: general: conditional payments
• [EIM64600] EIM64600 – Tax treatment of insurance agents: general: arrangement of guidance
• [EIM64605] EIM64605 – Tax treatment of insurance agents: Statement of Practice SP4/97
• [EIM64610] EIM64610 – Tax treatment of insurance agents: Trading Income cases
• [EIM64615] EIM64615 – Tax treatment of insurance agents: commission received by agents who are employees
• [EIM64620] EIM64620 – Tax treatment of insurance agents: commission and discounts available to the general public
• [EIM64625] EIM64625 – Tax treatment of insurance agents: invested commission
• [EIM64630] EIM64630 – Tax treatment of insurance agents: discounted premiums or price
• [EIM64635] EIM64635 – Tax treatment of insurance agents: cashbacks received by employees
• [EIM64640] EIM64640 – Tax treatment of insurance agents: expenses: full- time agents
• [EIM64645] EIM64645 – Tax treatment of insurance agents: expenses
• [EIM64700] EIM64700 – Tax treatment of journalists: deductions for expenses: newspapers and periodicals