Contents:

• [EIM05005] Employment income: retraining expenses paid by employer: exemption from tax
• [EIM05010] Employment income: retraining expenses paid by employer: conditions to be satisfied for exemption
• [EIM05020] Employment income: retraining expenses paid by employer: expenses to which exemption applies
• [EIM05030] Employment income: retraining expenses paid by employer: withdrawal of exemption: notification by employers of failure to comply with conditions for exemption: Inspector's power to obtain information
• [EIM05040] Employment income: retraining expenses paid by employer: withdrawal of exemption: power to make assessments
• [EIM05100] Employment income: round sum expense allowances
• [EIM05150] Employment income: Save As You Earn (SAYE): employer's contributions
• [EIM05200] Employment income: scale rate expenses payments: general
• [EIM05210] Employment income: scale rate expenses payments: subsistence expenses: sampling guidance
• [EIM05215] Employment income: scale rate expenses payments: subsistence expenses: sampling guidance: expenses to be included
• [EIM05220] Employment income: scale rate expenses payments: subsistence expenses: sampling guidance: sampling exercise incomplete
• [EIM05230] Employment income: scale rate expenses: subsistence expenses: advisory benchmark scale rate payments
• [EIM05231] Employment income: scale rate expenses: subsistence expenses: table of benchmark scale rates
• [EIM05232] Employment income: scale rate expenses: subsistence expenses: examples of what 'regular' means
• [EIM05233] Employment income: scale rate expenses: benchmark rates: questions and answers
• [EIM05250] Employment income: scale rate expenses payments: accommodation and subsistence payments to employees travelling outside the UK: tables of overseas scale rates
• [EIM05255] Employment income: scale rate expenses payments: accommodation and subsistence payments to employees travelling outside the UK: tables of overseas scale rates: what the tables contain: what is not covered
• [EIM05260] Employment income: scale rate expenses payments: accommodation and subsistence payments to employees travelling outside the UK: tables of overseas scale rates: how to use the overseas scale rates
• [EIM05265] Employment income: scale rate expenses payments: accommodation and subsistence payments to employees travelling outside the UK: employee staying as guest of a private individual
• [EIM05270] Employment income: scale rate payments: accommodation and subsistence payments to employees travelling outside the UK: employee receiving free meals and accommodation
• [EIM05275] Employment income: scale rate expenses payments: accommodation and subsistence payments to employees travelling outside the UK: employee staying in vacant residential property
• [EIM05277] Employment income: scale rate expenses payments: accommodation and subsistence payments to employees travelling outside the UK: Airline employees: relationship with Flight Duty Allowances
• [EIM05280] Employment income: scale rate expenses payments: accommodation and subsistence payments to employees travelling outside the UK: tables of overseas scale rates: examples
• [EIM06205] Employment income: scholarship income: general
• [EIM06210] Employment income: scholarship income: payments taxable as employment income?
• [EIM06215] Employment income: scholarship income: scholarship and apprenticeship schemes at universities and colleges
• [EIM06220] Employment income: scholarship income: Statement of Practice 4/86: academic years commencing on and after 1 September 2007
• [EIM06225] Employment income: scholarship income: rates of payment under Statement of Practice 4/86
• [EIM06230] Employment income: scholarship income: meaning of scholarship
• [EIM06235] Employment income: scholarship income: meaning of full time education
• [EIM06237] Employment income: scholarship income: meaning of at a university, college, school or other educational establishment
• [EIM06240] Employment income: scholarship income: rates of payment under Statement of Practice 4/86: examples
• [EIM06245] Employment income: scholarship income: directors and employees
• [EIM06250] Employment income: scholarship income: miscellaneous awards: research awards or fellowships
• [EIM06255] Employment income: scholarship income: miscellaneous awards: training grants made by Health and Social Services
• [EIM06257] Employment income: scholarship income: miscellaneous awards: teacher training bursaries; teaching grants; golden hellos
• [EIM06260] Employment income: scholarship income: miscellaneous awards: awards made by universities etc.
• [EIM06265] Employment income: scholarship income: miscellaneous awards: awards made by Government departments or Government sponsored bodies
• [EIM06270] Employment income: scholarship income: miscellaneous awards: awards made by overseas bodies
• [EIM06271] Employment income: scholarship income: awards to researchers by the European Union
• [EIM06275] Employment income: scholarship income: student union officials
• [EIM06300] Employment income: season tickets provided; liability to tax
• [EIM06400] Employment income: sick pay and injury payments: general
• [EIM06410] Employment income: sick pay and injury payments: sick pay funded by the employer – permanent health insurance
• [EIM06420] Employment income: sick pay and injury payments: sick pay funded by employees
• [EIM06430] Employment income: sick pay and injury payments: sick pay funded partly by the employer and partly by employees
• [EIM06440] Employment income: sick pay and injury payments: sick pay and other sums paid after cessation of employment
• [EIM06450] Employment income: sick pay and injury payments: injury payments
• [EIM06460] Employment income: sick pay and injury payments: examples
• [EIM06500] Employment income: strike pay from trade unions
• [EIM06600] Employment income: exemption for suggestion scheme awards: introduction
• [EIM06610] Employment income: exemption for suggestion scheme awards: conditions for exemption
• [EIM06620] Employment income: exemption for suggestion scheme awards: the permitted maximum: encouragement awards
• [EIM06630] Employment income: exemption for suggestion scheme awards: the permitted maximum: financial benefit awards
• [EIM06640] Employment income: exemption for suggestion scheme awards: two or more awards for same suggestion on same occasion
• [EIM06641] Employment income: exemption for suggestion scheme awards: two or more awards for same suggestion on same occasion: example
• [EIM06642] Employment income: exemption for suggestion scheme awards: two or more awards for same suggestion on same occasion: example
• [EIM06650] Employment income: exemption for suggestion scheme awards: two or more awards for same suggestion on different occasions
• [EIM06651] Employment income: exemption for suggestion scheme awards: two or more awards for same suggestion on different occasions: example
• [EIM06652] Employment income: exemption for suggestion scheme awards: two or more awards for same suggestion on different occasions: example
• [EIM06660] Employment income: exemption for suggestion scheme awards: employee making more than one successful suggestion
• [EIM06670] Employment income: exemption for suggestion scheme awards: employer using scheme to make non-qualifying awards
• [EIM07700] Employment income: tax-free remuneration
• [EIM07800] Employment income: telephone expenses
• [EIM07900] Employment income: tips and gratuities: troncs
• [EIM08001] Employment income: transfer of real property to employees: Langham v Veltema
• [EIM08002] Employment income: transfer of real property to employees: consulting the Valuation Office Agency
• [EIM08003] Employment income: transfer of real property to employees: action following Valuation Office Agency's report
• [EIM08004] Employment income: transfer of real property to employees: property outside the UK
• [EIM08005] Employment income: transfer of real property to employees: alternative charges to tax
• [EIM08006] Employment income: transfer of real property to employees: capital gains tax liability and Trading Income deduction for the employer
• [EIM08007] Employment income: transfer of real property to employees: options
• [EIM08008] Employment income: transfer of real property by employees to the employer at more than market value
• [EIM10000] Employment income: travelling and subsistence payments: general
• [EIM10010] Employment income: travelling and subsistence payments: travel between places of work
• [EIM10020] Employment income: travelling and subsistence payments: travel from home to normal place of work
• [EIM10030] Employment income: travelling and subsistence payments: travel from home where home is a place of work
• [EIM10040] Employment income: travelling and subsistence payments: emergency call out: travel between home and normal place of employment
• [EIM10050] Employment income: travelling and subsistence payments: emergency call out: travel between home and a place other than a normal place of employment
• [EIM10060] Employment income: travelling and subsistence payments: travel from home to places other than the normal place of work: detached duty
• [EIM10070] Employment income: travelling and subsistence payments: employees with no normal place of work: peripatetic employees
• [EIM10080] Employment income: travelling and subsistence payments: home to work travel of disabled persons
• [EIM10090] Employment income: travelling and subsistence payments: assisted travel schemes
• [EIM10100] Employment income: travelling and subsistence payments: disruption to public transport caused by strikes
• [EIM10120] Employment income: travelling and subsistence payments: disruption to public transport caused by strikes: example
• [EIM10150] Employment income: travelling and subsistence payments: motor mileage allowances paid for business travel in an employee's own car
• [EIM10210] Employment income: travelling and subsistence payments: taxis and other journeys home from work paid for or provided by an employer
• [EIM10220] Employment income: travelling and subsistence payments: taxis and other journeys home from work: terms of exemption not met
• [EIM10300] Employment income: travelling and subsistence payments: particular occupations
• [EIM10400] Employment income: uniform allowances
• [EIM10450] Employment income: vouchers
• [EIM10500] Employment income: work experience payments to young people