– see also Employment income

Accommodation provided by employer


Agency workers' remuneration

Cost of living index

Petrol purchased by credit card, emoluments

Barrister's part-time lecturing payments

Beneficial loans

Bonus payment

Car available for private use, insurance

Compensation payments

Loss of future commission payments

Loss of rights under redundancy scheme


Newspaper and periodicals allowance

Third party payments

Determinations for untaxed allowances received

Director's living accommodation and benefits in kind

Disability benefit

Disability payments out of employer's pension fund

Dividend payments through employee trust

Doctor's travelling expenses

Earnings from work done abroad, long absences

Emoluments under contract of employment, non-UK domicile

Employees of non-resident company

Ex gratia payment for loss of rights under share option scheme

Excessive assessment, burden of proof

Expenditure wholly, exclusively and necessarily incurred


Freelance film technician

Interest on loan

Lecturer, remuneration

Living allowance, working away from home

Lump sum payments


Loss of rights

Meaning of emoluments from employment, dividends

Misconceived assessment, entitlement to appeal

Mobility allowance

Office holder

Barristers' clerk


Payment for deprivation of rights

Pension scheme unauthorised retirement payments

Post-6 April 2003

Private use of car, deductible expense

Recovery of tax from employee, validity of direction

Residence and ordinary residence

– see Residence

Retirement pension payments

Salary in lieu of notice


Severance payment

Shares profit, liability

Short absences abroad, non-working days

Supplementary redundancy payments

Teacher's travelling allowance

Termination payment, absence from the UK

Travelling expenses