Contents:

• Preface
• [EIM00010] EIM00010 – Data protection
• [EIM00100] EIM00100 – About this manual
• EIM00500 – Employment income [EIM00500]
• EIM11200 – Incentive award schemes [EIM11200]
• EIM11300 – Accommodation provided by reason of employment [EIM11300]
• EIM11800 – PAYE special types of payment [EIM11800]
• EIM12800 – Termination payments and benefits [EIM12800]
• EIM15000 – Employer-financed and non-approved retirement benefits schemes [EIM15000]
• EIM15500 – Value Added Tax: inter-relation with earnings and expenses [EIM15500]
• EIM16000 – Vouchers and credit tokens [EIM16000]
• EIM20000 – The benefits code: benefits and expenses payments [EIM20000]
• EIM22700 – Van and van fuel benefit from 2005/06 [EIM22700]
• EIM23000 – The benefits code: car and car fuel benefit [EIM23000]
• EIM26100 – The benefits code: beneficial loans [EIM26100]
• EIM30000 – The benefits code: scholarships provided for members of the family or household of a director or employee [EIM30000]
• EIM30050 – Dispensations [EIM30050]
• EIM30200 – Exemption for amounts which would otherwise be deductible [EIM30200]
• EIM30500 – Deductions: directors' and officers' liabilities [EIM30500]
• EIM31200 – Employees using own vehicles for work: mileage allowance payments, AMAPs, MAR, passenger payments [EIM31200]
• EIM31500 – Employee Car Ownership Schemes (ECOS) [EIM31500]
• EIM31600 – Deductions from general earnings [EIM31600]
• EIM31800 – Deductions: travel expenses: general [EIM31800]
• EIM32400 – Deductions: expenses other than travel [EIM32400]
• Seafarers' Earnings Deduction: introduction and table of contents [EIM33000]
• EIM33000 – Seafarers' Earnings Deduction: introduction and table of contents [EIM33000]
• Special rules for employees travelling to work outside the United Kingdom [EIM34000]
• EIM34000 – Special rules for employees travelling to work outside the United Kingdom [EIM34000]
• Travelling expenses: employees working but not domiciled in the United Kingdom [EIM35000]
• EIM35000 – Travelling expenses: employees working but not domiciled in the United Kingdom [EIM35000]
• Deductions from earnings: capital allowances: introduction: arrangement of guidance [EIM36500]
• EIM36500 – Deductions from earnings: capital allowances: introduction: arrangement of guidance [EIM36500]
• The scope of the charge to tax on general earnings [EIM40000]
• EIM40000 – The scope of the charge to tax on general earnings [EIM40000]
• Employment income: basis of assessment for general earnings: arrangement of guidance [EIM42200]
• EIM42200 – Employment income: basis of assessment for general earnings: arrangement of guidance [EIM42200]
• Waivers of remuneration and salary sacrifice [EIM42700]
• EIM42700 – Waivers of remuneration and salary sacrifice [EIM42700]
• Residence and domicile [EIM42800]
• EIM42800 – Residence and domicile [EIM42800]
• Optional remuneration arrangements [EIM44000]
• EIM44000 – Optional remuneration arrangements [EIM44000]
• Employment income provided through third parties: overview, general approach [EIM45000]
• EIM45000 – Employment income provided through third parties: overview, general approach [EIM45000]
• Tax treatment of particular occupations A to Ce [EIM50000]
• EIM50000 – Tax treatment of particular occupations A to Ce [EIM50000]
• Tax treatment of particular occupations: Cl to J [EIM60000]
• EIM60000 – Tax treatment of particular occupations: Cl to J [EIM60000]
• Tax treatment of particular occupations L to R [EIM65799]
• EIM65799 – Tax treatment of particular occupations L to R [EIM65799]
• Tax treatment of particular occupations: S to Z [EIM70199]
• EIM70199 – Tax treatment of particular occupations: S to Z [EIM70199]
• Assessments, appeals and other procedures [EIM71400]
• EIM71400 – Assessments, appeals and other procedures [EIM71400]
• The taxation of pension income [EIM74000]
• EIM74000 – The taxation of pension income [EIM74000]
• Social security benefits [EIM76000]
• EIM76000 – Social security benefits [EIM76000]
• Appendices page [EIM77000]
• EIM77000 – Appendices page [EIM77000]
• Additional material found on the HMRC site [EIM0]
• Additional material found on the HMRC site [EIM0]