Employment Income Manual
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]
- Social security benefits [EIM76000]
- EIM75000 – The taxation of pension income [EIM75000]
- EIM76000 – Social security benefits [EIM76000]
- Appendices page [EIM77000]
- EIM77000 – Appendices page [EIM77000]
- Additional material found on the HMRC site [EIM0]
- [EIM001] EIMUPDATE001 – EIM Historic Update Index
- Additional material found on the HMRC site [EIM0]