Employment Income Manual
Contents:
- Preface
- [EIM00100] About this manual
- Employment income [EIM00500]
- Incentive award schemes [EIM11200]
- Accommodation provided by reason of employment [EIM11300]
- PAYE special types of payment [EIM11800]
- Termination payments and benefits [EIM12800]
- Employer-financed and non-approved retirement benefits schemes [EIM15000]
- Value Added Tax: inter-relation with earnings and expenses [EIM15500]
- Vouchers and credit tokens [EIM16000]
- The benefits code: benefits and expenses payments [EIM20000]
- Van and van fuel benefit from 2005/06 [EIM22700]
- The benefits code: car and car fuel benefit [EIM23000]
- The benefits code: beneficial loans [EIM26100]
- The benefits code: scholarships provided for members of the family or household of a director or employee [EIM30000]
- Dispensations [EIM30050]
- Exemption for amounts which would otherwise be deductible [EIM30200]
- Deductions: directors' and officers' liabilities [EIM30500]
- Employees using own vehicles for work: mileage allowance payments, AMAPs, MAR, passenger payments [EIM31200]
- Employee Car Ownership Schemes (ECOS) [EIM31500]
- Deductions from general earnings [EIM31600]
- Deductions: travel expenses: general [EIM31800]
- Deductions: expenses other than travel [EIM32400]
- Seafarers' Earnings Deduction: introduction and table of contents [EIM33000]
- Special rules for employees travelling to work outside the United Kingdom [EIM34000]
- Travelling expenses: employees working but not domiciled in the United Kingdom [EIM35000]
- Deductions from earnings: capital allowances: introduction: arrangement of guidance [EIM36500]
- The scope of the charge to tax on general earnings [EIM40000]
- Employment income: basis of assessment for general earnings: arrangement of guidance [EIM42200]
- Waivers of remuneration and salary sacrifice [EIM42700]
- Residence and domicile [EIM42800]
- Optional remuneration arrangements [EIM44000]
- Employment income provided through third parties: overview, general approach [EIM45000]
- Tax treatment of particular occupations A to Ce [EIM50000]
- Tax treatment of particular occupations: Cl to J [EIM60000]
- Tax treatment of particular occupations L to R [EIM65799]
- Tax treatment of particular occupations: S to Z [EIM70199]
- Assessments, appeals and other procedures [EIM71400]
- The taxation of pension income [EIM74000]
- Social security benefits: table of contents [EIM76000]
- Appendices page [EIM77000]
- Additional material found on the HMRC site [EIM01]
