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]
• Employees using own vehicles for work: mileage allowance payments, AMAPs, MAR, passenger payments [EIM31200]
• Employee Car Ownership Schemes (ECOS) [EIM31500]
• Employee Car Ownership Schemes (ECOS) [EIM31500]
• Deductions from general earnings [EIM31600]
• Deductions from general earnings [EIM31600]
• Deductions: travel expenses: general [EIM31800]
• Deductions: travel expenses: general [EIM31800]
• Deductions: expenses other than travel [EIM32400]
• Deductions: expenses other than travel [EIM32400]
• Seafarers' Earnings Deduction: introduction and table of contents [EIM33000]
• Seafarers' Earnings Deduction: introduction and table of contents [EIM33000]
• Special rules for employees travelling to work outside the United Kingdom [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]
• Travelling expenses: employees working but not domiciled in the United Kingdom [EIM35000]
• Deductions from earnings: capital allowances: introduction: arrangement of guidance [EIM36500]
• Deductions from earnings: capital allowances: introduction: arrangement of guidance [EIM36500]
• The scope of the charge to tax on general earnings [EIM40000]
• The scope of the charge to tax on general earnings [EIM40000]
• Employment income: basis of assessment for general earnings: arrangement of guidance [EIM42200]
• Employment income: basis of assessment for general earnings: arrangement of guidance [EIM42200]
• Waivers of remuneration and salary sacrifice [EIM42700]
• Waivers of remuneration and salary sacrifice [EIM42700]
• Residence and domicile [EIM42800]
• Residence and domicile [EIM42800]
• Optional remuneration arrangements [EIM44000]
• Optional remuneration arrangements [EIM44000]
• Employment income provided through third parties: overview, general approach [EIM45000]
• Employment income provided through third parties: overview, general approach [EIM45000]
• Tax treatment of particular occupations A to Ce [EIM50000]
• Tax treatment of particular occupations A to Ce [EIM50000]
• Tax treatment of particular occupations: Cl to J [EIM60000]
• Tax treatment of particular occupations: Cl to J [EIM60000]
• Tax treatment of particular occupations L to R [EIM65799]
• Tax treatment of particular occupations L to R [EIM65799]
• Tax treatment of particular occupations: S to Z [EIM70199]
• Tax treatment of particular occupations: S to Z [EIM70199]
• Assessments, appeals and other procedures [EIM71400]
• Assessments, appeals and other procedures [EIM71400]
• The taxation of pension income [EIM74000]
• The taxation of pension income [EIM74000]
• Social security benefits [EIM76000]
• Social security benefits [EIM76000]
• Appendices page [EIM77000]
• Appendices page [EIM77000]
• Additional material found on the HMRC site [EIM0]
• Additional material found on the HMRC site [EIM0]