BIM47000 - Specific deductions: staffing costs: contents


This chapter contains the following:

BIM47005Restrictive covenants with employees
BIM47010Incentive awards
BIM47015Suggestion scheme awards
BIM47060Health and safety
BIM47070Employee welfare
BIM47080Staff training & development
BIM47090Employer compliance settlements
BIM47100Share of profits
BIM47105Payments to dependants and close relatives
BIM47106Remuneration payments to friends and relatives: wholly and exclusively
BIM47107Expenses linked to personal interests of a director
BIM47110Transfer of assets at under value
BIM47115Employees seconded to charities
BIM47120Employees seconded to educational bodies
BIM47125Locum tenens
BIM47130Timing of deductions
BIM47135Relevant and potential emoluments
BIM47140Returns submitted within the nine month period
BIM47145Emoluments paid after cessation
BIM47150Holiday pay
BIM47200Redundancy payments: general principles
BIM47205Statutory redundancy payments
BIM47210Additional payments to redundant employees
BIM47215Redundancy payments: timing of deductions