A
| . |
| Additional housing
costs allowances | EIM02000 |
B
| . |
| Bank charges | EIM01010 |
| Board and lodging | EIM01020 |
| Board and lodging:
example | EIM01025 |
C
| |
| Car parking expenses
or facilities | EIM01030 |
| Christmas presents or
bonuses | EIM01040 |
| Commutation
payments | EIM01050 |
| Club membership
fees | EIM01060 |
| Compensation for loss
of office | EIM02100 |
| Credit cards: rewards
for recovery of lost or stolen cards | EIM01070 |
D
| . |
| Directors fees
received by partnerships and companies | EIM02500 |
| 'Dirty money' | EIM01080 |
| Discounts | EIM01090 |
E
| . |
| Examination grants to
employees | EIM01100 |
| Expenses payments and
reimbursements | EIM01110 |
F
| |
| Financial loss
allowances | EIM01120 |
| Free of tax
payments | EIM07700 |
| Further education and
training costs | EIM01200 |
Further education and
training costs: work-related training: general
| EIM01210 |
Further education and
training costs: work-related training: meaning of 'work-related
training'
| EIM01220 |
Further education and
training costs: work-related training: meaning of 'related
employment'
| EIM01230 |
Further education and
training costs: work-related training: reimbursement of
pre-employment training expenses: Silva v Charnock (SpC332)
| EIM01235 |
Further education and
training costs: work-related training: costs related to training
| EIM01240 |
Further education and
training costs: work-related training: excluded
expenditure/apportionment of costs
| EIM01250 |
Further education and
training costs: work-related training: travel and subsistence costs
| EIM01260 |
Further education and
training costs: work-related training: incidental overnight
expenses
| EIM01270 |
Further education and
training costs: work-related training: provision of assets
| EIM01280 |
Further education and
training costs: work-related training: provision by third parties
| EIM01300 |
G
| . |
| Garage allowances | EIM01400 |
| Gifts and other
voluntary payments | EIM01450 |
| Gifts not taxable as
earnings | EIM01460 |
H
| . |
| Holiday pay | EIM01470 |
| Household
expenses | EIM01472 |
L
| . |
| Leasing of assets for
use by employees | EIM01480 |
| Loans released or
written off | EIM01490 |
| Long service
testimonial awards: general | EIM01500 |
| Long service
testimonial awards: exemption: maximum exempt amount | EIM01501 |
| Long service
testimonial awards: exemption: form of qualifying awards | EIM01502 |
| Long service
testimonial awards: exemption: multiple awards | EIM01503 |
| Long service
testimonial awards: exemption: meaning of "same employer" | EIM01504 |
| Long service
testimonial awards: exemption: example | EIM01510 |
M
|
|
| Meals: cash allowances
to employees | EIM01530 |
| Meal vouchers | EIM02650 |
| Medical expenses and
insurance | EIM01550 |
N
| . |
| National Savings
Certificate Schemes: employer's contributions | EIM01560 |
P
| . |
| Pay in lieu of
notice | EIM12975 |
| Personal pension
schemes | EIM01570 |
| 'Phantom' share
schemes | EIM01600 |
|
|
R
| . |
| Removal or transfer
expenses | EIM03101 |
| Restrictive
covenants | EIM03600 |
| Retirement
benefits | EIM15000 |
| Retraining expenses:
exemption from tax: arrangement of guidance | EIM05005 |
| Round sum expense
allowances | EIM05100 |
S
| . |
| SAYE (Save As You
Earn): employer's contributions | EIM05150 |
| Scale rate
payments | EIM05200 |
| Scholarship income:
exemption from tax: arrangement of guidance | EIM06200 |
| Sick pay and injury
payments: general: arrangement of guidance | EIM06400 |
| Staff discounts | EIM01090 |
| Strike pay | EIM06500 |
| Suggestion scheme
awards | EIM06600 |
T
| . |
| Tax free
remuneration | EIM07700 |
| Telephone
expenses | EIM07800 |
| Tips and
gratuities | EIM07900 |
| Transfer of assets to
employees at less than market value | EIM08001 |
| Transfer of assets to
employer at more than market value | EIM21660 |
| Travel and subsistence
payments: general | EIM10000 |
| Travel and subsistence
payments: particular occupations | EIM10300 |
U
| . |
| Uniform
allowances | EIM10400 |
V
| . |
| Value added tax:
inter-relation with earnings and expenses | EIM15500 |
W
| . |
| Work experience
payments to young people | EIM10500 |
| Writing off a
loan | EIM01490 |
