EIM04700 - Employment income: particular items: R to Z: table of contents

Retirement lump sums

EIM04800Retirement lump sums: Section 637 ITEPA 2003 *

Retraining expenses paid by employer

EIM05005Retraining expenses paid by employer: exemption from tax
EIM05010Retraining expenses paid by employer: conditions to be satisfied for exemption
EIM05020Retraining expenses paid by employer: expenses to which exemption applies
EIM05030Retraining expenses paid by employer: withdrawal of exemption: notification by employers of failure to comply with conditions: Inspector's power to obtain information relating to events causing withdrawal of exemption
EIM05040Retraining expenses paid by employer: withdrawal of exemption: power to make assessments

Round sum expense allowances

EIM05100Round sum expense allowances

Save As You Earn (SAYE)

EIM05150Save As You Earn (SAYE): employer's contributions

Scale rate expenses payments

EIM05200Scale rate expenses payments: general
EIM05210Subsistence expenses: sampling guidance
EIM05215Subsistence expenses: sampling guidance: expenses to be included
EIM05220Subsistence expenses: sampling guidance: sampling exercise incomplete
EIM05250Accommodation and subsistence payments to employees travelling outside the UK: tables of benchmark rates
EIM05255Accommodation and subsistence payments to employees travelling outside the UK: tables of benchmark rates: what the tables contain: what is not covered
EIM05260Accommodation and subsistence payments to employees travelling outside the UK: tables of benchmark rates: how to use the benchmark rates
EIM05265Accommodation and subsistence payments to employees travelling outside the UK: tables of benchmark rates: employee staying as guest of a private individual
EIM05270Accommodation and subsistence payments to employees travelling outside the UK: tables of benchmark rates: employee receiving free meals and accommodation
EIM05275Accommodation and subsistence payments to employees travelling outside the UK: tables of benchmark rates: employee staying in vacant residential property
EIM05277Accommodation and subsistence payments to employees travelling outside the UK: tables of benchmark rates: Airline employees: relationship with Flight Duty Allowances
EIM05280Accommodation and subsistence payments to employees travelling outside the UK: tables of benchmark rates: examples

Scholarship income

EIM06205Scholarship income: general
EIM06210Scholarship income: taxable as trading or employment income
EIM06215Scholarship income: directors and employees
EIM06220Scholarship income: meaning of scholarship
EIM06225Scholarship income: meaning of full time instruction
EIM06230Scholarship income: meaning of at a university, college, school or other educational establishment
EIM06235Scholarship income: scholarship and apprenticeship schemes at universities and colleges
EIM06236Scholarship income: scholarship and apprenticeship schemes at universities and colleges: periods commencing on and after 6 April 2005
EIM06237Scholarship income: scholarship and apprenticeship schemes at universities and colleges: academic years commencing on and after 1 September 2007
EIM06240Scholarship income: rates of payment under Statement of Practice 4/1986
EIM06245Scholarship income: rates of payment under Statement of Practice 4/1986; examples
EIM06250Scholarship income: miscellaneous awards: research awards or fellowships
EIM06255Scholarship income: miscellaneous awards: training grants made by Health and Social Services
EIM06257Scholarship income: miscellaneous awards: teacher training salaries: teaching grants
EIM06260Scholarship income: miscellaneous awards: awards made by universities
EIM06265Scholarship income: miscellaneous awards: awards made by Government departments or Government sponsored bodies
EIM06270Scholarship income: miscellaneous awards: awards made by overseas bodies
EIM06275Scholarship income: student union officials

Season tickets provided

EIM06300Season tickets provided: liability to tax

Sick pay and injury payments (other than Statutory Sick Pay)

EIM06400Sick pay and injury payments: general
EIM06410Sick pay and injury payments: sick pay funded by the employer
EIM06420Sick pay and injury payments: sick pay funded by employees
EIM06430Sick pay and injury payments: sick pay funded partly by the employer and partly by employees
EIM06440Sick pay and injury payments: sick pay and other sums paid after cessation of employment
EIM06450Sick pay and injury payments: injury payments
EIM06460Sick pay and injury payments: examples

Strike pay from trade unions

EIM06500Strike pay from trade unions

Suggestion scheme awards

EIM06600Exemption for suggestion scheme awards: introduction
EIM06610Exemption for suggestion scheme awards: conditions for exemption
EIM06620Exemption for suggestion scheme awards: the permitted maximum: encouragement awards
EIM06630Exemption for suggestion scheme awards: the permitted maximum: financial benefit awards
EIM06640Exemption for suggestion scheme awards: two or more awards for same suggestion on same occasion
EIM06641Exemption for suggestion scheme awards: two or more awards for same suggestion on same occasion: example
EIM06642Exemption for suggestion scheme awards: two or more awards for same suggestion on same occasion: example
EIM06650Exemption for suggestion scheme awards: two or more awards for same suggestion on different occasions
EIM06651Exemption for suggestion scheme awards: two or more awards for same suggestion on different occasions: example
EIM06652Exemption for suggestion scheme awards: two or more awards for same suggestion on different occasions: example
EIM06660Exemption for suggestion scheme awards: employee making more than one successful suggestion
EIM06670Exemption for suggestion scheme awards: employer using scheme to make non-qualifying awards

Tax-free remuneration

EIM07700Tax-free remuneration

Telephone expenses

EIM07800Telephone expenses

Tips and gratuities

EIM07900Tips and gratuities: troncs

Transfer of real property between employer and employee

EIM08001Transfer of real property to employees: general
EIM08002Transfer of real property to employees: consulting the District Valuer
EIM08003Transfer of real property to employees: action following District Valuer's report
EIM08004Transfer of real property to employees: property outside the UK
EIM08005Transfer of real property to employees: alternative charges to tax
EIM08006Transfer of real property to employees: capital gains tax liability and Trading Income deduction for the employer
EIM08007Transfer of real property to employees: options
EIM08008Transfer of real property by employees to the employer at more than market value

Travelling and subsistence payments

EIM10000Travelling and subsistence payments: general
EIM10010Travelling and subsistence payments: travel between places of work
EIM10020Travelling and subsistence payments: travel from home to normal place of work
EIM10030Travelling and subsistence payments: travel from home where home is a place of work
EIM10040Travelling and subsistence payments: emergency call-out: travel between home and normal place of employment
EIM10050Travelling and subsistence payments: emergency call-out: travel between home and a place other than a normal place of employment
EIM10060Travelling and subsistence payments: travel from home to places other than the normal place of work: detached duty
EIM10070Travelling and subsistence payments: employees with no normal place of work: peripatetic employees
EIM10080Travelling and subsistence payments: disabled persons: home to work travel
EIM10090Travelling and subsistence payments: assisted travel schemes
EIM10100Travelling and subsistence payments: disruption to public transport caused by strikes
EIM10120Travelling and subsistence payments: disruption to public transport caused by strikes: example
EIM10150Travelling and subsistence payments: motor mileage allowances paid for business travel in an employee's own car
EIM10210Travelling and subsistence payments: taxis and other journeys home from work paid for or provided by an employer
EIM10220Travelling and subsistence payments: taxis and other journeys home from work: terms of exemption not met
EIM10300Travelling and subsistence payments: particular occupations

Uniform allowances

EIM10400Uniform allowances

Vouchers

EIM10450Vouchers

Work experience payments to young people

EIM10500Work experience payments to young people