EIM60000 - Tax treatment of particular occupations
Pages in the range EIM60000 to EIM64700 cover the tax
treatment of particular occupations. The occupations are listed in
alphabetical order in the table below.
The Employment Status Manual (ESM) provides additional
guidance on the status of workers in particular occupations.
Clergy and ministers of religion
| EIM60001 | Overview |
| EIM60005 | Type of income |
| EIM60007 | Exemption of income: overview |
| EIM60009 | Exemption of income: properties that do not qualify |
| EIM60011 | Exemption of income: summary of exempt earnings |
| EIM60013 | Exemption of income: statutory amounts and statutory deductions |
| EIM60014 | Exemption of income: council tax |
| EIM60015 | Exemption of income: heating, lighting, cleaning, gardening: excluded employments |
| EIM60020 | Provided living accommodation |
| EIM60025 | Gifts and similar receipts |
| EIM60027 | Easter offerings |
| EIM60029 | Fees received |
| EIM60040 | Allowable expenses: overview |
| EIM60042 | Allowable expenses: duties of a minister |
| EIM60044 | Allowable expenses: property expenses |
| EIM60046 | Allowable expenses: particular items |
| EIM60047 | Allowable expenses: particular items: continued |
| EIM60048 | Allowable expenses: domestic expenses |
| EIM60055 | Capital allowances |
Collegiate bodies
| EIM60200 | Tax treatment of collegiate bodies |
(Former) Customs and Excise Officers
| EIM60300 | Clothing expenses |
Government and other Public Departments
| EIM60700 | Scope of guidance |
| EIM60710 | Bodies treated as Public Departments |
| EIM60720 | Expenses deductions under Section 368 ITEPA 2003 |
| EIM60730 | Expenses deductions under Section 336 ITEPA 2003 |
| EIM60740 | Part-time public appointments: general: travel allowances |
Doctors
| EIM61000 | Hospital doctors: treatment of expenses: general |
| EIM61005 | Hospital doctors: treatment of expenses: use of equipment |
| EIM61010 | Hospital doctors: treatment of expenses: mileage allowance |
| EIM61012 | Hospital doctors: treatment of accommodation: pre-registration house officers |
| EIM61015 | Hospital doctors: treatment of expenses: telephone |
| EIM61017 | Hospital doctors: junior doctors on rotational contracts: travel expenses |
| EIM61018 | Hospital doctors: junior doctors on rotational contracts: training expenses and course fees |
| EIM61020 | Trainee general practitioners: car allowances |
| EIM61025 | NHS contributions and payments under retirement annuity contracts: doctors, etc. wholly in employment |
| EIM61030 | Tax treatment of payments
from Local Medical Committees to part-time committee members
|
Educational Psychologists – trainees
| EIM61200 | Trainee Educational Psychologists – treatment of educational maintenance payments made during period of university training |
Electoral Registration Officers and their staffs
| EIM61300 | England and Wales |
| EIM61301 | Scotland and Northern Ireland |
| EIM61302 | Pay arrangements |
Electrical contracting employees
| EIM61400 | Holiday pay and travelling allowances |
Engineering employees
| EIM61500 | Holiday pay and training schemes |
Engineering design employees
| EIM62600 | Travelling and subsistence allowances |
| EIM62605 | Guidelines issued by the Federation of Engineering Design Companies: introduction |
| EIM62610 | Guidelines issued by the Federation of Engineering Design Companies: travelling expenses |
| EIM62615 | Guidelines issued by the Federation of Engineering Design Companies: mileage allowance |
| EIM62620 | Guidelines issued by the Federation of Engineering Design Companies: overnight subsistence |
| EIM62625 | Guidelines issued by the Federation of Engineering Design Companies: day subsistence |
Entertainment industry
| EIM62800 | Theatrical performers: fees paid to agents |
| EIM62810 | Theatrical performers: fees paid to agents: amount of the deduction |
Examiners
| EIM62910 | Deductions for expenses |
| EIM62920 | Deductions for expenses: use of home |
Fire officers
| EIM63600 | Arrangement of guidance |
| EIM63610 | Full-time members of fire brigades in Great Britain: taxable allowances |
| EIM63620 | Part-time fire officers (retained members): taxable allowances |
| EIM63630 | Part-time fire officers (retained members): long service bounty scheme |
| EIM63640 | Full and part-time fire officers: non-taxable allowances |
| EIM63641 | Motor mileage allowances |
| EIM63645 | Motor mileage allowances paid for private journeys |
| EIM63650 | Expenses deductions: laundering uniforms |
| EIM63660 | Chargeable benefit: provided vehicles: emergency vehicle or ordinary car |
Fishermen
| EIM64000 | Expenses deductions |
Footballers: Association football
| EIM64100 | General - arrangement of guidance |
| EIM64105 | Types of payment |
| EIM64110 | Signing-on fees |
| EIM64115 | Share of transfer fee |
| EIM64120 | Benefit matches |
| EIM64125 | Loyalty bonuses |
| EIM64130 | Payments for representative appearances |
| EIM64135 | Termination pay ments |
| EIM64140 | Travelling expenses |
| EIM64145 | Payments to non-contract and amateur players |
Footballers: Rugby football
| EIM64150 | General: arrangement of guidance |
| EIM64155 | Types of payment |
| EIM64160 | Signing-on fees after 1 January 1996: general: conditional payments |
Insurance agents
| EIM64600 | General - arrangement of guidance |
| EIM64605 | Statement of Practice SP4/97 |
| EIM64610 | Schedule D cases |
| EIM64615 | Commission received by agents who are employees |
| EIM64620 | Commission and discounts available to the general public |
| EIM64625 | Invested commission |
| EIM64630 | Discounted premiums or price |
| EIM64635 | Cashbacks received by employees |
| EIM64640 | Expenses: full-time agents |
| EIM64645 | Expenses |
| EIM64650 | Claims for capital allowances on computers |
Journalists
| EIM64700 | Deductions for expenses: newspapers and periodicals |
