EIM65799 - Tax treatment of particular occupations
Pages in the range EIM65799 to EIM70000 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.
Local authority officials and employees
| EIM65800 | Incidental appointments |
| EIM65805 | Provision of expenses payments and benefits: effect on gross pay |
| EIM65810 | Travelling and subsistence allowances |
| EIM65815 | Payments for using own car for work: general |
| EIM65820 | Payments for using own car for work: centrally negotiated National Joint Council rates |
| EIM65860 | Car leasing schemes |
| EIM65865 | Other benefits and allowances |
| EIM65870 | Terminal gratuities for non-pensionable service |
| EIM65875 | Redundancy payments |
Local Government Councillors and civic dignitaries
| EIM65900 | Arrangement of guidance: ODPM guidance |
| EIM65920 | Allowances Councillors may receive: |
| EIM65930 | Expenses deductions: general: provisional coding allowance |
| EIM65940 | Expenses deductions: two places of work |
| EIM65950 | Expenses deductions: notes for guidance |
| EIM65955 | Expenses deductions: guidance note prepared by the Association of Local Councillors |
| EIM65960 | ODPM guidance (England): Part one: members' allowances |
| EIM65970 | ODPM guidance (England): Part two: taxation of members' allowances and expenses |
Lorry drivers
| EIM66100 | Allowances paid to lorry drivers |
| EIM66105 | Subsistence allowances paid to lorry drivers |
| EIM66110 | Subsistence allowances paid to lorry drivers: approved amount |
| EIM66115 | Subsistence allowances paid to lorry drivers: payments in excess of the approved amount |
| EIM66120 | Subsistence allowances paid to lorry drivers: documentary evidence |
| EIM66125 | Subsistence allowances paid to lorry drivers: nights outside the UK |
| EIM66130 | Subsistence allowances paid to lorry drivers: lorries with sleeper cabs |
| EIM66135 | Subsistence allowances paid to lorry drivers: lorries with sleeper cabs: enquiries |
| EIM66140 | Mid-day meals: allowances paid by employers |
| EIM66145 | Mid-day meals: allowances paid by employers: amounts in excess of the approved amount |
| EIM66150 | Mid-day meals: expenses deductions for employees |
| EIM66160 | Meals: general principles |
| EIM66170 | Meals: evidence required |
| EIM66180 | Meals: coding procedure |
| EIM66190 | Issue or renewal of HGV/LGV licences |
| EIM66195 | Purchase of digital tachograph cards |
Merchant Navy Reserve
| EIM66300 | Tax treatment of the Merchant Navy Reserve |
Midwives
| EIM66400 | Expenses: use of home |
Mineworkers
| EIM66600 | Compensation on retirement |
| EIM66605 | Trainees |
| EIM66610 | Payments towards cost of travel between home and permanent workplace |
| EIM66620 | Children's allowances |
| EIM66625 | Provision of housing |
| EIM66690 | Payments in lieu of free coal |
| EIM66695 | Payments in lieu of free coal: definition of miner |
National Health Service employees
| EIM66700 | Expenses payments and allowances: general |
| EIM66705 | Payments of car allowances: general |
| EIM66710 | Payments for using own car for work: GWC and HMDS payment schemes |
| EIM66780 | Expenses payments and allowances: particular allowances |
| EIM66790 | Expenses deductions: laundering uniforms |
| EIM66795 | Expenses deductions: laundering uniforms: amount of deduction |
North Sea and other offshore oil and gas workers
| EIM67100 | General |
| EIM67105 | Territorial extension of the charge to tax on employment income |
| EIM67110 | Territorial extension of the charge to tax on employment income: effect of Section 41 ITEPA 2003 |
| EIM67115 | Meaning of exploration or exploitation activities |
| EIM67120 | Meaning of designated area |
| EIM67125 | Effect of double taxation agreements |
| EIM67195 | Offshore rigs and platforms: travel costs |
Nurses
| EIM67200 | Expenses deductions: shoes and stockings/tights allowance |
| EIM67210 | Expenses deductions: laundering uniforms |
| EIM67220 | Expenses deductions: laundering uniforms: facilities provided by the employer |
| EIM67230 | Expenses deductions: laundering uniforms: facilities provided by the employer: inadequate facilities |
| EIM67240 | Expenses deductions: laundering uniforms: amount to be deducted |
| EIM67250 | Expenses deductions: laundering uniforms: amount to be deducted: requests for more than the flat rate |
Parish and Community Council Clerks in England and Wales
| EIM67300 | Payments on termination of office |
| EIM67310 | Expenses deductions |
| EIM67315 | Expenses deductions: typical expenses |
| EIM67320 | Assessment of payments to clerks |
Pilots - see Airline pilots
Police service
| EIM68100 | General |
| EIM68110 | Taxable allowances paid to police officers |
| EIM68120 | Non-taxable allowances paid to police officers |
| EIM68130 | Flat rate expenses allowance |
| EIM68140 | Awards for meritorious conduct |
| EIM68150 | Living accommodation provided by police authority |
| EIM68160 | Designated dog handlers: travelling expenses |
| EIM68170 | Car allowances |
| EIM68180 | Arrears of pay on reinstatement |
Post Office employees
| EIM68200 | Expense payments and benefits |
| EIM68205 | Sub-postmasters: general |
| EIM68210 | Expenses deduction: cash deficiencies of sub-postmasters |
| EIM68220 | Sub-postmasters: payments on termination of office |
| EIM68225 | Sub-postmasters: payments on termination of office |
| EIM68228 | Sub-postmasters: payments on termination of office |
| EIM68230 | Sub-postmasters: reduced emoluments in first year |
| EIM68235 | Introductory payments |
Prison service
| EIM68300 | General |
| EIM68310 | Living accommodation provided by the prison authority |
| EIM68320 | Rent allowances |
| EIM68330 | Designated dog handlers: travelling expenses |
Professional cricketers
| EIM68400 | Earnings: talent money and benefit matches |
| EIM68401 | Collections for outstanding performances |
Public house managers
| EIM68450 | Expenses connected with provided accommodation for live-in managers |
Racehorse training or stud farm establishment employees
| EIM68500 | Special payments |
| EIM68505 | Stable lads: subsistence allowances |
| EIM68515 | Stable lads: subsistence allowances |
| EIM68520 | Stable lads: subsistence allowances: overtime, Sunday racing payment and racing abroad allowance |
| EIM68525 | Stable lads: subsistence allowances: overnight allowance and daily allowance |
Recorders, Circuit Judges and Deputy Circuit Judges
| EIM68600 | General |
| EIM68610 | Travelling and subsistence allowances |
Religious orders and similar bodies
| EIM69700 | Members in employment |
Returning Officers
| EIM69800 | General and arrangements for deduction of tax |
Royal Naval Auxiliary Service (RNAS)
| EIM69900 | Organisation: payments to part-time members |
Royal Observer Corps (ROC)
| EIM70000 | Organisation: payments to part-time officers and observers |
