EIM70199 - Tax treatment of particular occupations


Pages in the range EIM70200 to EIM71399 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.

Seafarers

EIM70200Uniform allowances
EIM70205Deduction for provision of own food
EIM70210Bedding and protective clothing provided for trawler crews
EIM70215General: taxation of allowances
EIM70220Salvage awards
EIM70225Residence status of seafarers
EIM70230Residence status: employment outside United Kingdom territorial waters
EIM70235Non-resident seafarer coming to the United Kingdom
EIM70240Location of duties for tax purposes
EIM70245The deduction from seafarers' earnings

Steel industry employees

EIM70400Redundancies

Students: foreign students

EIM70500Foreign students employed in the United Kingdom during their holidays

Teachers, lecturers and tutors

EIM70695Guidance on expenses: introduction
EIM70700Committee of Vice Chancellors and Principals guidance: university lecturers
EIM70701Committee of Vice Chancellors and Principals guidance: university lecturers: fees and expenses: general
EIM70702Committee of Vice Chancellors and Principals guidance: university lecturers: fees and expenses: fees
EIM70703Committee of Vice Chancellors and Principals guidance: university lecturers: fees and expenses: travelling and subsistence expenses
EIM70705Other published guidance
EIM70706Association of University and College Lecturers: notes on expenses deductions: general
EIM70707Association of University and College Lecturers: notes on expenses deductions: special clothing
EIM70708Association of University and College Lecturers: notes on expenses deductions: books
EIM70709Tax treatment of teachers, lecturers and tutors: Association of University and College Lecturers - notes on expenses deductions - equipment
EIM70710Association of University and College Lecturers: notes on expenses deductions: research expenditure
EIM70711Association of University and College Lecturers: notes on expenses deductions: expenses of attending courses, conferences, etc.
EIM70712Association of University and College Lecturers: notes on expenses deductions: subscriptions to learned societies, etc.
EIM70713Association of University and College Lecturers: notes on expenses deductions: use of accommodation at home
EIM70714Association of University and College Lecturers: notes on expenses deductions: use of accommodation at home: amount of allowance
EIM70715Association of University and College Lecturers: notes on expenses deductions: travelling expenses
EIM70717Association of University and College Lecturers: notes on expenses deductions: expenses payments received from an employer
EIM70720School teachers' expenses: general
EIM70725School teachers' expenses: books
EIM70730School teachers' expenses: sports clothing
EIM70735School teachers' expenses: use of home
EIM70740School teachers' expenses: use of home: availability of school premises
EIM70745School teachers' expenses: travelling expenses
EIM70750School teachers' expenses: travelling expenses: attendance at functions outside school hours
EIM70755School teachers' expenses: travelling expenses: supply teachers
EIM70760School teachers' expenses: travelling expenses: peripatetic teachers
EIM70770Members of religious orders who are also teachers
EIM70780Visiting teachers
EIM70790Claims for capital allowances on computers, word-processors and similar items

Tree fellers

EIM70800Expenditure on power saws

United Kingdom Warning and Monitoring Organisation

EIM71000United Kingdom Warning and Monitoring Organisation

Volunteers and Voluntary organisations

EIM71100Unpaid office holders
EIM71105Research volunteers – participants in drug trial, etc

Waiters

EIM71200Tips, etc.

Working rule agreements

EIM71300Background
EIM71301Involvement of Inland Revenue
EIM71302Operation of agreements by employers
EIM71303Rates of payment of allowances
EIM71305Consequences for employee
EIM71306Daily travel allowances
EIM71307Lodging allowances
EIM71308Lodging allowances: definition of dependant
EIM71309Lodging allowances: zoning
EIM71310Lodging allowances: single employees without dependants
EIM71311Site-based staff employees: extension of arrangements
EIM71312Site-based staff employees: definition
EIM71313Site-based staff employees: qualifying conditions
EIM71314Site-based staff employees: qualifying conditions: condition 1
EIM71315Site-based staff employees: qualifying conditions: condition 2
EIM71316Site-based staff employees: qualifying conditions: condition 3
EIM71317Site-based staff employees: qualifying conditions: condition 4
EIM71318SA Return and forms P9D and P11D
EIM71319Agency workers
EIM71320List of agreements
EIM71325Rates of allowances paid under particular working rule agreements: the Construction Confederation
EIM71326Rates of allowances paid under particular agreements: Electrical Contractors' Association
EIM71327Rates of allowances paid under particular agreements: Heating and Ventilating Contractors' Association
EIM71328Rates of allowances paid under particular agreements: Lift Industry
EIM71329Rates of allowances paid under particular agreements: Mastic Asphalt Council
EIM71330Rates of allowances paid under particular agreements: Engineering Construction Industry
EIM71331Rates of allowances paid under particular agreements: Demolition industry
EIM71332Rates of allowances paid under particular agreements: Plant Hire industry
EIM71334Rates of allowances paid under particular agreements: Plumbing and Mechanical Engineering Services
EIM71336Rates of allowances paid under particular agreements: Power Cable Jointers
EIM71337Rates of allowances paid under particular agreements: Refractory Users’ Association
EIM71338Rates of allowances paid under particular agreements: Master Steeplejacks and Lightning Conductor Engineers
EIM71340Rates of allowances paid under particular agreements: Thermal Insulation Contractors' Association