EIM00002 - Employment Income Manual: Main Contents


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EIM00100About this manual
EIM00500Employment income
EIM11200Incentive award schemes: what are they?
EIM11300Accommodation provided by reason of employment
EIM11800PAYE: special types of payment
EIM12800Termination payments and benefits
EIM15000Non-approved retirement benefits schemes
EIM15500Value Added Tax: inter-relation with earnings and expenses
EIM16000Vouchers and credit-tokens
EIM20000The benefits code: benefits and expenses payments
EIM22700The benefits code: van and van fuel benefit from 2005/06
EIM23000The benefits code: cars available for private use
EIM23700The benefits code: car fuel benefit and pooled cars
EIM26100The benefits code: beneficial loans
EIM30000The benefits code; scholarships provided for members of the family or household of a director or employee
EIM30050Dispensations
EIM30500Deductions: directors’ and officers’ liabilities
EIM31200Employees using their own vehicles for work
EIM31500Employee Car Ownership Schemes (ECOS)
EIM31600Deductions from general earnings
EIM31800Deductions: travel expenses
EIM32400Deductions: expenses other than travel
EIM33000The Seafarers’ Earnings Deduction
EIM34000Special rules for employees travelling to work outside the United Kingdom
EIM35000Travelling expenses: employees working but not domiciled in the United Kingdom
EIM36500Deductions: capital allowances
EIM40000The scope of the charge to tax on general earnings
EIM42200Employment income: basis of assessment for general earnings
EIM42700Waivers of remuneration and salary sacrifice
EIM42800Residence and domicile
EIM50000Tax treatment of particular occupations: A to Ce
EIM60000Tax treatment of particular occupations: Cl to J
EIM65799Tax treatment of particular occupations: L to R
EIM70199Tax treatment of particular occupations: S to Z
EIM71400Assessments, appeals and other procedures
EIM74000The taxation of pension income
EIM76000Social security benefits

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