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
EIM77000Appendices: contents page
EIM77010Appendix 1: Employees on secondment to the UK
EIM77020Appendix 2: General earnings in respect of duties performed in the UK
EIM77030Appendix 3: Non domiciled employees: dual contract arrangements
EIM77040Appendix 4: Not ordinarily resident employees: tax equalisation
(This text has been withheld because of exemptions in the Freedom of Information Act 2000)(This text has been withheld because of exemptions in the Freedom of Information Act 2000)
(This text has been withheld because of exemptions in the Freedom of Information Act 2000)(This text has been withheld because of exemptions in the Freedom of Information Act 2000)