Employment Income Manual: Main Contents

EIM00100

About this manual

EIM00500

Employment income

EIM11200

Incentive award schemes: what are they?

EIM11300

Accommodation provided by reason of employment

EIM11800

PAYE: special types of payment

EIM12800

Termination payments and benefits

EIM15000

Non-approved retirement benefits schemes

EIM15500

Value Added Tax: inter-relation with earnings and expenses

EIM16000

Vouchers and credit-tokens

EIM20000

The benefits code: benefits and expenses payments

EIM22700

The benefits code: van and van fuel benefit from 2005/06

EIM23000

The benefits code: car and car fuel benefit

EIM26100

The benefits code: beneficial loans

EIM30000

The benefits code; scholarships provided for members of the family or household of a director or employee

EIM30050

Dispensations

EIM30500

Deductions: directors’ and officers’ liabilities

EIM31200

Employees using their own vehicles for work

EIM31500

Employee Car Ownership Schemes (ECOS)

EIM31600

Deductions from general earnings

EIM31800

Deductions: travel expenses

EIM32400

Deductions: expenses other than travel

EIM33000

The Seafarers’ Earnings Deduction

EIM34000

Special rules for employees travelling to work outside the United Kingdom

EIM35000

Travelling expenses: employees working but not domiciled in the United Kingdom

EIM36500

Deductions: capital allowances

EIM40000

The scope of the charge to tax on general earnings

EIM42200

Employment income: basis of assessment for general earnings

EIM42700

Waivers of remuneration and salary sacrifice

EIM42800

Residence and domicile

EIM45000

Employment income provided through third parties

EIM50000

Tax treatment of particular occupations: A to Ce

EIM60000

Tax treatment of particular occupations: Cl to J

EIM65799

Tax treatment of particular occupations: L to R

EIM70199

Tax treatment of particular occupations: S to Z

EIM71400

Assessments, appeals and other procedures

EIM74000

The taxation of pension income

EIM76000

Social security benefits

EIM77000

Appendices: contents page

EIM77010

Appendix 1: Employees on secondment to the UK

EIM77020

Appendix 2: General earnings in respect of duties performed in the UK

EIM77030

Appendix 3: Non domiciled employees: dual contract arrangements

EIM77040

Appendix 4: Not ordinarily resident employees: tax equalisation

(This text has been withheld because of exemptions in the Freedom of Information Act 2000)