EIM00505 - Employment income: general: table of contents
| EIM00510 | Introduction |
| EIM00511 | General earnings |
| EIM00512 | Specific employment income |
| EIM00513 | General earnings: amounts treated as earnings |
| EIM00515 | Earnings from an office or employment |
| EIM00520 | Meaning of earnings: non-cash earnings: earnings for NIC purposes |
| EIM00530 | Benefits in kind taxable as earnings: meaning of money's worth |
| EIM00540 | Money's worth: benefits capable of being turned into money |
| EIM00550 | Benefits in kind treated as earnings under Section 62 ITEPA 2003: example |
| EIM00560 | Benefits in kind treated as earnings under Section 62 ITEPA 2003: example |
| EIM00570 | Benefits in kind treated as earnings under Section 62 ITEPA 2003: benefits capable of being surrendered to the employer for money |
| EIM00580 | Benefits in kind treated as earnings under Section 62 ITEPA 2003: benefits of direct monetary value to the employee: employer paying employee's debt: the pecuniary liability principle |
| EIM00585 | Benefits in kind treated as earnings under Section 62 ITEPA 2003: the pecuniary liability principle: employer pays employee's council tax |
| EIM00590 | Benefits in kind treated as earnings under Section 62 ITEPA 2003: the pecuniary liability principle: operation of PAYE |
| EIM00600 | Earnings are not taxable unless they are from the employment |
| EIM00610 | Earnings from employment: important principles |
| EIM00620 | Lump sum payments: general |
| EIM00630 | Sums paid under the terms of a contract of employment |
| EIM00635 | Sums paid under the terms of a contract of employment: example |
| EIM00640 | Customary payments in respect of services |
| EIM00645 | Customary payments in respect of services: example |
| EIM00650 | Sums paid to an employee for not resigning, or for continuing to serve in the employment |
| EIM00655 | Sums paid to an employee for not resigning, or for continuing to serve in the employment: example |
| EIM00660 | Payment for loss of rights |
| EIM00670 | Sums paid to a continuing employee in lieu of remuneration |
| EIM00675 | Sums paid to a continuing employee in lieu of remuneration: example |
| EIM00680 | Sum paid to a continuing employee in respect of a variation in duties or terms of employment |
| EIM00690 | Sum paid for restricting an employee's freedom within the employment |
| EIM00700 | Inducement payments: golden hellos |
| EIM00710 | Sum paid for the surrender of an asset, or for the loss of a valuable right |
| EIM00720 | Payments on taking up employment: ascertaining the facts |
| EIM00730 | Payments for additional duties |
| EIM00740 | Payments out of employee benefit trusts |
| EIM00750 | Compensation from a source other than the employment |
