EIM00505 - Employment income: general: contents

1. EIM00510

   Introduction
2. EIM00511

   General earnings
3. EIM00512

   Specific employment income
4. EIM00513

   General earnings: amounts treated as earnings
5. EIM00515

   Earnings from an office or employment
6. EIM00520

   Meaning of earnings: non-cash earnings: earnings for NICs purposes
7. EIM00530

   Benefits in kind taxable as earnings: meaning of 'money's worth'
8. EIM00540

   Money's worth: benefits capable of being turned into money
9. EIM00550

   Benefits in kind treated as earnings under Section 62 ITEPA 2003: example
10. EIM00560

    Benefits in kind treated as earnings under Section 62 ITEPA 2003: example
11. EIM00570

    Benefits in kind treated as earnings under Section 62 ITEPA 2003: benefits capable of being surrendered to the employer for money
12. 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
13. EIM00585

    Benefits in kind treated as earnings under Section 62 ITEPA 2003: the pecuniary liability principle: employer pays employee's council tax
14. EIM00590

    Benefits in kind treated as earnings under Section 62 ITEPA 2003: the pecuniary liability principle: operation of PAYE
15. EIM00600

    Earnings are not taxable unless they are from the employment
16. EIM00610

    Earnings from employment: important principles
17. EIM00620

    Lump sum payments: general
18. EIM00630

    Sums paid under the terms of a contract of employment
19. EIM00635

    Sums paid under the terms of a contract of employment: example
20. EIM00640

    Customary payments in respect of services
21. EIM00645

    Customary payments in respect of services: example
22. EIM00650

    Sums paid to an employee for not resigning, or for continuing to serve in the employment
23. EIM00655

    Sums paid to an employee for not resigning, or for continuing to serve in the employment: example
24. EIM00660

    Payment for loss of rights
25. EIM00670

    Sums paid to a continuing employee in lieu of remuneration
26. EIM00675

    Sums paid to a continuing employee in lieu of remuneration: example
27. EIM00680

    Sum paid to a continuing employee in respect of a variation in duties or terms of employment
28. EIM00690

    Sum paid for restricting an employee's freedom within the employment
29. EIM00700

    Inducement payments: golden hellos
30. EIM00710

    Sum paid for the surrender of an asset, or for the loss of a valuable right
31. EIM00720

    Payments on taking up employment: ascertaining the facts
32. EIM00730

    Payments for additional duties
33. EIM00731

    Payments for 'image rights': contents
34. EIM00740

    Payments out of employee benefit trusts
35. EIM00750

    Compensation from a source other than the employment
36. EIM00760

    More than one reason for the payment
37. EIM00800

    Calculation of net taxable earnings
38. EIM00805

    Negative taxable earnings
39. EIM00810

    Negative taxable earnings
40. EIM00815

    Negative taxable earnings
41. EIM00820

    Negative taxable earnings
42. EIM00825

    Negative emoluments: the law before ITEPA
43. EIM00830

    Negative emoluments: effect of section 11 ITEPA 2003
44. EIM00835

    What counts as negative earnings?
45. EIM00838

    What does not count as negative earnings?
46. EIM00840

    Negative earnings: timing
47. EIM00842

    Negative earnings: examples
48. EIM00843

    Negative earnings: examples
49. EIM00844

    Negative earnings: examples
50. EIM00845

    Negative earnings: examples