EIM04700 - Employment income: particular items: R to Z: contents

1. EIM01570

   Personal pension schemes
2. EIM05005

   Retraining expenses paid by employer: exemption from tax
3. EIM05010

   Retraining expenses paid by employer: conditions to be satisfied for exemption
4. EIM05020

   Retraining expenses paid by employer: expenses to which exemption applies
5. EIM05030

   Retraining expenses paid by employer: withdrawal of exemption: notification by employers of failure to comply with conditions: HMRC's power to obtain information relating to events causing withdrawal of exemption
6. EIM05040

   Retraining expenses paid by employer: withdrawal of exemption: power to make assessments
7. EIM05100

   Round sum expense allowances
8. EIM05150

   Save As You Earn (SAYE): employer's contributions
9. EIM05200

   Scale rate expenses payments: general
10. EIM05210

    Subsistence expenses: sampling guidance
11. EIM05215

    Subsistence expenses: sampling guidance: expenses to be included
12. EIM05220

    Subsistence expenses: sampling guidance: sampling exercise incomplete
13. EIM05230

    Advisory benchmark scale rates: general
14. EIM05231

    Advisory benchmark scale rates: table of rates
15. EIM05232

    Advisory benchmark scale rates: examples
16. EIM05233

    Advisory benchmark scale rates: questions and answers
17. EIM05250

    Accommodation and subsistence payments to employees travelling outside the UK: tables of overseas scale rates
18. EIM05255

    Accommodation and subsistence payments to employees travelling outside the UK: tables of overseas scale rates: what the tables contain: what is not covered
19. EIM05260

    Accommodation and subsistence payments to employees travelling outside the UK: tables of overseas scale rates: how to use the overseas scale rates
20. EIM05265

    Accommodation and subsistence payments to employees travelling outside the UK: tables of benchmark rates: employee staying as guest of a private individual
21. EIM05270

    Accommodation and subsistence payments to employees travelling outside the UK: tables of benchmark rates: employee receiving free meals and accommodation
22. EIM05275

    Accommodation and subsistence payments to employees travelling outside the UK: tables of benchmark rates: employee staying in vacant residential property
23. EIM05277

    Accommodation and subsistence payments to employees travelling outside the UK: tables of benchmark rates: Airline employees: relationship with Flight Duty Allowances
24. EIM05280

    Accommodation and subsistence payments to employees travelling outside the UK: tables of overseas scale rates: examples
25. EIM06205

    Scholarship income: general
26. EIM06210

    Employment income: scholarship income: payments taxable as employment income?
27. EIM06215

    Employment income: scholarship income: scholarship and apprenticeship schemes at universities and colleges
28. EIM06220

    Employment income: scholarship income: Statement of Practice 4/86: academic years commencing on and after 1 September 2007
29. EIM06225

    Employment income: scholarship income: rates of payment under Statement of Practice 4/86
30. EIM06230

    Employment income: scholarship income: meaning of scholarship
31. EIM06235

    scholarship income: meaning of full time education
32. EIM06237

    Scholarship income: meaning of at a university, college, school or other educational establishment
33. EIM06240

    Scholarship income: rates of payment under Statement of Practice 4/86: examples
34. EIM06245

    Scholarship income: directors and employees
35. EIM06250

    Scholarship income: miscellaneous awards: research awards or fellowships
36. EIM06255

    Scholarship income: miscellaneous awards: training grants made by Health and Social Services
37. EIM06257

    Scholarship income: miscellaneous awards: teacher training bursaries; teaching grants; golden hellos
38. EIM06260

    Scholarship income: miscellaneous awards: awards made by universities etc.
39. EIM06265

    Scholarship income: miscellaneous awards: awards made by Government departments or Government sponsored bodies
40. EIM06270

    Scholarship income: miscellaneous awards: awards made by overseas bodies
41. EIM06271

    Scholarship income: awards to researchers by the European Union
42. EIM06275

    Scholarship income: student union officials
43. EIM06300

    Season tickets provided: liability to tax
44. EIM06400

    Sick pay and injury payments: general
45. EIM06410

    Sick pay and injury payments: sick pay funded by the employer
46. EIM06420

    Sick pay and injury payments: sick pay funded by employees
47. EIM06430

    Sick pay and injury payments: sick pay funded partly by the employer and partly by employees
48. EIM06440

    Sick pay and injury payments: sick pay and other sums paid after cessation of employment
49. EIM06450

    Sick pay and injury payments: injury payments
50. EIM06460

    Sick pay and injury payments: examples
51. EIM06470

    Overview
52. EIM06471

    Tax treatment of the right to receive sick pay
53. EIM06472

    Tax treatment of sick pay received during employment
54. EIM06473

    Tax treatment of sick pay received post termination of the employment
55. EIM06474

    Interaction with previous guidance
56. EIM06500

    Strike pay from trade unions
57. EIM06600

    Exemption for suggestion scheme awards: introduction
58. EIM06610

    Exemption for suggestion scheme awards: conditions for exemption
59. EIM06620

    Exemption for suggestion scheme awards: the permitted maximum: encouragement awards
60. EIM06630

    Exemption for suggestion scheme awards: the permitted maximum: financial benefit awards
61. EIM06640

    Exemption for suggestion scheme awards: two or more awards for same suggestion on same occasion
62. EIM06641

    Exemption for suggestion scheme awards: two or more awards for same suggestion on same occasion: example
63. EIM06642

    Exemption for suggestion scheme awards: two or more awards for same suggestion on same occasion: example
64. EIM06650

    Exemption for suggestion scheme awards: two or more awards for same suggestion on different occasions
65. EIM06651

    Exemption for suggestion scheme awards: two or more awards for same suggestion on different occasions: example
66. EIM06652

    Exemption for suggestion scheme awards: two or more awards for same suggestion on different occasions: example
67. EIM06660

    Exemption for suggestion scheme awards: employee making more than one successful suggestion
68. EIM06670

    Exemption for suggestion scheme awards: employer using scheme to make non-qualifying awards
69. EIM07700

    Tax-free remuneration ("grossing up")
70. EIM07800

    Telephone expenses
71. EIM07900

    Tips and gratuities: troncs
72. EIM08001

    Transfer of real property to employees: general
73. EIM08002

    Transfer of real property to employees: consulting the District Valuer
74. EIM08003

    Transfer of real property to employees: action following District Valuer's report
75. EIM08004

    Transfer of real property to employees: property outside the UK
76. EIM08005

    Transfer of real property to employees: alternative charges to tax
77. EIM08006

    Transfer of real property to employees: capital gains tax liability and Trading Income deduction for the employer
78. EIM08007

    Transfer of real property to employees: options
79. EIM08008

    Transfer of real property by employees to the employer at more than market value
80. EIM10000

    Travelling and subsistence payments: general
81. EIM10010

    Travelling and subsistence payments: travel between places of work
82. EIM10020

    Travelling and subsistence payments: travel from home to normal place of work
83. EIM10030

    Travelling and subsistence payments: travel from home where home is a place of work
84. EIM10040

    Travelling and subsistence payments: emergency call-out: travel between home and normal place of employment
85. EIM10050

    Travelling and subsistence payments: emergency call-out: travel between home and a place other than a normal place of employment
86. EIM10060

    Travelling and subsistence payments: travel from home to places other than the normal place of work: detached duty
87. EIM10070

    Travelling and subsistence payments: employees with no normal place of work: peripatetic employees
88. EIM10080

    Travelling and subsistence payments: disabled persons: home to work travel
89. EIM10090

    Travelling and subsistence payments: assisted travel schemes
90. EIM10100

    Travelling and subsistence payments: disruption to public transport caused by strikes
91. EIM10120

    Travelling and subsistence payments: disruption to public transport caused by strikes: example
92. EIM10150

    Travelling and subsistence payments: motor mileage allowances paid for business travel in an employee's own car
93. EIM10210

    Travelling and subsistence payments: taxis and other journeys home from work paid for or provided by an employer
94. EIM10220

    Travelling and subsistence payments: taxis and other journeys home from work: terms of exemption not met
95. EIM10300

    Travelling and subsistence payments: particular occupations
96. EIM10400

    Uniform allowances
97. EIM10450

    Vouchers
98. EIM10500

    Work experience payments to young people