EIM04700 - Employment income: particular items: R to Z: table of contents
Retirement lump sums
Retirement lump sums: Section 637 ITEPA 2003 * |
Retraining expenses paid by employer
Retraining expenses paid by employer: exemption from tax |
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Retraining expenses paid by employer: conditions to be satisfied for exemption |
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Retraining expenses paid by employer: expenses to which exemption applies |
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Retraining expenses paid by employer: withdrawal of exemption: notification by employers of failure to comply with conditions: Inspector's power to obtain information relating to events causing withdrawal of exemption |
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Retraining expenses paid by employer: withdrawal of exemption: power to make assessments |
Round sum expense allowances
Round sum expense allowances |
Save As You Earn (SAYE)
Save As You Earn (SAYE): employer's contributions |
Scale rate expenses payments
Scale rate expenses payments: general |
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Subsistence expenses: sampling guidance |
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Subsistence expenses: sampling guidance: expenses to be included |
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Subsistence expenses: sampling guidance: sampling exercise incomplete |
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Advisory benchmark scale rates: general |
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Advisory benchmark scale rates: table of rates |
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Advisory benchmark scale rates: examples |
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Advisory benchmark scale rates: questions and answers |
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Accommodation and subsistence payments to employees travelling outside the UK: tables of benchmark rates |
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Accommodation and subsistence payments to employees travelling outside the UK: tables of benchmark rates: what the tables contain: what is not covered |
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Accommodation and subsistence payments to employees travelling outside the UK: tables of benchmark rates: how to use the benchmark rates |
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Accommodation and subsistence payments to employees travelling outside the UK: tables of benchmark rates: employee staying as guest of a private individual |
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Accommodation and subsistence payments to employees travelling outside the UK: tables of benchmark rates: employee receiving free meals and accommodation |
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Accommodation and subsistence payments to employees travelling outside the UK: tables of benchmark rates: employee staying in vacant residential property |
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Accommodation and subsistence payments to employees travelling outside the UK: tables of benchmark rates: Airline employees: relationship with Flight Duty Allowances |
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Accommodation and subsistence payments to employees travelling outside the UK: tables of benchmark rates: examples |
Scholarship income
Scholarship income: general |
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Scholarship income: taxable as trading or employment income |
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Scholarship income: directors and employees |
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Scholarship income: meaning of scholarship |
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Scholarship income: meaning of full time instruction |
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Scholarship income: meaning of at a university, college, school or other educational establishment |
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Scholarship income: scholarship and apprenticeship schemes at universities and colleges |
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Scholarship income: scholarship and apprenticeship schemes at universities and colleges: periods commencing on and after 6 April 2005 |
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Scholarship income: scholarship and apprenticeship schemes at universities and colleges: academic years commencing on and after 1 September 2007 |
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Scholarship income: rates of payment under Statement of Practice 4/1986 |
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Scholarship income: rates of payment under Statement of Practice 4/1986; examples |
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Scholarship income: miscellaneous awards: research awards or fellowships |
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Scholarship income: miscellaneous awards: training grants made by Health and Social Services |
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Scholarship income: miscellaneous awards: teacher training salaries: teaching grants |
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Scholarship income: miscellaneous awards: awards made by universities |
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Scholarship income: miscellaneous awards: awards made by Government departments or Government sponsored bodies |
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Scholarship income: miscellaneous awards: awards made by overseas bodies |
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Scholarship income: student union officials |
Season tickets provided
Season tickets provided: liability to tax |
Sick pay and injury payments (other than Statutory Sick Pay)
Sick pay and injury payments: general |
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Sick pay and injury payments: sick pay funded by the employer |
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Sick pay and injury payments: sick pay funded by employees |
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Sick pay and injury payments: sick pay funded partly by the employer and partly by employees |
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Sick pay and injury payments: sick pay and other sums paid after cessation of employment |
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Sick pay and injury payments: injury payments |
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Sick pay and injury payments: examples |
Strike pay from trade unions
Strike pay from trade unions |
Suggestion scheme awards
Exemption for suggestion scheme awards: introduction |
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Exemption for suggestion scheme awards: conditions for exemption |
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Exemption for suggestion scheme awards: the permitted maximum: encouragement awards |
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Exemption for suggestion scheme awards: the permitted maximum: financial benefit awards |
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Exemption for suggestion scheme awards: two or more awards for same suggestion on same occasion |
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Exemption for suggestion scheme awards: two or more awards for same suggestion on same occasion: example |
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Exemption for suggestion scheme awards: two or more awards for same suggestion on same occasion: example |
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Exemption for suggestion scheme awards: two or more awards for same suggestion on different occasions |
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Exemption for suggestion scheme awards: two or more awards for same suggestion on different occasions: example |
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Exemption for suggestion scheme awards: two or more awards for same suggestion on different occasions: example |
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Exemption for suggestion scheme awards: employee making more than one successful suggestion |
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Exemption for suggestion scheme awards: employer using scheme to make non-qualifying awards |
Tax-free remuneration
Tax-free remuneration |
Telephone expenses
Telephone expenses |
Tips and gratuities
Tips and gratuities: troncs |
Transfer of real property between employer and employee
Transfer of real property to employees: general |
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Transfer of real property to employees: consulting the District Valuer |
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Transfer of real property to employees: action following District Valuer's report |
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Transfer of real property to employees: property outside the UK |
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Transfer of real property to employees: alternative charges to tax |
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Transfer of real property to employees: capital gains tax liability and Trading Income deduction for the employer |
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Transfer of real property to employees: options |
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Transfer of real property by employees to the employer at more than market value |
Travelling and subsistence payments
Travelling and subsistence payments: general |
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Travelling and subsistence payments: travel between places of work |
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Travelling and subsistence payments: travel from home to normal place of work |
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Travelling and subsistence payments: travel from home where home is a place of work |
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Travelling and subsistence payments: emergency call-out: travel between home and normal place of employment |
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Travelling and subsistence payments: emergency call-out: travel between home and a place other than a normal place of employment |
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Travelling and subsistence payments: travel from home to places other than the normal place of work: detached duty |
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Travelling and subsistence payments: employees with no normal place of work: peripatetic employees |
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Travelling and subsistence payments: disabled persons: home to work travel |
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Travelling and subsistence payments: assisted travel schemes |
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Travelling and subsistence payments: disruption to public transport caused by strikes |
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Travelling and subsistence payments: disruption to public transport caused by strikes: example |
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Travelling and subsistence payments: motor mileage allowances paid for business travel in an employee's own car |
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Travelling and subsistence payments: taxis and other journeys home from work paid for or provided by an employer |
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Travelling and subsistence payments: taxis and other journeys home from work: terms of exemption not met |
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Travelling and subsistence payments: particular occupations |
Uniform allowances
Uniform allowances |
Vouchers
Vouchers |
Work experience payments to young people
Work experience payments to young people |
