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

Retirement lump sums

EIM04800 Retirement lump sums: Section 637 ITEPA 2003 *

Retraining expenses paid by employer

EIM05005 Retraining expenses paid by employer: exemption from tax
EIM05010 Retraining expenses paid by employer: conditions to be satisfied for exemption
EIM05020 Retraining expenses paid by employer: expenses to which exemption applies
EIM05030 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
EIM05040 Retraining expenses paid by employer: withdrawal of exemption: power to make assessments

Round sum expense allowances

EIM05100 Round sum expense allowances

Save As You Earn (SAYE)

EIM05150 Save As You Earn (SAYE): employer's contributions

Scale rate expenses payments

EIM05200 Scale rate expenses payments: general
EIM05210 Subsistence expenses: sampling guidance
EIM05215 Subsistence expenses: sampling guidance: expenses to be included
EIM05220 Subsistence expenses: sampling guidance: sampling exercise incomplete
EIM05230 Advisory benchmark scale rates: general
EIM05231 Advisory benchmark scale rates: table of rates
EIM05232 Advisory benchmark scale rates: examples
EIM05233 Advisory benchmark scale rates: questions and answers
EIM05250 Accommodation and subsistence payments to employees travelling outside the UK: tables of benchmark rates
EIM05255 Accommodation and subsistence payments to employees travelling outside the UK: tables of benchmark rates: what the tables contain: what is not covered
EIM05260 Accommodation and subsistence payments to employees travelling outside the UK: tables of benchmark rates: how to use the benchmark rates
EIM05265 Accommodation and subsistence payments to employees travelling outside the UK: tables of benchmark rates: employee staying as guest of a private individual
EIM05270 Accommodation and subsistence payments to employees travelling outside the UK: tables of benchmark rates: employee receiving free meals and accommodation
EIM05275 Accommodation and subsistence payments to employees travelling outside the UK: tables of benchmark rates: employee staying in vacant residential property
EIM05277 Accommodation and subsistence payments to employees travelling outside the UK: tables of benchmark rates: Airline employees: relationship with Flight Duty Allowances
EIM05280 Accommodation and subsistence payments to employees travelling outside the UK: tables of benchmark rates: examples

Scholarship income

EIM06205 Scholarship income: general
EIM06210 Scholarship income: taxable as trading or employment income
EIM06215 Scholarship income: directors and employees
EIM06220 Scholarship income: meaning of scholarship
EIM06225 Scholarship income: meaning of full time instruction
EIM06230 Scholarship income: meaning of at a university, college, school or other educational establishment
EIM06235 Scholarship income: scholarship and apprenticeship schemes at universities and colleges: Statement of Practice 4/1986
EIM06237 Scholarship income: Statement of Practice 4/1986: academic years commencing on and after 1 September 2007
EIM06240 Scholarship income: rates of payment under Statement of Practice 4/1986
EIM06245 Scholarship income: rates of payment under Statement of Practice 4/1986; examples
EIM06250 Scholarship income: miscellaneous awards: research awards or fellowships
EIM06255 Scholarship income: miscellaneous awards: training grants made by Health and Social Services
EIM06257 Scholarship income: miscellaneous awards: teacher training bursaries; teaching grants; golden hellos
EIM06260 Scholarship income: miscellaneous awards: awards made by universities
EIM06265 Scholarship income: miscellaneous awards: awards made by Government departments or Government sponsored bodies
EIM06270 Scholarship income: miscellaneous awards: awards made by overseas bodies
EIM06275 Scholarship income: student union officials

Season tickets provided

EIM06300 Season tickets provided: liability to tax

Sick pay and injury payments (other than Statutory Sick Pay)

EIM06400 Sick pay and injury payments: general
EIM06410 Sick pay and injury payments: sick pay funded by the employer
EIM06420 Sick pay and injury payments: sick pay funded by employees
EIM06430 Sick pay and injury payments: sick pay funded partly by the employer and partly by employees
EIM06440 Sick pay and injury payments: sick pay and other sums paid after cessation of employment
EIM06450 Sick pay and injury payments: injury payments
EIM06460 Sick pay and injury payments: examples

Strike pay from trade unions

EIM06500 Strike pay from trade unions

Suggestion scheme awards

EIM06600 Exemption for suggestion scheme awards: introduction
EIM06610 Exemption for suggestion scheme awards: conditions for exemption
EIM06620 Exemption for suggestion scheme awards: the permitted maximum: encouragement awards
EIM06630 Exemption for suggestion scheme awards: the permitted maximum: financial benefit awards
EIM06640 Exemption for suggestion scheme awards: two or more awards for same suggestion on same occasion
EIM06641 Exemption for suggestion scheme awards: two or more awards for same suggestion on same occasion: example
EIM06642 Exemption for suggestion scheme awards: two or more awards for same suggestion on same occasion: example
EIM06650 Exemption for suggestion scheme awards: two or more awards for same suggestion on different occasions
EIM06651 Exemption for suggestion scheme awards: two or more awards for same suggestion on different occasions: example
EIM06652 Exemption for suggestion scheme awards: two or more awards for same suggestion on different occasions: example
EIM06660 Exemption for suggestion scheme awards: employee making more than one successful suggestion
EIM06670 Exemption for suggestion scheme awards: employer using scheme to make non-qualifying awards

Tax-free remuneration

EIM07700 Tax-free remuneration

Telephone expenses

EIM07800 Telephone expenses

Tips and gratuities

EIM07900 Tips and gratuities: troncs

Transfer of real property between employer and employee

EIM08001 Transfer of real property to employees: general
EIM08002 Transfer of real property to employees: consulting the District Valuer
EIM08003 Transfer of real property to employees: action following District Valuer's report
EIM08004 Transfer of real property to employees: property outside the UK
EIM08005 Transfer of real property to employees: alternative charges to tax
EIM08006 Transfer of real property to employees: capital gains tax liability and Trading Income deduction for the employer
EIM08007 Transfer of real property to employees: options
EIM08008 Transfer of real property by employees to the employer at more than market value

Travelling and subsistence payments

EIM10000 Travelling and subsistence payments: general
EIM10010 Travelling and subsistence payments: travel between places of work
EIM10020 Travelling and subsistence payments: travel from home to normal place of work
EIM10030 Travelling and subsistence payments: travel from home where home is a place of work
EIM10040 Travelling and subsistence payments: emergency call-out: travel between home and normal place of employment
EIM10050 Travelling and subsistence payments: emergency call-out: travel between home and a place other than a normal place of employment
EIM10060 Travelling and subsistence payments: travel from home to places other than the normal place of work: detached duty
EIM10070 Travelling and subsistence payments: employees with no normal place of work: peripatetic employees
EIM10080 Travelling and subsistence payments: disabled persons: home to work travel
EIM10090 Travelling and subsistence payments: assisted travel schemes
EIM10100 Travelling and subsistence payments: disruption to public transport caused by strikes
EIM10120 Travelling and subsistence payments: disruption to public transport caused by strikes: example
EIM10150 Travelling and subsistence payments: motor mileage allowances paid for business travel in an employee's own car
EIM10210 Travelling and subsistence payments: taxis and other journeys home from work paid for or provided by an employer
EIM10220 Travelling and subsistence payments: taxis and other journeys home from work: terms of exemption not met
EIM10300 Travelling and subsistence payments: particular occupations

Uniform allowances

EIM10400 Uniform allowances

Vouchers

EIM10450 Vouchers

Work experience payments to young people

EIM10500 Work experience payments to young people

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