| EIM42201 | Basis of assessment for
general earnings: introduction |
| EIM42202 | Example of a case where
the year of assessment is not the year that the earnings are
for |
| EIM42205 | 'Earnings basis' and
'accounts basis' not to be used |
| EIM42206 | Employees at all times
resident, ordinarily resident and domiciled in the United
Kingdom |
| EIM42207 | Employees who are, or
have been, not resident or not ordinarily resident or not domiciled
in the United Kingdom |
| EIM42210 | Table setting out the
basis of assessment for particular types of payment, and benefits
in kind |
| EIM42220 | Earnings received before
an employment starts, or after it ends |
| EIM42240 | Link between the basis of
assessment and operation of PAYE |
| EIM42260 | Meaning of received:
general |
| EIM42270 | The time when earnings
are received: actual payment |
| EIM42280 | Payments on account of
emoluments: general: directors' drawings |
| EIM42290 | Entitlement to payment of
earnings |
| EIM42292 | Entitlement to payment of
earnings: “White v Inland Revenue Commissioners”
SpC357 |
| EIM42300 | Entitlement to director's
earnings |
| EIM42310 | Crediting of director's
earnings in the accounts or records of the company |
| EIM42320 | Limited scope of the
crediting rule |
| EIM42330 | Director's earnings fixed
before the end of the period for which they are due |
| EIM42340 | Director's earnings fixed
after the end of the period for which they are due |
| EIM42350 | Director's earnings
conditional on results: the date they are to be regarded as
determined |
| EIM42360 | The time at which a
person has to be a director for the special rules to apply |
| EIM42370 | Foreign earnings taxed at
time of receipt in the United Kingdom |
| EIM42380 | Earnings received after
the death of an employee or office holder |
| EIM42390 | The charge on the
personal representatives of a deceased employee or office
holder |
| EIM42400 | Time limit for assessment
of personal representatives |
| EIM42410 | Death of employee or
office holder: earnings received up to the date of death |
| EIM42420 | More than usual number of
pay days in the year |
| EIM42430 | Timing of expenses
deductions |
| EIM42440 | Assessments made after a
change of practice |
| EIM42450 | Income to which the
change of practice rule applies |
| EIM42460 | The change of practice
rule: cases involving exemption from tax |
| EIM42470 | How the change of
practice rule applies |
| EIM42700 onwards | Waivers of
remuneration |
