EIM50000 - Tax treatment of particular occupations: contents
Pages in the range EIM50000 to EIM50800 cover the tax treatment of particular occupations. The occupations are listed in alphabetical order in the table below.
The Employment Status Manual (ESM) provides additional guidance on the status of workers in particular occupations.
Agricultural workers
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Provision of benefits: general |
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Board and lodging exemption for lower paid: background |
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Board and lodging exemption for lower paid: text of concession |
Airline pilots
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Subscriptions to BALPA |
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Industry wide FRE for 2006/07 onwards: introduction |
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Industry wide FRE for 2006/07 onwards: summary |
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Industry wide FRE for 2006/07 onwards: details |
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Industry wide FRE for 2006/07 onwards: provision of uniforms |
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Industry wide FRE for 2006/07 onwards: provision of noise-cancelling headsets |
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Industry wide FRE for 2006/07 onwards: purchase of luggage |
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Industry wide FRE for 2006/07 onwards: personal computers |
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Industry wide FRE for 2006/07 onwards: 2005/06 and earlier |
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Industry wide FRE for 2006/07 onwards: 2005/06 and earlier: example |
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Industry wide FRE for 2006/07 onwards: employer contributions |
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Industry wide FRE for 2006/07 onwards: travelling expenses |
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Payment of training costs: Milsom & Hinsley v HMRC (SpC569) |
Armed forces
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Regular forces |
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Reserve and auxiliary forces: taxable payments: exempt payments |
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Reserve and auxiliary forces: expenses |
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Procedural matters |
Arts Council of Great Britain
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Tax treatment of awards and bursaries |
Bank employees
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Uniformed employees: shoe allowances |
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Uniformed employees: expenses deductions |
British Telecom employees
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Expenses payments and benefits received |
Building and civil engineering employees
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Travel and lodging allowances for 1998-99 and later years |
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Travelling allowances: building industry in general |
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Travelling allowances: special classes of building and civil engineering employees |
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Lodging allowances: general |
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Tax-free payments |
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Lodging allowance certificates |
Car mechanics
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Capital allowances |
Census of population
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Tax treatment of remuneration |
