EIM65799 - Tax treatment of particular occupations: contents L to R

Pages in the range EIM65799 to EIM70000 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.

Local authority officials and employees

1. EIM65800

   Incidental appointments
2. EIM65805

   Provision of expenses payments and benefits: effect on gross pay
3. EIM65810

   Travelling and subsistence allowances
4. EIM65815

   Payments for using own car for work: general
5. EIM65820

   Payments for using own car for work: centrally negotiated National Joint Council rates
6. EIM65860

   Car leasing schemes
7. EIM65865

   Other benefits and allowances
8. EIM65870

   Terminal gratuities for non-pensionable service
9. EIM65875

   Redundancy payments

Local Government Councillors and civic dignitaries

1. EIM65900

   Arrangement of guidance: ODPM guidance
2. EIM65920

   Allowances councillors may receive
3. EIM65930

   Expenses deductions: general: provisional coding allowance
4. EIM65940

   Expenses deductions: home as a workplace
5. EIM65941

   Tax treatment of Local Government Councillors and civic dignitaries: Home to work travel
6. EIM65942

   Tax treatment of Local Government Councillors and civic dignitaries: Home to work travel – Passenger payments
7. EIM65943

   Tax treatment of Local Government Councillors and civic dignitaries: Home to work travel – Other travel expenses
8. EIM65950

   Expenses deductions: notes for guidance
9. EIM65955

   Expenses deductions: guidance note prepared by the Association of Local Councillors
10. EIM65960

    ODPM guidance (England): Part one: members' allowances
11. EIM65970

    ODPM guidance (England): Part two: taxation of members' allowances and expenses

Lorry drivers

1. EIM66100

   Allowances paid to lorry drivers: porters in removal vans
2. EIM66105

   Subsistence allowances paid to lorry drivers
3. EIM66110

   Subsistence allowances paid to lorry drivers: approved amount
4. EIM66115

   Subsistence allowances paid to lorry drivers: payments in excess of the approved amount
5. EIM66120

   Subsistence allowances paid to lorry drivers: documentary evidence
6. EIM66125

   Subsistence allowances paid to lorry drivers: nights outside the UK
7. EIM66130

   Subsistence allowances paid to lorry drivers: lorries with sleeper cabs
8. EIM66135

   Subsistence allowances paid to lorry drivers: lorries with sleeper cabs: enquiries
9. EIM66140

   Mid-day meals: allowances paid by employers
10. EIM66145

    Mid-day meals: allowances paid by employers: amounts in excess of the approved amount
11. EIM66150

    Mid-day meals: expenses deductions for employees
12. EIM66160

    Meals: general principles
13. EIM66170

    Meals: evidence required
14. EIM66180

    Meals: coding procedure
15. EIM66190

    Issue or renewal of HGV/LGV licences
16. EIM66195

    Purchase of digital tachograph cards
17. EIM66205

    Employer guidance: scale rate payments to drivers
18. EIM66210

    Employer guidance: scale rate payments to drivers: frequently asked questions

Merchant Navy Reserve

1. EIM66300

   Tax treatment of the Merchant Navy Reserve

Midwives

1. EIM66400

   Expenses: use of home

Mineworkers

1. EIM66600

   Compensation on retirement
2. EIM66605

   Trainees
3. EIM66610

   Payments towards cost of travel between home and permanent workplace
4. EIM66620

   Children's allowances
5. EIM66625

   Provision of housing
6. EIM66690

   Payments in lieu of free coal
7. EIM66695

   Payments in lieu of free coal: definition of miner

National Health Service employees

1. EIM66700

   Expenses payments and allowances: general
2. EIM66705

   Payments of car allowances: general
3. EIM66710

   Payments for using own car for work: GWC and HMDS payment schemes
4. EIM66780

   Expenses payments and allowances: particular allowances
5. EIM66790

   Expenses deductions: laundering uniforms
6. EIM66795

   Expenses deductions: laundering uniforms: amount of deduction

North Sea and other offshore oil and gas workers

1. EIM67100

   General
2. EIM67105

   Territorial extension of the charge to tax on employment income
3. EIM67110

   Territorial extension of the charge to tax on employment income: effect of Section 41 ITEPA 2003
4. EIM67115

   Meaning of exploration or exploitation activities
5. EIM67120

   Meaning of designated area
6. EIM67125

   Effect of double taxation agreements
7. EIM67195

   Offshore rigs and platforms: travel costs

Nurses

1. EIM67200

   Expenses deductions: shoes and stockings/tights allowance
2. EIM67210

   Expenses deductions: laundering uniforms
3. EIM67220

   Expenses deductions: laundering uniforms: facilities provided by the employer
4. EIM67230

   Expenses deductions: laundering uniforms: facilities provided by the employer: inadequate facilities
5. EIM67240

   Expenses deductions: laundering uniforms: amount to be deducted
6. EIM67250

   Expenses deductions: laundering uniforms: amount to be deducted: requests for more than the flat rate

Parish and Community Council Clerks in England and Wales

1. EIM67300

   assessment of payments to clerks
2. EIM67310

   Expenses deductions
3. EIM67315

   Expenses deductions: typical expenses
4. EIM67320

   payments on termination of office

Police service

1. EIM68100

   General
2. EIM68110

   Taxable allowances paid to police officers
3. EIM68120

   Non-taxable allowances paid to police officers
4. EIM68130

   Flat rate expenses allowance
5. EIM68131

   Flat rate expenses allowance: Special Constables
6. EIM68140

   Awards for meritorious conduct
7. EIM68150

   Living accommodation provided by police authority
8. EIM68160

   Designated dog handlers: travelling expenses
9. EIM68170

   Car allowances
10. EIM68180

    Arrears of pay on reinstatement

Post Office employees

1. EIM68200

   Expense payments and benefits
2. EIM68205

   Sub-postmasters: to 5 April 2019
3. EIM68208

   Tax treatment of Post Office employees: sub-postmasters: 6 April 2019 onwards
4. EIM68210

   Expenses deduction: cash deficiencies of sub-postmasters
5. EIM68220

   Sub-postmasters: payments on termination of office
6. EIM68225

   Sub-postmasters: payments on termination of office
7. EIM68228

   Sub-postmasters: payments on termination of office
8. EIM68230

   Sub-postmasters: reduced emoluments in first year
9. EIM68235

   Introductory payments

Prison service

1. EIM68300

   General
2. EIM68310

   Living accommodation provided by the prison authority
3. EIM68320

   Rent allowances
4. EIM68330

   Designated dog handlers: travelling expenses

Professional cricketers

1. EIM68400

   Earnings: talent money and benefit matches
2. EIM68401

   Collections for outstanding performances

Public house managers

1. EIM68450

   Expenses connected with living accommodation where accommodation is exempt from charge: HMRC agreement for a flat rate benefit

Racehorse training or stud farm establishment employees

1. EIM68500

   Special payments
2. EIM68502

   Racehorse training stable staff: board and lodging
3. EIM68505

   Stable lads: subsistence allowances
4. EIM68515

   Stable lads: subsistence allowances
5. EIM68520

   Stable lads: subsistence allowances: overtime, Sunday racing payment and racing abroad allowance
6. EIM68525

   Stable lads: subsistence allowances: overnight allowance and daily allowance

Recorders, Circuit Judges and Deputy Circuit Judges

1. EIM68600

   General
2. EIM68610

   Travelling and subsistence allowances

Religious orders and similar bodies

1. EIM69700

   Members in employment

Returning Officers

1. EIM69800

   General and arrangements for deduction of tax

Royal Naval Auxiliary Service (RNAS)

1. EIM69900

   Organisation: payments to part-time members

Royal Observer Corps (ROC)

1. EIM70000

   Organisation: payments to part-time officers and observers