EIM70199 - Tax treatment of particular occupations

Pages in the range EIM70200 to EIM71399 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.

Seafarers

EIM70200 Uniform allowances
EIM70205 Deduction for provision of own food
EIM70210 Bedding and protective clothing provided for trawler crews
EIM70215 General: taxation of allowances
EIM70220 Salvage awards
EIM70225 Residence status of seafarers
EIM70230 Residence status: employment outside United Kingdom territorial waters
EIM70235 Non-resident seafarer coming to the United Kingdom
EIM70240 Location of duties for tax purposes
EIM70245 The deduction from seafarers' earnings

Steel industry employees

EIM70400 Redundancies

Students: foreign students

EIM70500 Foreign students employed in the United Kingdom during their holidays

Teachers, lecturers and tutors

EIM70695 Guidance on expenses: introduction
EIM70700 Committee of Vice Chancellors and Principals guidance: university lecturers
EIM70701 Committee of Vice Chancellors and Principals guidance: university lecturers: fees and expenses: general
EIM70702 Committee of Vice Chancellors and Principals guidance: university lecturers: fees and expenses: fees
EIM70703 Committee of Vice Chancellors and Principals guidance: university lecturers: fees and expenses: travelling and subsistence expenses
EIM70705 Other published guidance
EIM70706 Association of University and College Lecturers: notes on expenses deductions: general
EIM70707 Association of University and College Lecturers: notes on expenses deductions: special clothing
EIM70708 Association of University and College Lecturers: notes on expenses deductions: books
EIM70709 Tax treatment of teachers, lecturers and tutors: Association of University and College Lecturers - notes on expenses deductions - equipment
EIM70710 Association of University and College Lecturers: notes on expenses deductions: research expenditure
EIM70711 Association of University and College Lecturers: notes on expenses deductions: expenses of attending courses, conferences, etc.
EIM70712 Association of University and College Lecturers: notes on expenses deductions: subscriptions to learned societies, etc.
EIM70713 Association of University and College Lecturers: notes on expenses deductions: use of accommodation at home
EIM70714 Association of University and College Lecturers: notes on expenses deductions: use of accommodation at home: amount of allowance
EIM70715 Association of University and College Lecturers: notes on expenses deductions: travelling expenses
EIM70717 Association of University and College Lecturers: notes on expenses deductions: expenses payments received from an employer
EIM70720 School teachers' expenses: general
EIM70725 School teachers' expenses: books
EIM70730 School teachers' expenses: sports clothing
EIM70735 School teachers' expenses: use of home
EIM70740 School teachers' expenses: use of home: availability of school premises
EIM70745 School teachers' expenses: travelling expenses
EIM70750 School teachers' expenses: travelling expenses: attendance at functions outside school hours
EIM70755 School teachers' expenses: travelling expenses: supply teachers
EIM70760 School teachers' expenses: travelling expenses: peripatetic teachers
EIM70770 Members of religious orders who are also teachers
EIM70780 Visiting teachers
EIM70790 Claims for capital allowances on computers, word-processors and similar items

Tree fellers

EIM70800 Expenditure on power saws

United Kingdom Warning and Monitoring Organisation

EIM71000 United Kingdom Warning and Monitoring Organisation

Volunteers and Voluntary organisations

EIM71100 Unpaid office holders
EIM71105 Research volunteers - participants in drug trial, etc

Waiters

EIM71200 Tips, etc.

Working rule agreements

EIM71300 Background
EIM71301 Involvement of Inland Revenue
EIM71302 Operation of agreements by employers
EIM71303 Rates of payment of allowances
EIM71305 Consequences for employee
EIM71306 Daily travel allowances
EIM71307 Lodging allowances
EIM71308 Lodging allowances: definition of dependant
EIM71309 Lodging allowances: zoning
EIM71310 Lodging allowances: single employees without dependants
EIM71311 Site-based staff employees: extension of arrangements
EIM71312 Site-based staff employees: definition
EIM71313 Site-based staff employees: qualifying conditions
EIM71314 Site-based staff employees: qualifying conditions: condition 1
EIM71315 Site-based staff employees: qualifying conditions: condition 2
EIM71316 Site-based staff employees: qualifying conditions: condition 3
EIM71317 Site-based staff employees: qualifying conditions: condition 4
EIM71318 SA Return and forms P9D and P11D
EIM71319 Agency workers
EIM71320 List of agreements
EIM71325 Rates of allowances paid under particular working rule agreements: the Construction Confederation
EIM71326 Rates of allowances paid under particular agreements: Electrical Contractors' Association
EIM71327 Rates of allowances paid under particular agreements: Heating and Ventilating Contractors' Association
EIM71328 Rates of allowances paid under particular agreements: Lift Industry
EIM71329 Rates of allowances paid under particular agreements: Mastic Asphalt Council
EIM71330 Rates of allowances paid under particular agreements: Engineering Construction Industry
EIM71331 Rates of allowances paid under particular agreements: Demolition industry
EIM71332 Rates of allowances paid under particular agreements: Plant Hire industry
EIM71334 Rates of allowances paid under particular agreements: Plumbing and Mechanical Engineering Services
EIM71336 Rates of allowances paid under particular agreements: Power Cable Jointers
EIM71337 Rates of allowances paid under particular agreements: Refractory Users’ Association
EIM71338 Rates of allowances paid under particular agreements: Master Steeplejacks and Lightning Conductor Engineers
EIM71340 Rates of allowances paid under particular agreements: Thermal Insulation Contractors' Association