SE00002 - Main Contents
Use this manual only for 2002/03 and earlier years. For 2003/04 and later years see the Employment Income Manual.
Updates to this guidance | Search this Manual
| SE00500CT | Emoluments of employees and office holders |
| SE11200 | Incentive award schemes - what are they? |
| SE11300 | Accommodation provided by reason of the employment |
| SE11800 | PAYE avoidance: non-cash remuneration |
| SE12800 | Termination payments and benefits |
| SE15000 | Non-approved retirement benefits schemes |
| SE15500 | Value Added Tax: inter-relation with emoluments and expenses |
| SE16000 | Vouchers and credit-tokens |
| SE20000 | Benefits and Expenses Payments |
| SE23000 | Cars Available for Private Use |
| SE23750CO | Car and fuel benefits |
| SE26100 | Beneficial loans |
| SE30000 | Scholarships provided for members of the family or household of a director or employee in Part V Chapter II ICTA 1988 |
| SE30050 | Dispensations |
| SE30200 | Reports by employers of mileage allowances paid to employees for using own cars for business travel |
| SE30500 | Deductions: directors and officers liabilities |
| SE31200 | Employees using their own vehicles for work: rules from 2002/03 onwards |
| SE31600 | Deductions from emoluments, expenses and benefits |
| SE31800 | Travel expenses |
| SE32400CT | Other expenses |
| SE33000 | Foreign earnings deduction (FED) |
| SE34000 | Special rules for employees travelling to work outside the United Kingdom: general |
| SE35000 | Travelling expenses: employees working but not domiciled in the United Kingdom |
| SE36500 | Deductions from emoluments: capital allowances - introduction - arrangement of guidance |
| SE40001 | The scope of Schedule E |
| SE41000 | Residence and domicile: brief description |
| SE42200 | Emoluments from offices and employments: basis of assessment - introduction - arrangement of guidance |
| SE42700 | Waivers of remuneration and salary sacrifice |
| SE42800 | Residence or employment in the United Kingdom |
| SE43000 | Residence or employment in the Irish republic |
| SE50000 | Tax treatment of particular occupations |
| SE60000 | Tax treatment of particular occupations |
| SE65799 | Tax treatment of particular occupations |
| SE70199 | Tax treatment of particular occupations |
| SE71400 | Assessments, appeals and other procedures |
| SE74000 | Pensions and annuities chargeable to income tax under Schedule E |
| SE76000 | Social Security benefits |
