SE50000 - Tax treatment of particular occupations

Pages in the range SE50000 - SE50800 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.

SE50010Tax treatment of agricultural workers: provision of benefits - general
SE50011Tax treatment of agricultural workers: board and lodging exemption for lower paid - background
SE50012Tax treatment of agricultural workers: board and lodging exemption for lower paid - text of concession
SE50013Tax treatment of agricultural workers: 'hiring' contracts
SE50014Tax treatment of agricultural workers: superannuation contributions
SE50015Tax treatment of agricultural workers: payments to casuals - 1984/85 onwards
SE50100Tax treatment of armed forces: regular forces
SE50110Tax treatment of armed forces: reserve and auxiliary forces: taxable payments: exempt payments
SE50120Tax treatment of armed forces: reserve and auxiliary forces - expenses
SE50130Tax treatment of armed forces: procedural matters
SE50200Arts Council of Great Britain: tax treatment of awards and bursaries
SE50300Tax treatment of bank employees: uniformed employees: shoe allowances
SE50310Tax treatment of bank employees: uniformed employees: expenses deductions
SE50500Tax treatment of British Telecom employees: expenses payments and benefits received
SE50600Tax treatment of building and civil engineering employees: holiday pay
SE50605Tax treatment of building and civil engineering employees: travel and lodging allowances for 1998-99 and later years
SE50610Tax treatment of building and civil engineering employees: travelling allowances - building industry in general
SE50615Tax treatment of building and civil engineering employees: travelling allowances - special classes of building and civil engineering employees
SE50620Tax treatment of building and civil engineering employees: lodging allowances - general
SE50625Tax treatment of building and civil engineering employees: tax-free payments
SE50630Tax treatment of building and civil engineering employees - lodging allowance certificates
SE50635Tax treatment of building and civil engineering employees - tool allowance
SE50640Tax treatment of building and civil engineering employees - Death Benefit Schemes
SE50800Census of population: tax treatment of remuneration