SE60000 - Tax treatment of particular occupations
Pages in the range SE60000 - SE64700 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.
| SE60000A | Clergy and ministers of religion: table of contents`` |
| SE60001 | Ministers of religion: overview |
| SE60005 | Ministers: schedule of charge |
| SE60007 | Ministers: exemption of income; overview |
| SE60009 | Ministers: exemption of income; properties that do not qualify |
| SE60011 | Ministers: exemption of income; summary of exempt income |
| SE60013 | Ministers: exemption of income; statutory amounts and statutory deductions |
| SE60014 | Ministers: exemption of income; Council Tax |
| SE60015 | Ministers: exemption of income; heating, lighting, cleaning, gardening; lower paid employees |
| SE60020 | Ministers: provided living accommodation |
| SE60025 | Ministers: gifts and similar receipts |
| SE60027 | Ministers: Easter offerings |
| SE60029 | Ministers: fees received |
| SE60040 | Ministers: allowable expenses; overview |
| SE60042 | Ministers: allowable expenses; duties of a minister |
| SE60044 | Ministers: allowable expenses; property expenses |
| SE60046 | Ministers: allowable expenses; particular items; page 1 |
| SE60047 | Ministers: allowable expenses; particular items; page 2 |
| SE60048 | Ministers: allowable expenses; domestic expenses |
| SE60055 | Ministers: capital allowances |
| SE60200 | Tax treatment of collegiate bodies |
| SE60300 | Tax treatment of Customs and Excise Officers: clothing expenses |
| SE60700 | Tax treatment of income from Government and other Public Departments: scope of guidance |
| SE60710 | Bodies treated as Public Departments |
| SE60720 | Expenses deductions determined under Section 199 ICTA 1988 |
| SE60730 | Expenses deductions under Section 198 ICTA 1988 |
| SE60740 | Part-time public appointments |
| SE61000 | Tax treatment of doctors: hospital doctors - treatment of expenses - general |
| SE61005 | Tax treatment of doctors: hospital doctors - treatment of expenses - use of equipment |
| SE61010 | Tax treatment of doctors: hospital doctors - treatment of expenses - mileage allowance |
| SE61015 | Tax treatment of doctors: hospital doctors - treatment of expenses - telephone |
| SE61017 | Tax treatment of doctors: hospital doctors – treatment of expenses – junior doctors on rotational contracts – travel expenses |
| SE61018 | Tax treatment of doctors: hospital doctors – treatment of expenses – junior doctors on rotational contracts – training expenses |
| SE61020 | Tax treatment of doctors: trainee general practitioners - car allowances |
| SE61025 | Tax treatment of doctors: NHS contributions and payments under retirement annuity contracts - doctors, etc. wholly in employment |
| SE61300 | Tax treatment of Electoral Registration Officers and their staffs: England and Wales |
| SE61301 | Tax treatment of Electoral Registration Officers and their staffs: Scotland and Northern Ireland |
| SE61302 | Tax treatment of Electoral Registration Officers and their staffs: pay arrangements |
| SE61400 | Tax treatment of electrical contracting employees: holiday pay and travelling allowances |
| SE61500 | Tax treatment of engineering employees: holiday pay: training schemes |
| SE62600 | Tax treatment of engineering design employees: travelling and subsistence allowances |
| SE62605 | Tax treatment of engineering design employees: guidelines issued by the Federation of Engineering Design Companies - introduction |
| SE62610 | Tax treatment of engineering design employees: guidelines issued by the Federation of Engineering Design Companies - travelling expenses |
| SE62615 | Tax treatment of engineering design employees: guidelines issued by the Federation of Engineering Design Companies - mileage allowance |
| SE62620 | Tax treatment of engineering design employees: guidelines issued by the Federation of Engineering Design Companies - overnight subsistence |
| SE62625 | Tax treatment of engineering design employees: guidelines issued by the Federation of Engineering Design Companies - day subsistence |
| SE62630 | Tax treatment of engineering design employees: guidelines issued by the Federation of Engineering Design Companies - taxation |
| SE62635 | Tax treatment of engineering design employees: guidelines issued by the Federation of Engineering Design Companies - taxation of travelling expenses |
| SE62640 | Tax treatment of engineering design employees: guidelines issued by the Federation of Engineering Design Companies - taxation of travelling expenses continued |
| SE62645 | Tax treatment of engineering design employees: guidelines issued by the Federation of Engineering Design Companies - taxation of travelling expenses continued |
| SE62650 | Tax treatment of engineering design employees: guidelines issued by the Federation of Engineering Design Companies - taxation of travelling expenses continued |
| SE62655 | Tax treatment of engineering design employees: guidelines issued by the Federation of Engineering Design Companies - taxation of travelling expenses continued |
| SE62660 | Tax treatment of engineering design employees: guidelines issued by the Federation of Engineering Design Companies - taxation of travelling expenses continued |
| SE62665 | Tax treatment of engineering design employees: guidelines issued by the Federation of Engineering Design Companies - taxation of subsistence allowances |
| SE62670 | Tax treatment of engineering design employees: guidelines issued by the Federation of Engineering Design Companies - taxation - general |
| SE62800 | Tax treatment of the entertainment industry: theatrical performers - fees paid to agents |
| SE62810 | Tax treatment of the entertainment industry: theatrical performers: fees paid to agents - amount of the deduction |
| SE62910 | Tax treatment of examiners: deductions for expenses |
| SE62920 | Tax treatment of examiners: deductions for expenses - use of home |
| SE63400 | Tax treatment of exhibition contracting employees |
| SE63600 | Tax treatment of firefighters: arrangement of guidance |
| SE63610 | Full-time members of fire brigades in Great Britain: taxable allowances |
| SE63620 | Part-time firefighters ('retained members'): taxable allowances |
| SE63630 | Part-time firefighters ('retained members'): long service bounty scheme |
| SE63640 | Tax treatment of firefighters: Non-taxable allowances: full and part-time firefighters |
| SE63641 | Tax treatment of firefighters: Motor mileage allowances and fixed profit car schemes |
| SE63645 | Tax treatment of firefighters: Motor mileage allowances paid for private journeys |
| SE63650 | Tax treatment of firefighters: expenses deductions: laundering uniforms |
| SE63660 | Tax treatment of fire officers: chargeable benefit: provided vehicles: emergency vehicles and ordinary cars |
| SE64000 | Tax treatment of fishermen: expenses deductions |
| SE64100 | Tax treatment of Association footballers: general - arrangement of guidance |
| SE64105 | Types of payment |
| SE64110 | Signing-on fees |
| SE64115 | Share of transfer fee |
| SE64120 | Benefit matches |
| SE64125 | Loyalty bonuses |
| SE64130 | Payments for representative appearances |
| SE64135 | Termination payments |
| SE64140 | Travelling expenses |
| SE64145 | Payments to non-contract players |
| SE64150 | Tax treatment of Rugby footballers: general - arrangement of guidance |
| SE64500 | Tax treatment of Holiday Pay Stamp Fund Schemes: general |
| SE64510 | Tax treatment of Holiday Pay Stamp Fund Schemes: payments made by employer |
| SE64520 | Tax treatment of Holiday Pay Stamp Fund Schemes: payments made by Stamp Fund Scheme |
| SE64530 | Tax treatment of Holiday Pay Stamp Fund Schemes: Schemes in operation |
| SE64600 | Tax treatment of insurance agents: general - arrangement of guidance |
| SE64605 | Statement of Practice SP4/97 |
| SE64610 | Schedule D cases |
| SE64615 | Schedule E: commission 'received' |
| SE64620 | Commission and discounts available to the general public |
| SE64625 | Invested commission |
| SE64630 | Discounted premiums or price |
| SE64635 | Cashbacks received by employees |
| SE64640 | Schedule E expenses: full-time agents |
| SE64645 | Expenses |
| SE64650 | Claims for capital allowances on computers |
| SE64700 | Tax treatment of journalists: deductions for expenses: newspapers and periodicals |
