SE65799 - Tax treatment of particular occupations
Pages in the range SE65799 - SE70000cover 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.
| SE65800 | Tax treatment of local authority officials and employees: incidental appointments |
| SE65805 | Tax treatment of local authority officials and employees: provision of expenses payments and benefits - effect on gross pay |
| SE65810 | Tax treatment of local authority officials and employees: travelling and subsistence allowances |
| SE65815 | Tax treatment of local authority officials and employees: payments for using own car for work - general |
| SE65820 | Tax treatment of local authority officials and employees: payments for using own car for work - centrally negotiated National Joint Council rates |
| SE65825 | Tax treatment of local authority officials and employees: payments for using own car for work - centrally negotiated National Joint Council rates Fixed Profit Car Scheme |
| SE65826 | Tax treatment of local authority officials and employees: payments for using own car for work - centrally negotiated National Joint Council rates - Fixed Profit Car Scheme - how to use the profit tables |
| SE65827 | Tax treatment of local authority officials and employees: payments for using own car for work - other employers paying at centrally negotiated National Joint Council rates - Fixed Profit Car Scheme |
| SE65830 | Tax treatment of local authority officials and employees: car allowances paid to employees who use own cars for work - non-standard rates |
| SE65831 | Tax treatment of local authority officials and employees: car allowances paid to employees who use own cars for work - employees' options when employer uses Fixed Profit Car Scheme. |
| SE65832 | Local authority officials and employees: car allowances paid to employees who use own cars for work - Fixed Profit Car Scheme - information to be provided by employer |
| SE65840 | Tax treatment of local authority officials and employees: Fixed Profit Car Scheme Profit tables for employees paid at centrally negotiated National Joint Council rates - list of tables |
| SE65842 | Tax treatment of local authority officials and employees: Fixed Profit Car Scheme - 1996/97 profit tables for the two engine size "restricted payments" scheme |
| SE65843 | Tax treatment of local authority officials and employees: Fixed Profit Car Scheme - 1997/98 profit tables for the standard, three engine size scheme |
| SE65844 | Tax treatment of local authority officials and employees: Fixed Profit Car Scheme - 1997/98 profit tables for the two engine size "restricted payments" scheme |
| SE65845 | Tax treatment of local authority officials and employees: Fixed Profit Car Scheme - 1998/99 profit tables for the standard, three engine size scheme |
| SE65846 | Tax treatment of local authority officials and employees: Fixed Profit Car Scheme - 1998/99 profit tables for the two engine size "restricted payments" scheme |
| SE65847 | Tax treatment of local authority officials and employees: Fixed Profit Car Scheme; 99/2000 profit tables for the standard, three engine size scheme |
| SE65848 | Tax treatment of local authority officials and employees: Fixed Profit Car Scheme; 99/2000 profit tables for the two engine size "restricted payments" scheme |
| SE65860 | Tax treatment of local authority officials and employees: car leasing schemes |
| SE65865 | Tax treatment of local authority officials and employees: other benefits and allowances |
| SE65870 | Tax treatment of Local Authority officials and employees: terminal gratuities for non-pensionable service |
| SE65875 | Tax treatment of Local Authority officials and employees: redundancy payments |
| SE65900 | Tax treatment of Local Government Councillors and Civic Dignitaries: arrangement of guidance - DETR guidance |
| SE65910 | Allowances Councillors may receive: 1990/91 and earlier years |
| SE65920 | Allowances Councillors may receive: 1991/92 onwards |
| Expenses deductions: | |
| SE65930 | Tax treatment of Local Government Councillors and Civic Dignitaries: expenses deductions - general - provisional coding allowances |
| SE65940 | Tax treatment of Local Government Councillors and Civic Dignitaries: expenses deductions - two places of work |
| SE65950 | Tax treatment of Local Government Councillors and Civic Dignitaries: expenses deductions - notes for guidance |
| SE65955 | Tax treatment of Local Government Councillors and Civic Dignitaries: expenses deductions - guidance note prepared by the Association of Local Councillors |
| SE65960 | Tax treatment of Local Government Councillors and Civic Dignitaries: DETR guidance - Part One - members' allowances - England and Wales |
| SE65970 | Tax treatment of Local Government Councillors and Civic Dignitaries: DETR guidance - Part Two - taxation of members' allowances and expenses |
| SE65980 | Tax treatment of Local Government Councillors and Civic Dignitaries: DETR guidance - Part Three - members' allowances and the social security system |
| SE66100 | Tax treatment of lorry drivers: allowances paid to lorry drivers |
| SE66105 | Tax treatment of lorry drivers: subsistence allowances paid to lorry drivers |
| SE66110 | Tax treatment of lorry drivers: subsistence allowances paid to lorry drivers - approved amount |
| SE66115 | Tax treatment of lorry drivers: subsistence allowances paid to lorry drivers - payments in excess of the approved amount |
| SE66120 | Tax treatment of lorry drivers: subsistence allowances paid to lorry drivers - documentary evidence |
| SE66125 | Tax treatment of lorry drivers: subsistence allowances paid to lorry drivers - nights outside the UK |
| SE66130 | Tax treatment of lorry drivers: subsistence allowances paid to lorry drivers - lorries with sleeper cabs |
| SE66135 | Tax treatment of lorry drivers: subsistence allowances paid to lorry drivers - lorries with sleeper cabs - enquiries |
| SE66140 | Tax treatment of lorry drivers: mid-day meals: allowances paid by employers |
| SE66145 | Tax treatment of lorry drivers: mid-day meals - allowances paid by employers - amounts in excess of the approved amount |
| SE66150 | Tax treatment of lorry drivers: mid-day meals - expenses deductions for employees |
| SE66160 | Tax treatment of lorry drivers: meals - general principles |
| SE66170 | Tax treatment of lorry drivers: meals - evidence required |
| SE66180 | Tax treatment of lorry drivers: meals - coding procedure |
| SE66190 | Tax treatment of lorry drivers: renewal of HGV/LGV licences |
| SE66300 | Tax treatment of the Merchant Navy Reserve |
| SE66400 | Tax treatment of midwives: expenses - use of home |
| SE66600 | Tax treatment of mineworkers: compensation on retirement |
| SE66605 | Tax treatment of mineworkers: trainees |
| SE66610 | Tax treatment of mineworkers: payments towards cost of travel between home and permanent workplace |
| SE66620 | Tax treatment of mineworkers: children's allowances |
| SE66625 | Tax treatment of mineworkers: provision of housing |
| SE66690 | Tax treatment of mineworkers: payments in lieu of free coal |
| SE66691 | Tax treatment of mineworkers: payments in lieu of free coal: Extra-Statutory Concession A6 |
| SE66695 | Tax treatment of mineworkers: payments in lieu of free coal: definition of "miner" |
| SE66700 | Tax treatment of National Health Service employees: expenses payments and allowances - general |
| SE66705 | Tax treatment of National Health Service employees: payments of car allowances - general |
| SE66710 | Tax treatment of National Health Service employees: payments for using own car for work - GWC and HMDS payment schemes |
| SE66715 | Tax treatment of National Health Service employees: payments for using own car for work - GWC and HMDS payment schemes - Fixed Profit Car Scheme |
| SE66716 | Tax treatment of National Health Service employees: payments for using own car for work - GWC and HMDS payment schemes - Fixed Profit Car Scheme - using the profit tables |
| SE66720 | Tax treatment of National Health Service employees: payments for using own car for work - GWC and HMDS payment schemes; employees' options when employer uses Fixed Profit Car Scheme |
| SE66725 | Tax treatment of National Health Service employees: payments for using own car for work - Fixed Profit Car Scheme information to be provided by employer |
| SE66730 | Tax treatment of National Health Service employees: Fixed Profit Car Scheme profit tables for GWC and HMDS schemes - list of tables |
| SE66731 | Tax treatment of National Health Service employees: Fixed Profit Car Scheme profit tables for GWC staff - 1996/97 |
| SE66732 | Tax treatment of National Health Service employees: Fixed Profit Car Scheme profit tables for GWC staff - 1997/98 |
| SE66733 | Tax treatment of National Health Service employees: Fixed Profit Car Scheme profit tables for GWC staff - 1998/99 |
| SE66734 | Tax treatment of National Health Service employees: Fixed Profit Car Scheme profit tables for GWC staff - 99/2000 |
| SE66745 | Tax treatment of National Health Service employees: Fixed Profit Car Scheme profit tables for HMDS staff - 1996/97 |
| SE66746 | Tax treatment of National Health Service employees: Fixed Profit Car Scheme profit tables for HMDS staff - 1997/98 |
| SE66747 | Tax treatment of National Health Service employees: Fixed Profit Car Scheme profit tables for HMDS staff - 1998/99 |
| SE66748 | Tax treatment of National Health Service employees: Fixed Profit Car Scheme profit tables for HMDS staff - 1999/2000 |
| SE66780 | Tax treatment of National Health Service employees: expenses payments and allowances - particular allowances |
| SE66790 | Tax treatment of National Health Service employees: expenses deductions: laundering uniforms |
| SE66795 | Tax treatment of National Health Service employees: expenses deductions: laundering uniforms: amount of deduction |
| SE66900 | Tax treatment of certain newspaper industry employees |
| SE67100 | Tax treatment of workers in the North Sea and other offshore oil and gas fields - general |
| SE67105 | Tax treatment of workers in the North Sea and other offshore oil and gas fields - territorial extension of the charge to Income Tax |
| SE67110 | Tax treatment of workers in the North Sea and other offshore oil and gas fields - territorial extension of the charge to Income Tax - effect of Section 830(5) ICTA 1988 |
| SE67115 | Tax treatment of workers in the North Sea and other offshore oil and gas fields - meaning of "exploration or exploitation activities" |
| SE67120 | Tax treatment of workers in the North Sea and other offshore oil and gas fields - meaning of "designated area" |
| SE67125 | Tax treatment of workers in the North Sea and other offshore oil and gas fields - effect of double taxation agreements |
| SE67130 | Tax treatment of workers in the North Sea and other offshore oil and gas fields - effect of United Kingdom and Norway Double Taxation Agreement |
| SE67190 | Tax treatment of offshore oil and gas workers: offshore rigs and platforms: free transfers from and to mainland |
| SE67191 | Tax treatment of offshore oil and gas workers: offshore rigs and platforms: free transfers from and to mainland: Extra-Statutory Concession A65 |
| SE67195 | Tax treatment of offshore oil and gas workers: offshore rigs and platforms: other travel costs |
| SE67200 | Tax treatment of nurses: expenses deductions - shoes and stockings/tights allowance |
| SE67210 | Tax treatment of nurses: expenses deductions - laundering uniforms |
| SE67220 | Tax treatment of nurses: expenses deductions - laundering uniforms - facilities provided by the employer |
| SE67230 | Tax treatment of nurses: expenses deductions - laundering uniforms - facilities provided by the employer - inadequate facilities |
| SE67240 | Tax treatment of nurses: expenses deductions - laundering uniforms - amount to be deducted |
| SE67250 | Tax treatment of nurses: expenses deductions - laundering uniforms - amount to be deducted - requests for more than the flat rate |
| SE67300 | Tax treatment of Parish and Community Council Clerks in England and Wales - payments on termination of office |
| SE67310 | Tax treatment of Parish and Community Council Clerks in England and Wales: expenses deductions |
| SE67315 | Tax treatment of Parish and Community Council Clerks in England and Wales: expenses deductions - typical expenses |
| SE67320 | Tax treatment of Parish and Community Council Clerks in England and Wales: assessment of payments to clerks |
| SE68100 | Tax treatment of members of the Police Service: general |
| SE68110 | Taxable allowances paid To police officers |
| SE68120 | Non-taxable allowances paid to police officers |
| SE68130 | Police promotion examination allowances |
| SE68140 | Awards for meritorious conduct |
| SE68150 | Living accommodation provided by police authority |
| SE68160 | Designated dog handlers: claims for travelling expenses |
| SE68170 | Car allowances |
| SE68180 | Arrears of pay on reinstatement |
| SE68200 | Tax treatment of Post Office employees: expense payments and benefits |
| SE68205 | Tax treatment of Post Office employees: sub-postmasters - general |
| SE68210 | Tax treatment of Post Office employees: expenses deduction: cash deficiencies of sub-postmasters |
| SE68220 | Tax treatment of Post Office employees: sub-postmasters: payments on termination of office |
| SE68225 | Tax treatment of Post Office employees: sub-postmasters - payments on termination of office |
| SE68228 | Tax treatment of Post Office employees: sub-postmasters - payments on termination of office |
| SE68230 | Tax treatment of Post Office employees: sub-postmasters - reduced emoluments in first year |
| SE68235 | Tax treatment of Post Office employees: introductory payments |
| SE68300 | Tax treatment of people employed in the prison service: general |
| SE68310 | Tax treatment of people employed in the prison service: living accommodation provided by the prison authority |
| SE68320 | Tax treatment of people employed in the prison service: rent allowances |
| SE68330 | Tax treatment of people employed in the prison service: designated dog handlers - claims for travelling expenses |
| SE68400 | Tax treatment of professional cricketers: emoluments - talent money and benefit matches |
| SE68401 | Tax treatment of professional cricketers: collections for outstanding performances |
| SE68500 | Tax treatment of racehorse training or stud farm establishment employees: special payments |
| SE68505 | Tax treatment of racehorse training or stud farm establishment employees: stable lads - subsistence allowances |
| SE68510 | Tax treatment of racehorse training or stud farm establishment employees: stable lads - subsistence allowances - up to 31 March 1999 |
| SE68515 | Tax treatment of racehorse training or stud farm establishment employees: stable lads - subsistence allowances - from 1 April 1999 |
| SE68520 | Tax treatment of racehorse training or stud farm establishment employees: stable lads - subsistence allowances - from 1 April 1999 - overtime, Sunday racing payment and racing abroad allowance |
| SE68525 | Tax treatment of racehorse training or stud farm establishment employees: stable lads - subsistence allowances - from 1 April 1999 - overnight allowance and daily allowance |
| SE68600 | Tax treatment of Recorders, Circuit Judges and Deputy Circuit Judges: general |
| SE68610 | Tax treatment of Recorders, Circuit Judges and Deputy Circuit Judges: travelling and subsistence allowances |
| SE69700 | Tax treatment of religious orders and similar bodies: members in employment |
| SE69800 | Tax treatment of Returning Officers, etc.: general and arrangements for deduction of tax |
| SE69900 | Tax treatment of members of the Royal Naval Auxiliary Service (RNAS): organisation - payments to part-time members |
| SE70000 | Tax treatment of members of the Royal Observer Corps (ROC): organisation - payments to part-time officers and observers |
