SE70199 - Tax treatment of particular occupations
Pages in the range SE70200 - SE71399 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.
| SE70200 | Tax treatment of seafarers: uniform allowances |
| SE70205 | Tax treatment of seafarers: deduction for provision of own food |
| SE70210 | Tax treatment of seafarers: bedding and protective clothing provided for trawler crews |
| SE70215 | Tax treatment of seafarers: general |
| SE70220 | Tax treatment of seafarers: salvage awards |
| SE70225 | Tax treatment of seafarers: "residence" status of seafarers |
| SE70230 | Tax treatment of seafarers: "residence" status - employment outside United Kingdom territorial waters |
| SE70235 | Tax treatment of seafarers: Non-resident seafarer coming to the United Kingdom |
| SE70240 | Tax treatment of seafarers: location of duties for tax purposes |
| SE70245 | Tax treatment of seafarers: the Foreign Earnings Deduction |
| SE70400 | Tax treatment of steel industry employees: redundancies |
| SE70500 | Tax treatment of foreign students employed in the United Kingdom during their holidays |
| SE70695 | Tax treatment of teachers, lecturers and tutors: guidance on expenses: introduction |
| SE70700 | Tax treatment of teachers, lecturers and tutors: Committee of Vice Chancellors and Principals guidance - university lecturers |
| SE70701 | Tax treatment of teachers, lecturers and tutors: Committee of Vice Chancellors and Principals guidance - university lecturers - fees and expenses - general |
| SE70702 | Tax treatment of teachers, lecturers and tutors: Committee of Vice Chancellors and Principals guidance - university lecturers - fees and expenses - fees |
| SE70703 | Tax treatment of teachers, lecturers and tutors: Committee of Vice Chancellors and Principals guidance - university lecturers - fees and expenses - travelling and subsistence expenses |
| SE70705 | Tax treatment of teachers, lecturers and tutors: other published guidance |
| SE70706 | Tax treatment of teachers, lecturers and tutors: Association of University and College Lecturers - notes on expenses deductions - general |
| SE70707 | Tax treatment of teachers, lecturers and tutors: Association of University and College Lecturers - notes on expenses deductions - special clothing |
| SE70708 | Tax treatment of teachers, lecturers and tutors: Association of University and College Lecturers - notes on expenses deductions - books |
| SE70709 | Tax treatment of teachers, lecturers and tutors: Association of University and College Lecturers - notes on expenses deductions - equipment |
| SE70710 | Tax treatment of teachers, lecturers and tutors: Association of University and College Lecturers - notes on expenses deductions - research expenditure |
| SE70711 | Tax treatment of teachers, lecturers and tutors: Association of University and College Lecturers - notes on expenses deductions - expenses of attending courses, conferences, etc. |
| SE70712 | Tax treatment of teachers, lecturers and tutors: Association of University and College Lecturers - notes on expenses deductions - subscriptions to learned societies, etc. |
| SE70713 | Tax treatment of teachers, lecturers and tutors: Association of University and College Lecturers - notes on expenses deductions - use of accommodation at home |
| SE70714 | Tax treatment of teachers, lecturers and tutors: Association of University and College Lecturers - notes on expenses deductions - use of accommodation at home - amount of allowance |
| SE70715 | Tax treatment of teachers, lecturers and tutors: Association of University and College Lecturers - notes on expenses deductions - travelling expenses |
| SE70716 | Tax treatment of teachers, lecturers and tutors: Association of University and College Lecturers - notes on expenses deductions - study leave abroad |
| SE70717 | Tax treatment of teachers, lecturers and tutors: Association of University and College Lecturers - notes on expenses deductions - expenses payments received from an employer |
| SE70720 | Tax treatment of teachers, lecturers and tutors - school teachers' expenses - general |
| SE70725 | Tax treatment of teachers, lecturers and tutors - school teachers' expenses - books |
| SE70730 | Tax treatment of teachers, lecturers and tutors: school teachers' expenses - sports clothing |
| SE70735 | Tax treatment of teachers, lecturers and tutors: school teachers' expenses - use of home |
| SE70740 | Tax treatment of teachers, lecturers and tutors: school teachers' expenses - use of home - availability of school premises |
| SE70745 | Tax treatment of teachers, lecturers and tutors: school teachers' expenses - travelling expenses |
| SE70750 | Tax treatment of teachers, lecturers and tutors: school teachers' expenses - travelling expenses - attendance at functions outside school hours |
| SE70755 | Tax treatment of teachers, lecturers and tutors: school teachers' expenses - travelling expenses - supply teachers |
| SE70760 | Tax treatment of teachers, lecturers and tutors: school teachers' expenses - travelling expenses - peripatetic teachers |
| SE70770 | Tax treatment of members of religious orders |
| SE70780 | Tax treatment of visiting teachers |
| SE70790 | Tax treatment of teachers and academics: claims for capital allowances on computers, word-processors and similar items |
| SE70800 | Tax treatment of tree fellers: expenditure on power saws |
| SE71000 | United Kingdom Warning and Monitoring Organisation |
| SE71100 | Voluntary organisations: tax treatment of voluntary workers - tax treatment of unpaid office holders - employees of voluntary organisations |
| SE71200 | Tax treatment of waiters: tips, etc. |
| SE71300 | Tax treatment of Working Rule agreements: background |
| SE71301 | Tax treatment of Working Rule agreements: involvement of Inland Revenue |
| SE71302 | Tax treatment of Working Rule agreements: operation of agreements by employers |
| SE71303 | Tax treatment of Working Rule Agreements: rates of payment of allowances |
| SE71304 | Tax treatment of Working Rule agreements: consequences for employees up to 1997/98 |
| SE71305 | Tax treatment of Working Rule Agreements: consequences for employee from 1998/99 |
| SE71306 | Tax treatment of Working Rule Agreements: daily travel allowances |
| SE71307 | Tax treatment of Working Rule agreements: lodging allowances |
| SE71308 | Tax treatment of Working Rule agreements: lodging allowances - definition of "dependant" |
| SE71309 | Tax treatment of Working Rule agreements: lodging allowances - zoning |
| SE71310 | Tax treatment of Working Rule agreements: lodging allowances - single employees without dependants |
| SE71311 | Tax treatment of Working Rule agreements: site-based staff employees - extension of arrangements |
| SE71312 | Tax treatment of Working Rule agreements: site-based staff employees - definition |
| SE71313 | Tax treatment of Working Rule agreements: site-based staff employees - qualifying conditions |
| SE71314 | Tax treatment of Working Rule agreements: site-based staff employees - qualifying conditions - condition 1 |
| SE71315 | Tax treatment of Working Rule agreements: site-based staff employees; qualifying conditions - condition 2 |
| SE71316 | Tax treatment of Working Rule agreements: site-based staff employees - qualifying conditions - condition 3 |
| SE71317 | Tax treatment of Working Rule agreements: site-based staff - qualifying conditions - condition 4 |
| SE71318 | Tax treatment of payments under Working Rule agreements: SA Return and forms P9D and P11D |
| SE71319 | Tax treatment of Working Rule agreements: agency workers |
| SE71320 | Tax treatment of Working Rule agreements: list of agreements |
| SE71325 | Rates of allowances paid under particular Working Rule Agreements |
| SE71326 | Rates of allowances paid under particular agreements: Electrical Contractors' Association |
| SE71327 | Rates of allowances paid under particular agreements: Heating and Ventilating Contractors' Association |
| SE71328 | Rates of allowances paid under particular agreements: Lift Industry |
| SE71329 | Rates of allowances paid under particular agreements: Mastic Asphalt Council |
| SE71330 | Rates of allowances paid under particular agreements: Engineering Construction Industry |
| SE71330a | Rates of allowances paid under particular agreements: plant hire industry |
| SE71331 | Rates of allowances paid under particular agreements: Plumbing and Mechanical Engineering Services |
| SE71332 | Rates of allowances paid under particular agreements: Power Cable Jointers |
| SE71333 | Rates of allowances paid under particular agreements: Master Steeplejacks and Lightning Conductor Engineers |
| SE71334 | Rates of allowances paid under particular agreements: Thermal Insulation Contractors' Association |
