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Employment Income Manual

Publication Date: 2023

Publisher: Bloomsbury Professional

Copyright: 2023 Crown

Employment Income Manual

A guide to the Income Tax (Earnings and Pensions) Act 2003.

Last update: 31st July 2023

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EIM00010: Data protection
EIM00100: About this manual
Close sectionEIM00500: Employment income: contents
- Close sectionEIM00505: General
- Close sectionEIM01000: Particular items: A to P: contents
- Close sectionEIM01650: Particular items: New Deal, employment zones and particular exemptions: contents
- Close sectionEIM03050: Employee Ownership Trusts - qualifying bonus payments: Introduction
- Close sectionEIM03100: Removal or transfer costs
- Close sectionEIM03600: Restrictive covenants
- Close sectionEIM04700: Particular items: R to Z: contents
Close sectionEIM11200: Incentive award schemes: contents
- EIM11202: What are they?
- EIM11205: Tax liability on incentive awards
- EIM11210: Awards to an employee's family or dependants
- EIM11215: Accounting and reporting procedures for incentive awards
- EIM11220: Promoter wishing to account for tax on awards
- EIM11225: Valuation of non-cash awards: who does what
- EIM11230: Awards to the self-employed
- EIM11235: Taxed award scheme arrangements
- EIM11240: Incentive Award Unit
- EIM11245: Action by the provider of awards under a taxed award scheme
- EIM11255: Taxed award schemes and the self-employed
- EIM11260: Deductions from awards
- EIM11265: Taxed award schemes and National Insurance contributions (NICs)
- EIM11270: Pay as you earn settlement agreements (PSAs)
Close sectionEIM11300: Accommodation provided by reason of employment: contents
- EIM11301: Accommodation: reason for the charge
- EIM11302: Accommodation: overview: points you need to consider
- Close sectionAccommodation: earnings within ITEPA 2003, s 62
- Close sectionAccommodation: is it living accommodation?
  - EIM11321: Accommodation: meaning of living accommodation
  - EIM11322: Accommodation: board and lodging and other accommodation that is not living accommodation
- Close sectionLiving accommodation: exemptions from charge
- Close sectionLiving accommodation: ITEPA 2003, Part 3 Chapter 5: general points
- Close sectionLiving accommodation: ITEPA 2003, s 105: measure of benefit
- Close sectionLiving accommodation: connected charges
  - EIM11521: Living accommodation: other liabilities in connection with living accommodation: meeting employee's liability
  - EIM11522: Living accommodation: other liabilities in connection with living accommodation: employer's liability providing benefit to employee
Close sectionEIM11800: PAYE special types of payment: contents
- Close sectionPAYE: background
- Close sectionPAYE: special type of payment
  - EIM11804: Meaning of employee
  - EIM11805: Meaning of employer
- Close sectionPAYE: special type of payer or payee
- Close sectionPAYE: special type of income
- Close sectionPAYE: readily convertible assets
- Close sectionPAYE: special types of payment
- Close sectionPAYE avoidance
- Close sectionNon-cash remuneration: NICs avoidance
  - EIM12100: Non-cash remuneration: NICs avoidance
- Close sectionPAYE: employment-related securities
- Close sectionPAYE: employment-related securities: securities options
- Close sectionPAYE: securities as readily convertible assets
  - EIM12400: Securities as readily convertible assets
Close sectionEIM12800: Termination payments and benefits: contents
- EIM12805: Introduction: finding the facts
- EIM12810: Introduction: legislation to be applied
- EIM12815: Interactions with non-cash benefits provided through termination
- EIM12820: Handling enquiries
- EIM12825: Handling enquiries: application of Code of Practice 10 (COP10)
- EIM12827: Handling enquiries: Employer's Further Guide to PAYE and NICs (CWG2)
- EIM12830: Common questions relating to termination payments and benefits: cross-references to information
- EIM12850: The most common termination payments and benefits taxable in full
- EIM12852: Compensation for loss of office
- EIM12855: Compromise agreements: general
- EIM12856: Compromise agreements: earnings
- EIM12870: Action required if a payment is not chargeable under Sections 62, 225 or 394 ITEPA 2003
- EIM12950: Employment Tribunals: general
- EIM12960: Employment Tribunals: unfair dismissal
- EIM12965: Compensation for discrimination
- EIM12966: Previous version of EIM12965: statutory compensation for discrimination and compensation for hurt feelings
- EIM12970: Employment Tribunals: wrongful dismissal
- EIM12975: Payments in lieu of notice (PILONs) and gardening leave: general
- EIM12976: Contractual payments
- EIM12977: Automatic or customary payments
- EIM12978: Damages and agreements
- EIM12979: Agreements
- EIM13000: General
- EIM13005: Types of payment within section 401 ITEPA 2003
- EIM13010: Scope of charge
- EIM13012: In connection with
- EIM13020: Details
- EIM13030: Benefits: meaning
- EIM13050: Section 401 ITEPA 2003: foreign aspects
- EIM13070: Calculation of damages: the Gourley principle
- EIM13100: Year of assessment
- EIM13110: Meaning of received
- EIM13120: Certain payments made on behalf of or to the order of the employee excluded from charge
- EIM13250: Treatment of non-cash benefits for Section 401 ITEPA 2003: general
- EIM13270: Valuation of non-cash benefits received on or after 6 April 1998: cash equivalent
- EIM13280: Valuation of non-cash benefits received on or after 6 April 1998: usual application of cash equivalent definition.
- EIM13290: Non-cash benefits received on or after 6 April 1998 but previously charged to tax
- EIM13310: Benefits other than living accommodation received after 6 April 1998: cash equivalent: rules appropriate for particular benefits
- EIM13320: Benefits other than living accommodation received on or after 6 April 1998: cash equivalent of beneficial loans treated as payment of interest
- EIM13330: Benefit of living accommodation received on or after 6 April 1998: cash equivalent
- EIM13500: Threshold, exceptions, reliefs and reduction
- EIM13505: £30,000 threshold: single payment or benefit
- EIM13520: £30,000 threshold: application for receipts on or after 6 April 1998
- EIM13530: £30,000 threshold: aggregating receipts
- EIM13540: Meaning of associated employers
- EIM13550: Record of threshold allowed
- EIM13600: Payments on death
- EIM13610: Injury and disability payments: general
- EIM13620: Meaning of disability: Statement of Practice 10/1981
- EIM13630: Meaning of disability: Hasted v Horner (67TC439)
- EIM13635: Typical disability case scenario
- EIM13637: Agreements include non-disability claims
- EIM13640: Disability cases: reports to IPD Technical Team
- EIM13650: Interaction with capital gains tax
- EIM13660: Lump sums from certain pension schemes
- EIM13670: Exceptions: lump sums from overseas pension schemes
- EIM13675: Section 401 ITEPA 2003: exceptions: payments and benefits in respect of employee liabilities and indemnity insurance
- EIM13680: Foreign service: general
- EIM13685: Definition of ‘foreign seafaring service’
- EIM13690: Foreign service: definition and full exception
- EIM13692: Interaction with PENP
- EIM13695: Application of double taxation agreements to termination payments
- EIM13698: PAYE - taxing rights shared over an element of a termination payment
- EIM13700: Foreign service: reduction of charge
- EIM13702: Reduction of charge: ‘foreign seafaring service’
- EIM13705: Foreign service: service before 6 April 1974
- EIM13710: Benefits and other payments in respect of certain overseas territories
- EIM13720: H M Forces
- EIM13730: Double taxation relief
- EIM13735: Contributions to approved retirement benefits schemes, etc
- EIM13740: Payments to meet legal costs connected with termination
- EIM13745: Payments for outplacement counselling
- EIM13747: Additional lump sum compensation payment (ALSCP)
- EIM13750: General
- EIM13760: Statutory redundancy payments and approved contractual payments
- EIM13765: Payments made under contractual terms
- EIM13775: Non-statutory redundancy payments: general
- EIM13785: Non-statutory redundancy payments: Statement of Practice 1/1994: general
- EIM13790: Non-statutory redundancy payments: Statement of Practice 1/1994: clearance applications
- EIM13800: Meaning of redundancy: statutory definition
- EIM13802: Meaning of redundancy: application of statutory definition
- EIM13810: Re-engagements: general
- EIM13820: Re-engagements: interaction of employment and tax law
- EIM13825: Site agreements for short-service employees: general
- EIM13830: Site agreements for short-service employees: tax treatment
- EIM13832: Site agreements for short-service employees: reports
- EIM13834: Severance payments made under the working rule agreement for the engineering construction industry
- EIM13836: Severance payments linked to Section 135 Employment Rights Act 1996: industries other than engineering construction
- EIM13838: Severance payments made under the working rule agreement for the engineering construction industry: scale of payments
- EIM13840: Redundancy payments by Department for Business, Energy & Industrial Strategy: enquiries: exchange of information
- EIM13842: Redundancy payments by Department of Trade and Industry, etc: tax treatment
- EIM13843: Redundancy payments and ‘compensatory notice pay’ made by Redundancy Payments Offices (RPOs) of the Department for Business, Energy and Industrial Strategy (BEIS)
- EIM13844: Reports by employers of payments and benefits within Section 401: settlements made after 5 April 1998: general
- EIM13850: Reports by employers of payments and benefits within Section 401: settlements made after 5 April 1998: contents of report
- EIM13855: Reports by employers of payments and benefits within Section 401: settlements made after 5 April 1998: subsequent reports
- EIM13870: Employer's PAYE responsibilities
- EIM13872: Assessment of Section 401 payments and benefits
- EIM13874: Relevant termination awards received on or after 6 April 2018
- EIM13876: Relevant termination awards: post-employment notice pay (PENP)
- EIM13877: Post-employment notice pay (PENP): interaction with section 27 ITEPA 2003
- EIM13878: Relevant termination awards subject to section 403 ITEPA 2003
- EIM13880: Post-employment notice pay (PENP) formula
- EIM13882: PENP Formula: how to calculate ‘BP’
- EIM13884: PENP formula: how to calculate ‘BP’: ‘allowances’
- EIM13886: PENP formula: how to calculate ‘P’
- EIM13888: PENP formula: how to calculate ‘P’: examples
- EIM13890: PENP formula: how to calculate ‘D’
- EIM13892: PENP formula: how to calculate ‘D’: examples
- EIM13894: PENP formula: how to calculate ‘D’: limited-term contracts
- EIM13896: PENP formula: how to calculate ‘T’
- EIM13898: PENP formula: defined terms
- EIM13899: PENP formula: internationally mobile employees
- EIM13900: Introduction
- EIM13905: Interaction with benefits received during employment
- EIM13906: Interaction with benefits received during employment: Part 3 Chapter 6 ITEPA 2003
- EIM13910: In connection with
- EIM13911: Provider of the payment or benefit
- EIM13912: Provision received after termination
- EIM13914: Legal obligation to pay
- EIM13916: Payments and benefits received by someone other than the employee
- EIM13918: Payments and benefits provided on behalf of the employee, or to the employee's order
- EIM13920: Compensation for loss of office
- EIM13922: Damages for breach of contract
- EIM13924: Compromise agreements
- EIM13932: Year of assessment for payments and benefits received on or after 6 April 1998
- EIM13934: Non-cash benefits received on or after 6 April 1998: Section 62 value
- EIM13955: Examples of how the £30,000 threshold operates for receipts on or after 6 April 1998.
- EIM13965: Meaning of associated employers
- EIM13970: Foreign service exception: calculation
- EIM13975: Foreign service exception: groups
- EIM13980: Foreign service reduction: interaction with the £30,000 threshold
- EIM13985: Example: foreign service reduction
- EIM14000: Relevant termination awards received on or after 6 April 2018
- EIM13990: Redundancy: Statement of Practice 1/1994: conditional payments
- EIM13995: Calculation of damages: Gourley principle
Close sectionEIM15000: Employer-financed and non-approved retirement benefits schemes: contents
- EIM15010: Non-approved and employer-financed retirement benefits schemes: introduction
- EIM15015: Employer-financed retirement benefits schemes: tax charges
- EIM15020: Employer-financed retirement benefits schemes: general definitions
- EIM15021: Employer-financed retirement benefits schemes: definition of ‘relevant benefits’ and ‘excluded benefits’
- EIM15022: Employer-financed retirement benefits schemes: excluded benefits: living accommodation and related benefits: accommodation
- EIM15023: Employer-financed retirement benefits schemes: excluded benefits: living accommodation and related benefits: accommodation related
- EIM15024: Employer-financed retirement benefits schemes: excluded benefits: living accommodation and related benefits: benefits provided to employee's family
- EIM15025: Employer-financed retirement benefits schemes: excluded benefits: non-cash benefits received before 6 April 1998
- EIM15026: Employer-financed retirement benefits schemes: excluded benefits: welfare counselling
- EIM15027: Employer-financed retirement benefits schemes: excluded benefits: recreational benefits
- EIM15028: Employer-financed retirement benefits schemes: excluded benefits: annual parties and similar functions
- EIM15029: Employer-financed retirement benefits schemes: excluded benefits: writing of wills etc.
- EIM15030: Employer-financed retirement benefits schemes: excluded benefits: equipment for disabled employees
- EIM15031: Employer-financed retirement benefits schemes: excluded benefits: armed forces benefits
- EIM15032: Employer-financed retirement benefits schemes: excluded benefits: tuition fees for armed forces personnel
- EIM15033: Employer-financed retirement benefits schemes: excluded benefits: trivial benefits (from 6 April 2016)
- EIM15042: Employer-financed retirement benefits schemes: meaning of ‘retirement’
- EIM15044: Employer-financed retirement benefits schemes: ill health and disablement
- EIM15045: Employer-financed retirement benefits schemes: relevant life policies
- EIM15048: Employer-financed retirement benefits schemes: definition of ‘scheme’
- EIM15050: Employer-financed retirement benefits schemes: identification
- EIM15052: Employer-financed retirement benefits schemes: periods when a scheme is not registered
- EIM15055: Employer-financed retirement benefits schemes: persons chargeable and residence rules
- EIM15056: Employer-financed retirement benefits schemes: definition of ‘responsible person’
- EIM15058: Employer-financed retirement benefits schemes: year to which the income belongs
- EIM15060: Employer-financed retirement benefits schemes: contributions made by employer
- EIM15071: Employer-financed retirement benefits schemes: contributions made by employee
- EIM15072: Employer-financed retirement benefits schemes: arrangements for providing security for payment of benefits in future
- EIM15080: Employer-financed retirement benefits schemes: overseas schemes
- EIM15082: Employer-financed retirement benefits schemes: Extra-Statutory Concession A10: aim
- EIM15083: Employer-financed retirement benefits schemes: Extra-Statutory Concession A10: text
- EIM15084: Employer-financed retirement benefits schemes: Extra-Statutory Concession A10 and relief under Section 395B ITEPA 2003: Section 615 schemes
- EIM15090: Employer-financed retirement benefits schemes: application for relief where no benefits paid or payable
- EIM15100: Employer-financed retirement benefits schemes: cash benefits received from a scheme
- EIM15120: Employer-financed retirement benefits schemes: non-cash benefits received from a scheme: treatment and valuation
- EIM15121: Employer-financed retirement benefits schemes: receipts excluded from charge: general
- EIM15125: Employer-financed retirement benefits schemes: receipts excluded from charge: prior employer contributions made only before 6 April 2006
- EIM15126: Employer-financed retirement benefits schemes: receipts excluded from charge: prior employee contributions
- EIM15128: Employer-financed retirement benefits schemes: receipts excluded from charge: prior employer contributions made both before and on or after 6 April 2006
- EIM15129: Employer-financed retirement benefits schemes: receipts excluded from charge: prior employer contributions: special cases
- EIM15149: Employer-financed retirement benefits schemes: payments other than on retirement or death
- EIM15150: Employer-financed retirement benefits schemes: commutations
- EIM15155: Employer-financed retirement benefits schemes: schemes created by the payment of cash inducements
- EIM15160: Employer-financed retirement benefits schemes: winding up the scheme
- EIM15200: Employer-financed retirement benefits schemes: reporting responsibilities
- EIM15205: Employer-financed retirement benefits schemes: example: non-cash receipts
- EIM15210: Employer-financed retirement benefits schemes: payer's responsibilities: operation of PAYE
- EIM15300: Employer-financed retirement benefits schemes: example: meaning of “retirement”
- EIM15310: Employer-financed retirement benefits schemes: example: payment on non-accidental death
- EIM15315: Employer-financed retirement benefits schemes: example: payment on death by accident
- EIM15325: Employer-financed retirement benefits schemes: non-UK service relief
- EIM15326: Employer-financed retirement benefits schemes: overseas relief examples
- EIM15329: Employer-financed retirement benefits schemes: example: receipts excluded from charge: prior employer contributions
- EIM15400: Non-approved schemes: introduction
- EIM15401: Non-approved schemes: tax charges
- EIM15402: Non-approved schemes: general definitions
- EIM15403: Non-approved schemes: definition of ‘relevant benefits’
- EIM15404: Non-approved schemes: meaning of ‘retirement’
- EIM15405: Non-approved schemes: ill-health and retirement
- EIM15406: Non-approved schemes: definition of ‘scheme’
- EIM15407: Non-approved schemes: identification
- EIM15408: Non-approved schemes: periods when a scheme was not approved
- EIM15409: Non-approved schemes: persons chargeable and residence rules
- EIM15410: Non-approved schemes: definition of ‘administrator’
- EIM15411: Non-approved schemes: year to which the income belongs
- EIM15412: Non-approved schemes: contributions made by employer
- EIM15413: Non-approved schemes: contributions made by employer excluded from charge
- EIM15414: Non-approved schemes: contributions made by employee
- EIM15415: Non-approved schemes: arrangements for providing security for payment of benefits in future
- EIM15416: Non-approved schemes: overseas schemes: anti-avoidance provisions
- EIM15417: Non-approved schemes: overseas schemes: lump sums from asset disposals
- EIM15418: Non-approved schemes: Extra-Statutory Concession A10
- EIM15419: Non-approved schemes: application for relief where no benefits paid or payable
- EIM15420: Non-approved schemes: cash benefits received
- EIM15421: Non-approved schemes: non-cash benefits received: treatment and valuation
- EIM15422: Non-approved schemes: receipts excluded from charge: general
- EIM15423: Non-approved schemes: receipts excluded from charge: prior employer contributions
- EIM15424: Non-approved schemes: receipts excluded from charge: prior employee contributions
- EIM15425: Non-approved schemes: receipts excluded from charge: small lump sums where no other pension schemes
- EIM15426: Non-approved schemes: payments other than on retirement or death
- EIM15427: Non-approved schemes: commutations
- EIM15428: Non-approved schemes: ex-gratia (voluntary) payments:
- EIM15429: Non-approved schemes: ex-gratia (voluntary) payments: small payments
- EIM15430: Non-approved schemes: ex-gratia (voluntary) payments: small payments: definition of associated employers
- EIM15431: Non-approved schemes: reporting responsibilities
- EIM15432: Non-approved schemes: example: non-cash receipts
- EIM15433: Non-approved schemes: payer's responsibilities: operation of PAYE
- EIM15434: Non-approved schemes: example: meaning of ‘retirement’
- EIM15435: Non-approved schemes: example: payment on non-accidental death
- EIM15436: Non-approved schemes: example: payment on death by accident
- EIM15437: Non-approved schemes: example: assessment of employer's contributions
- EIM15438: Non-approved schemes: example: receipts excluded from charge: prior employer and employee contributions
Close sectionEIM15500: Value Added Tax: inter-relation with earnings and expenses: contents
- EIM15505: VAT and cash earnings
- EIM15510: VAT and remuneration paid for services to certain professional people
- EIM15515: Value Added Tax: inter-relation with earnings and expenses: VAT and remuneration paid for services to certain professional persons: example
- EIM15520: VAT and pecuniary liability payments
- EIM15525: VAT and benefits in kind
- EIM15530: VAT and deductions for expenses
- EIM15535: VAT and ‘making good’ payments by directors and employees
- EIM15540: Advice to employers
- EIM15545: VAT disputes
Close sectionEIM16000: Vouchers and credit tokens: contents
- EIM16010: Why special rules are needed for vouchers and credit tokens
- EIM16020: Outline of the special rules
- EIM16025: Outline of the special rules: continued
- EIM16030: Action description
- EIM16040: What is a non-cash voucher?
- EIM16045: Non-cash voucher: when do earnings arise?
- EIM16048: Cheque vouchers
- EIM16050: Vouchers and credit-tokens: childcare vouchers
- EIM16051: Childcare vouchers
- EIM16052: Childcare vouchers: exemption from 6 April 2005 to 5 April 2011
- EIM16053: Childcare vouchers: exemption from 6 April 2011
- EIM16054: Childcare vouchers: exemption from 6 April 2011: relevant earnings amount
- EIM16055: Childcare vouchers: exemption from 6 April 2011: relevant earnings
- EIM16056: Childcare vouchers: exemption from 6 April 2011: excluded amounts
- EIM16057: Childcare vouchers: example: employee in employer's scheme before 6 April 2011
- EIM16058: Childcare vouchers: examples: employee joining employer's scheme after 5 April 2011
- EIM16059: Childcare vouchers: working tax credit
- EIM16060: Transport vouchers
- EIM16065: Travel cards: overview
- EIM16066: Travel cards: private use and business use
- EIM16067: Travel cards: examples
- EIM16068: Travel cards: Oyster cards
- EIM16070: Transport vouchers: exemption for employees of passenger transport undertakings
- EIM16075: Transport vouchers: exemption for former British Rail employees
- EIM16080: Meaning of relation
- EIM16090: Meaning of credit-token
- EIM16100: Exclusions from the scope of the non-cash voucher and credit token legislation
- EIM16105: Exclusions from the scope of the non-cash voucher legislation
- EIM16110: Cash vouchers
- EIM16120: Meaning of received by or appropriated to an employee
- EIM16130: Meaning of by reason of the employment
- EIM16140: Amount and year of charge
- EIM16150: Expenses incurred in providing a voucher or credit token
- EIM16160: Apportionment where two or more employees involved
- EIM16170: Deductions
- EIM16180: Dispensations
- EIM16210: Meal vouchers
- EIM16220: Raffles and lotteries
- EIM16230: Childcare vouchers: from 4 October 2018: eligible employee
Close sectionEIM20000: The benefits code: benefits and expenses payments: contents
- EIM20001: General overview: contents
- EIM20500: By reason of employment, family matters, benefits and expenses payments remitted to UK: contents
- EIM20600: Expenses payments
- EIM21000: Benefits: general: contents
- EIM21600: Particular benefits and expenses payments
- EIM21900: Exemption for employer supported childcare: general: arrangement of guidance
- EIM22700: Van and van fuel benefit from 2005/06; heavy goods vehicles: contents
Close sectionEIM22700: Van and van fuel benefit from 2005/06; heavy goods vehicles
- VAN BENEFIT: scope of the charge
- Van benefit: definitions
- Van benefit: special treatments
- Van benefit: measuring the benefit
- Van benefit: measuring the benefit - adjustments
- Van benefit: examples
- VAN FUEL BENEFIT
- HEAVY GOODS VEHICLES
Close sectionEIM23000: The benefits code: car and car fuel benefit: contents
- Conversion chart
- Close sectionDetailed contents pages
- Close sectionImportant topics (link to start of guidance on each topic)
Close sectionEIM26100: The benefits code: beneficial loans: contents
- EIM26101: Beneficial loans: general
- EIM26102: When a chargeable benefit arises: taxable cheap loans
- EIM26103: Amount chargeable: the cash equivalent
- EIM26104: Amount of the official rate
- EIM26105: Loans in foreign currencies
- EIM26106: Official rates for certain foreign currencies
- EIM26107: When to use the sterling official rate and when a foreign currency rate
- EIM26108: Meaning of loan
- EIM26109: Identifying the loan
- EIM26110: Meaning of making a loan: loan made by third party - employee benefit trust
- EIM26111: Loans taken over from another person
- EIM26112: Meaning of relative
- EIM26113: Meaning of employment-related loan
- EIM26114: Exception where loan made by an individual
- EIM26115: Exception where loan made by an individual: continued
- EIM26116: Loans released or written off
- EIM26130: Examples
- EIM26132: Exemptions: general
- EIM26135: Exemptions: contrasting treatment where some or part of the interest would qualify for relief
- EIM26136: Exemptions: fully qualifying loans
- EIM26137: Exemptions: qualifying and non-qualifying loans
- EIM26140: Exemptions: small loans
- EIM26142: Exemptions: small loans: example
- EIM26145: Exemptions: small non-qualifying loans
- EIM26146: Exemptions: small non-qualifying loans: example
- EIM26150: Exemptions: no benefit derived from loan to relative
- EIM26152: Exemptions: loans for fixed periods at fixed interest
- EIM26153: Exemptions: loans for fixed periods at fixed interest: example
- EIM26155: Advances of expenses
- EIM26156: Advances of expenses: consequences
- EIM26158: Exemption for commercial loans
- EIM26159: Exemption for commercial loans: what are comparable loans
- EIM26160: Exemption for commercial loans: meaning of substantial proportion
- EIM26162: Exemption for commercial loans: meaning of at or about the time
- EIM26164: Exemption for commercial loans: meaning of members of the public at large
- EIM26170: Exemption for loans varied onto commercial terms
- EIM26171: Exemption for loans varied onto commercial terms: continued
- EIM26175: Exemption for loans varied onto commercial terms: meaning of relevant loans
- EIM26176: Exemption for loans varied onto commercial terms: meaning of on the same terms
- EIM26180: Aggregation of loans
- EIM26190: Aggregation of loans: continued
- EIM26192: Elections for aggregation
- EIM26198: When may balances be netted off
- EIM26200: Cash equivalent: the averaging and the precise method
- EIM26210: The averaging method
- EIM26212: Meaning of maximum balance on a day
- EIM26215: Averaging method: step by step
- EIM26217: Number of whole months
- EIM26220: The average official rate
- EIM26221: Example of calculation of cash equivalent using the averaging method
- EIM26225: When to use the averaging method
- EIM26230: The precise method
- EIM26231: Precise method: step by step
- EIM26235: Formula for the precise method
- EIM26240: Election for the precise method
- EIM26242: Election for the precise method: time limit for election
- EIM26245: Precise method: consulting an Inspector
- EIM26250: Cash equivalent: what interest paid is taken into account
- EIM26251: Cash equivalent: what interest is taken into account: interest capitalised
- EIM26252: Cash equivalent: interest paid half yearly
- EIM26253: Cash equivalent: interest paid half yearly: example
- EIM26255: Cash equivalent: interest paid after assessment final
- EIM26257: Cash equivalent: late interest payments: doubts about obligation to pay
- EIM26258: Late interest payments: action before listing appeal
- EIM26260: Order of repayment of successive loans
- EIM26261: Order of repayment of successive loans: rule in Clayton's case
- EIM26270: Cash equivalent of loan treated as interest paid
- EIM26280: Apportionment of cash equivalent of joint and several loan to two or more chargeable employees
- EIM26300: List of examples
- EIM26311: Example of steadily reducing cheap loan
- EIM26312: Example of a fluctuating cheap loan account
- EIM26313: Example of where an Inspector should elect for the precise method
- EIM26314: Example of some loans subject to aggregation and others not
- EIM26500: Interaction between employment income and other tax charges: loans from close companies: general
- EIM26505: Interaction between employment income and other tax charges: director's current or loan accounts with a close company
- EIM26510: Interaction between employment income and other tax charges: treatment of misappropriations in company investigation cases
- EIM26515: Alternative finance arrangements - Islamic finance
- EIM26520: Loans made by superannuation funds
Close sectionEIM30000: The benefits code: scholarships provided for members of the family or household of a director or employee: contents
- EIM30001: Scholarships: general
- EIM30002: Extended meaning of ‘by reason of the employment’
- EIM30003: The amount of the chargeable benefit
- EIM30004: Fortuitous scholarship awards do not give rise to a chargeable benefit
- EIM30005: Claims that awards of scholarships are fortuitous
- EIM30006: Identifying and recording educational trusts
- EIM30007: Returns by trustees of payments made by educational trusts
- EIM30008: Draft letter to trustees of educational trusts
Close sectionEIM30050: Dispensations: contents
- EIM30051: Dispensations: general
- EIM30052: Dispensations: general (continued)
- EIM30053: Dispensations: employers should be encouraged to apply
- EIM30055: Dispensations: conditions to be satisfied
- EIM30057: Dispensations: reimbursement of expenses and advisory fuel rates
- EIM30058: Dispensations: authorised mileage allowance payments
- EIM30059: Dispensations: checking and authorisation of expenses payments
- EIM30073: Dispensations: travelling and subsistence payments
- EIM30075: Dispensations: professional membership fees and annual subscriptions
- EIM30077: Dispensations: entertaining expenses
- EIM30079: Dispensations: international aspects
- EIM30081: Dispensations: relationship with £8,500 threshold
- EIM30083: Dispensations: dealing with requests
- EIM30085: Dispensation letters
- EIM30090: Dispensations: list of dispensations granted
- EIM30095: Dispensations: revoking a dispensation
- EIM30098: Dispensations given under previous legislation
Close sectionEIM30200: Exemption for amounts which would otherwise be deductible: contents
- EIM30210: Exemption for amounts which would otherwise be deductible: Introduction
- EIM30215: Exemption for amounts which would otherwise be deductible: Dispensations
- EIM30220: Conditions
- EIM30225: Removal of checking requirement from 6 April 2019
- EIM30230: Exemption for amounts which would otherwise be deductible: Relevant salary sacrifice arrangements
- EIM30240: Payments at a benchmark rate
- EIM30245: Exemption for amounts which would otherwise be deductible: Mileage allowance payments
- EIM30250: Exemption for amounts which would otherwise be deductible: Bespoke agreements
- EIM30255: Industry scale rates
- EIM30260: Exemption for amounts which would otherwise be deductible: Notice of approval
- EIM30265: Bespoke agreements - revocation of approval
- EIM30270: Checking systems
- EIM30275: Checking systems: models
- EIM30280: Exemption for amounts which would otherwise be deductible: Bespoke agreements - Transitional arrangements
- EIM30285: Exemption for amounts which would otherwise be deductible: other benefits
- EIM30290: Exemption for amounts which would otherwise be deductible: entertaining expenses
- EIM30295: Exemption for amounts which would otherwise be deductible: international travel
- EIM30300: Exemption for amounts which would otherwise be deductible: Anti avoidance
Close sectionEIM30500: Deductions: directors' and officers' liabilities: contents
- EIM30501: Directors' and officers' liabilities: general
- EIM30505: Directors' and officers' liabilities: relief due
- EIM30507: Directors' and officers' liabilities: cases to be dealt with by an Inspector
- EIM30509: Directors' and officers' liabilities: amounts on which relief due
- EIM30511: Directors' and officers' liabilities: qualifying liabilities
- EIM30513: Directors' and officers' liabilities: qualifying contracts of insurance
- EIM30517: Directors' and officers' liabilities: qualifying contracts of insurance: excluded contracts: connected contracts
- EIM30519: Directors' and officers' liabilities: qualifying contracts of insurance: apportionment where more than one person or risk covered
- EIM30521: Directors' and officers' liabilities: qualifying contracts of insurance: dispensations
- EIM30523: Directors' and officers' liabilities: no relief if unlawful to insure
- EIM30530: Directors' and officers' liabilities: relief for ex-employees
- EIM30532: Directors' and officers' liabilities: relief for ex-employees: relief for ‘excess’ liabilities
- EIM30534: Directors' and officers' liabilities: relief for ex-employees: time limits
Close sectionEIM31200: Employees using own vehicles for work: mileage allowance payments, AMAPs, MAR, passenger payments: contents
- Close sectionOverview
  - EIM31205: Employees using own vehicles for work: overview
- Close sectionMileage allowance payments (MAPs)
  - EIM31210: Employees using own vehicles for work: definition and examples of mileage allowance payments
  - EIM31215: Employees using own vehicles for work: examples of things which are not mileage allowance payments
- Close sectionApproved mileage allowance payments (AMAPs)
- Close sectionAdjustments to the above rules for special circumstances
  - EIM31275: Employees using own vehicles for work: more than one vehicle used in the same employment
  - EIM31280: Employees using own vehicles for work: more than one employment: associated employments
- Close sectionMileage allowance relief (MAR)
- Close sectionMAPs, AMAPs and MAR: examples
- Close sectionThe AMAPs regime: employers' record-keeping requirements
  - EIM31390: Employees using own vehicles for work: employers' record-keeping requirements: reasonable evidence
- Close sectionPassenger payments: tax exemption for payments for passengers on business travel
Close sectionEIM31500: Employee Car Ownership Schemes (ECOS): contents
- EIM31501: Description
- EIM31505: Reviewing a scheme
- EIM31510: Tax and NICs consequences of using ECOS arrangements
- Close sectionTransactions in favour of the employee
- Close sectionExpenses incurred by the employee
  - EIM31550: Tax relief for expenses of business travel
- Close sectionBasic guide to tax and NICs treatment of payments in connection with business mileage (tax) or use of the vehicle (NICs)
  - EIM31580: Payments to the employee in person in connection with business mileage: tax treatment
  - EIM31585: Payments in connection with use of the vehicle: NICs treatment
- Close sectionAccounting for tax and NICs
  - EIM31590: Employer's PAYE responsibilities
  - EIM31595: PAYE Settlement Agreements (PSAs) and similar arrangements
Close sectionEIM31600: Deductions from general earnings: contents
- Deductions from general earnings
- EIM31610: Introduction
- EIM31611: Where to find instructions
- EIM31615: The benefits code
- EIM31616: The benefits code: example of deduction from expenses payments
- EIM31617: The benefits code: example of deduction from benefits charge
- EIM31618: The benefits code: example of deduction from living accommodation charge
- The general rule for employees' expenses
- Key words and phrases
- Each and every holder
- Necessarily incurred
- In the performance of the duties
- Deductions not to exceed earnings
- Effect of reimbursement
- Wholly and exclusively
- Dealing with expenses
- Expenses that are deductible when some or all of the duties are performed outside the UK
Close sectionEIM31800: Deductions: travel expenses: general: contents
- Close sectionQualifying travel - Temporary workplace rules
  - EIM32000: Travel for necessary attendance: ordinary commuting, permanent and temporary workplaces
- Close sectionDefinitions
  - EIM32050: Definitions: introduction
  - EIM32055: Definitions: ordinary commuting
  - EIM32056: Definitions: ordinary commuting: example
  - EIM32060: Definitions: ordinary commuting: necessary journeys
  - EIM32065: Definitions: permanent workplace
  - EIM32070: Definitions: permanent workplace: regular attendance
  - EIM32075: Definitions: temporary workplace
  - EIM32080: Definitions: temporary workplace: limited duration: the 24 month rule
  - EIM32081: Definitions: temporary workplace: example
  - EIM32082: Definitions: temporary workplace: example
  - EIM32083: Definitions: temporary workplace: example
  - EIM32084: Definitions: temporary workplace: example
  - EIM32085: Definitions: temporary workplace: example
  - EIM32086: Definitions: temporary workplace: example
  - EIM32087: Definitions: temporary workplace: example
  - EIM32088: Definitions: temporary workplace: example
  - EIM32089: Definitions: temporary workplace: example
  - EIM32090: Definitions: temporary workplace: example
  - EIM32091: Definitions: temporary workplace: example
  - EIM32092: Definitions: temporary workplace: example
- Close sectionThe 24 month rule
  - EIM32100: The 24 month rule: how to find out the expected period of time at a workplace
  - EIM32101: The 24 month rule: how to find out the expected period of time at a workplace: example
  - EIM32105: The 24 month rule: breaks in attendance
  - EIM32106: The 24 month rule: breaks in attendance: example
  - EIM32107: The 24 month rule: breaks in attendance: example
  - EIM32108: The 24 month rule: breaks in attendance: example
- Close sectionFixed term appointments and agency workers
  - EIM32125: Fixed term appointments and agency workers: fixed term appointments
  - EIM32126: Fixed term appointments and agency workers: fixed term appointments: example
  - EIM32127: Fixed term appointments and agency workers: fixed term appointments: example
  - EIM32128: Fixed term appointments and agency workers: fixed term appointments: example
  - EIM32129: Fixed term appointments and agency workers: fixed term appointments: example
  - EIM32130: Fixed term appointments and agency workers: agency workers
  - EIM32131: Fixed term appointments and agency workers: agency workers: example
  - EIM32132: Fixed term appointments and agency workers: fixed term appointments: site-based workers
  - EIM32133: Fixed term appointments and agency workers: fixed term appointments: site-based workers: likely to hold
  - EIM32134: Fixed term appointments and agency workers: fixed term appointments: site-based workers: reasonable to assume
  - EIM32135: Employment intermediaries
  - EIM32136: Personal service companies: example
  - EIM32137: Fixed term appointments and agency workers: case law
- Close sectionMore than one permanent workplace at the same time
  - EIM32140: More than one permanent workplace at the same time
  - EIM32141: More than one permanent workplace at the same time: example
  - EIM32142: More than one permanent workplace at the same time: example
  - EIM32143: Travel for necessary attendance: more than one permanent workplace at the same time: example
- Close sectionAttendance for a temporary purpose
  - EIM32150: Attendance for a temporary purpose
  - EIM32151: Attendance for a temporary purpose: example
  - EIM32152: Attendance for a temporary purpose: example
  - EIM32153: Attendance for a temporary purpose: example
  - EIM32154: Attendance for a temporary purpose: example
- Close sectionDepots and similar bases
  - EIM32160: Depots and similar bases
  - EIM32161: Depots and similar bases: example
  - EIM32162: Depots and similar bases: example
  - EIM32163: Depots and similar bases: example
  - EIM32164: Depots and similar bases: example
- Close sectionEmployees who work at home
  - EIM32170: Employees who work at home
  - EIM32171: Employees who work at home: example
  - EIM32172: Employees who work at home: example
  - EIM32173: Employees who work at home: example
- Close sectionPrivate travel
  - EIM32180: Private travel
  - EIM32181: Private travel: example
  - EIM32182: Private travel: example
- Close sectionDuties defined by reference to a particular area
  - EIM32190: Duties defined by reference to a particular area
  - EIM32191: Duties defined by reference to a particular area: meaning of “defined by reference to an area”
  - EIM32195: Duties defined by reference to a particular area: some duties outside the area
  - EIM32200: Duties defined by reference to a particular area: deductions for travel
  - EIM32201: Duties defined by reference to a particular area: example
  - EIM32202: Duties defined by reference to a particular area: example
  - EIM32203: Duties defined by reference to a particular area: example
  - EIM32204: Duties defined by reference to a particular area: example
  - EIM32205: Duties defined by reference to a particular area: example
  - EIM32206: Duties defined by reference to a particular area: example
  - EIM32207: Duties defined by reference to a particular area: example
- Close sectionWhen a workplace ceases to be a permanent workplace
  - EIM32220: When a workplace ceases to be a permanent workplace
  - EIM32221: When a workplace ceases to be a permanent workplace: example
- Close sectionPassing work on the way to somewhere else
  - EIM32230: Passing work on the way to somewhere else
  - EIM32231: Passing work on the way to somewhere else: example
- Close sectionEmergency call-out and stand-by
  - EIM32240: Emergency call-out and stand-by: emergency call-out
  - EIM32241: Emergency call-out and stand-by: emergency call-out: example
  - EIM32250: Emergency call-out and stand-by: stand-by
  - EIM32251: Emergency call-out and stand-by: stand-by: example
- Close sectionSafeguards against abuse
  - EIM32260: Safeguards against abuse: introduction
- Close sectionSafeguards against abuse: the necessary attendance rule
  - EIM32270: Safeguards against abuse: the necessary attendance rule
  - EIM32271: Safeguards against abuse: the necessary attendance rule: example
  - EIM32272: Safeguards against abuse: the necessary attendance rule: example
- Close sectionSafeguards against abuse: changes to a workplace
  - EIM32280: Safeguards against abuse: changes to a workplace
  - EIM32281: Safeguards against abuse: changes to a workplace: example
  - EIM32282: Safeguards against abuse: changes to a workplace: example
  - EIM32283: Safeguards against abuse: changes to a workplace: example
  - EIM32285: Safeguards against abuse: changes to a workplace: a change in the journey with no change in cost
  - EIM32286: Safeguards against abuse: changes to a workplace: a change in the journey with no change in cost: example
- Close sectionSafeguards against abuse: journeys treated as ordinary commuting
  - EIM32300: Safeguards against abuse: journeys treated as ordinary commuting
  - EIM32301: Safeguards against abuse: journeys treated as ordinary commuting: example
  - EIM32302: Safeguards against abuse: journeys treated as ordinary commuting: example
  - EIM32303: Safeguards against abuse: journeys treated as ordinary commuting: example
  - EIM32304: Safeguards against abuse: journeys treated as ordinary commuting: example
  - EIM32305: Safeguards against abuse: journeys treated as ordinary commuting: example
  - EIM32306: Safeguards against abuse: journeys treated as ordinary commuting: example
  - EIM32307: Safeguards against abuse: journeys treated as ordinary commuting: example
  - EIM32308: Safeguards against abuse: journeys treated as ordinary commuting: example
  - EIM32309: Journeys treated as ordinary commuting: example
  - EIM32310: Safeguards against abuse: journeys treated as ordinary commuting: example
- Close sectionSafeguards against abuse: journeys treated as private travel
  - EIM32320: Safeguards against abuse: journeys treated as private travel
  - EIM32321: Safeguards against abuse: journeys treated as private travel: example
  - EIM32322: Safeguards against abuse: journeys treated as private travel: example
  - EIM32323: Safeguards against abuse: journeys treated as private travel: example
  - EIM32324: Safeguards against abuse: journeys treated as private travel: example
  - EIM32325: Safeguards against abuse: journeys treated as private travel: example
- Close sectionQualifying travel - Travelling Appointment rules
  - EIM32350: Travel in the performance of the duties of the employment
- Close sectionGuidance applicable to both sets of rules - Introduction
  - EIM31805: Introduction
  - EIM31810: Introduction: the tests to be passed
  - EIM31811: Introduction: expenses do not have to be wholly and exclusively incurred: example
- Close sectionAccommodation and subsistence
  - EIM31815: Accommodation and subsistence: include associated subsistence
  - EIM31816: Accommodation and subsistence: example
  - EIM31817: Accommodation and subsistence: subsistence costs that are not attributable to the travel: no permanent home: example
  - EIM31818: Accommodation and subsistence: subsistence costs that are not attributable to the travel: example
  - EIM31820: Accommodation and subsistence: other incidental costs
- Close sectionChoice of route
  - EIM31825: Choice of route
  - EIM31826: Choice of route: example
  - EIM31830: Choice of route: costs incurred in error
  - EIM31831: Choice of route: costs incurred in error: example
- Close sectionTravel cards
  - EIM31833: Travel cards
- Close sectionScale of expenditure
  - EIM31835: Scale of expenditure
  - EIM31836: Scale of expenditure: accommodation
  - EIM31837: Scale of expenditure: subsistence
  - EIM31838: Scale of expenditure: accommodation and subsistence: examples
- Close sectionDirectors' travelling expenses
  - EIM31925: Directors' travelling expenses: Extra-Statutory Concession A4: certain directors who give services without remuneration
  - EIM31930: Directors' travelling expenses: Extra-Statutory Concession A4: certain directors who give services without remuneration: example
  - EIM31935: Directors' travelling expenses: Extra-Statutory Concession A4: directors who are acting on behalf of a professional practice
  - EIM31940: Directors' travelling expenses: Extra-Statutory Concession A4: directors who are acting on behalf of a professional practice: example
  - EIM31941: Travel expenses: general: directors' travelling expenses: travel by unpaid directors of not-for-profit companies
  - EIM31943: Travel expenses: general: directors' travelling expenses: travel where directorship held as part of trade or profession
- Close sectionMeetings of trade or professional associations
  - EIM31945: Meetings of trade or professional associations
- Close sectionOverseas conferences, seminars and study tours
  - EIM31950: Overseas conferences, seminars and study tours
  - EIM31955: Overseas conferences, seminars and study tours: case law
  - EIM31960: Overseas conferences, seminars and study tours: getting evidence
  - EIM31965: Overseas conferences, seminars and study tours: apportionment
  - EIM31970: Overseas conferences, seminars and study tours: overseas trips as incentives
  - EIM31975: Overseas conferences, seminars and study tours: trips provided by third parties
  - EIM31980: Overseas conferences, seminars and study tours: spouses on business trips
  - EIM31985: Overseas conferences, seminars and study tours: spouses on business trips: when to allow a deduction
  - EIM31990: Overseas conferences, seminars and study tours: example
  - EIM31991: Overseas conferences, seminars and study tours: example
  - EIM31992: Overseas conferences, seminars and study tours: example
Close sectionEIM32400: Deductions: expenses other than travel: contents
- Close sectionEIM32401: Introduction and expenses from A to E
- Close sectionEIM32700CT: Expenses from F to Z
Close sectionEIM33000: Seafarers' Earnings Deduction: introduction: contents
- EIM33001: General conditions - including extension to EEA seafarers for 2011/12 onwards
- EIM33002: Calculating the deduction
- EIM33003: Example of eligible period straddling tax years
- EIM33004: Meaning of eligible period
- EIM33005: How to approach the calculation of an eligible period
- EIM33006: Example of eligible period
- EIM33007: Days of absence from the United Kingdom
- EIM33010: Claims to the deduction from non-UK resident seafarers
- EIM33011: Entitlement to the deduction for non-UK resident seafarers: years prior to 2011/12: introduction
- EIM33012: Entitlement to the deduction for non-UK resident seafarers: years prior to 2011/12: how to claim
- EIM33013: Entitlement to the deduction for non-UK resident seafarers: years prior to 2011/12: supporting evidence required
- EIM33014: Entitlement to the deduction for non-UK resident seafarers: years prior to 2011/12: time limits for claims
- EIM33021: The year the deduction is given
- EIM33031: Meaning of duties performed wholly or partly outside the United Kingdom
- EIM33032: Meaning of United Kingdom
- EIM33033: Location of duties performed on a ship
- EIM33034: Location of duties performed on ships visiting oil and gas rigs
- EIM33035: Crown servants
- EIM33051: Attribution of earnings: example
- EIM33052: Attribution of earnings: terminal leave pay
- EIM33053: Attribution of earnings: effect of other deductions
- EIM33061: Treatment of periods of non-residence and terminal leave pay
- EIM33062: Statement of Practice 18/1991
- EIM33063: When periods of non-residence begin and end
- EIM33064: Example of the effect of Extra-Statutory Concession A11
- EIM33070: Anti-avoidance legislation: introduction
- EIM33071: Anti-avoidance legislation: associated employments
- EIM33072: Anti-avoidance legislation: eligible period that straddles tax years
- EIM33081: How to claim and give the deduction
- EIM33082: Verification of dates of absence
- EIM33101: Meaning of employment as a seafarer
- EIM33102: Meaning of offshore installation before 6 April 2004
- EIM33103: Meaning of offshore installation: 2004/05 onwards
- EIM33104: Offshore installations and ships: up to and including 2007 to 2008: examples
- EIM33105: Offshore installations and ships: tax year 2008 to 2009 onwards: the effect of the decisions in Torr (Pride of South America) and Spowage (Prosafe)
- EIM33106: Offshore installations and ships: 2008/09 onwards: the meaning of “exploiting mineral resources by means of a well”
- EIM33107: Dual or multi-use vessels
- EIM33108: Standing or stationed: dynamic positioning
- EIM33109: Standing or stationed: duration of stay at work location
- EIM33110: Offshore installations and ships: CIR v Langley
- EIM33111: Offshore installations and ships: Torr and Others v CIR (Pride of South America)
- EIM33112: Offshore installations and ships: Spowage and Others v CIR (Prosafe vessels)
Close sectionEIM34000: Special rules for employees travelling to work outside the United Kingdom: contents
- EIM34001: Travelling expenses: employees working abroad: deductions from earnings
- EIM34002: Travelling expenses: employees working abroad: expenses that may be deducted
- EIM34003: Travelling expenses: employees working abroad: expenses that may be deducted: example
- EIM34004: Travelling expenses: employees working abroad: use of employees' own vehicles: mileage allowances and mileage allowance relief
- EIM34010: Special rules for employees travelling to work outside the United Kingdom: introduction
- EIM34020: Foreign travel rules: duties performed wholly abroad: employee's initial and terminal journeys
- EIM34025: Foreign travel rules: duties performed wholly abroad: employee's interim journeys to and from the United Kingdom
- EIM34030: Foreign travel rules: duties performed wholly abroad: foreign accommodation or subsistence costs and expenses
- EIM34040: Foreign travel rules: duties performed partly abroad: employee's journeys from and to the United Kingdom
- EIM34050: Foreign travel rules: duties performed wholly or partly abroad: travelling expenses of the employee's family
- EIM34060: Foreign travel rules: duties performed wholly or partly abroad: travelling expenses of the employee's family: the 60 days rule and examples
- EIM34070: Foreign travel rules: travelling expenses of the employee's family: meaning of place where the duties are performed
- EIM34080: Foreign travel rules: employee with two or more employments: travel between employments where duties are performed abroad
- EIM34090: Foreign travel rules: duties performed partly overseas: seafarers
- EIM34100: Overseas conferences and study tours: allowable expenses
- EIM34110: Offshore oil and gas workers: mainland transfers
- EIM34120: Foreign travel rules: deductions limited to amount included in earnings
- EIM34130: Meaning of travelling expenses
- EIM34140: Inter-relationship of the statutory rules
- EIM34150: Foreign travel: prohibition of double deductions
- EIM34160: Approach to be taken on residence and domicile status
- EIM34170: Operation of PAYE on travel expenses paid to the employee
- EIM34180: Foreign travel rules: forms P11D and dispensations granted to employers
- EIM34200: Foreign travel rules: procedural advice: guidance to the public
Close sectionEIM35000: Travelling expenses: employees working but not domiciled in the United Kingdom: contents
- EIM35001: Travelling expenses: employees working but not domiciled in the United Kingdom: deductions from earnings
- EIM35002: Travelling expenses: employees working but not domiciled in the United Kingdom: expenses that may be deducted
- EIM35003: Travelling expenses: employees working but not domiciled in the United Kingdom: expenses that may be deducted: example
- EIM35004: Travelling expenses: employees working but not domiciled in the United Kingdom: use of employees' own vehicles: mileage allowances and mileage allowance relief
- EIM35010: Travelling expenses: employees working but not domiciled in the United Kingdom: introduction
- EIM35030: Travelling expenses: employees working but not domiciled in the United Kingdom: travel between the home country and the United Kingdom
- EIM35040: Travelling expenses: employees working but not domiciled in the United Kingdom: meaning of country outside the United Kingdom in which the employee normally lives
- EIM35050: Travelling expenses: employees working but not domiciled in the United Kingdom: travelling expenses of the employee's family
- EIM35055: Travelling expenses: employees working but not domiciled in the United Kingdom: travelling expenses of the employee's family: the ‘60 days rule: examples
- EIM35060: Travelling expenses: employees working but not domiciled in the United Kingdom: the 5 year limit and meaning of qualifying arrival date
- EIM35070: Travelling expenses: employees working but not domiciled in the United Kingdom: record of qualifying arrival dates
- EIM35080: Travelling expenses: employees working but not domiciled in the United Kingdom: journeys to and from oil or gas rigs
- EIM35090: Travelling expenses: employees working but not domiciled in the United Kingdom: deductions limited to amount included in earnings
- EIM35100: Travelling expenses: employees working but not domiciled in the United Kingdom: meaning of travelling expenses
- EIM34140: Inter-relationship of the statutory rules
- EIM34150: Foreign travel: prohibition of double deductions
- EIM35120: Travelling expenses: employees working but not domiciled in the United Kingdom: operation of PAYE
- EIM35130: Travelling expenses: employees working but not domiciled in the United Kingdom: forms P11D and dispensations
Close sectionEIM36500: Deductions from earnings: capital allowances: introduction: arrangement of guidance: contents
- Expenditure qualifying for capital allowances
- EIM36510: Expenditure on small items of plant and machinery
- EIM36520: Conditions to be satisfied if capital allowances are to be given
- EIM36530: Meaning of ‘machinery or plant’
- EIM36540: Meaning of ‘necessarily provided for use in the performance of the duties’
- EIM36550: In the performance of the duties: the need to establish what the duties require
- EIM36560: Necessarily provided: the need to establish whether the employer would provide the machinery or plant
- EIM36570: Apportionment of allowances where there is both business and private use
- EIM36580: Use of machinery or plant for business entertaining
- Calculation of the allowances due
- Particular items of machinery or plant
- Particular types of employment
- Procedures
- Examples
Close sectionEIM40000: The scope of the charge to tax on general earnings: contents
- EIM40001: The scope of the charge to tax on general earnings: introduction
- EIM40002: General earnings from employment: taxable earnings
- EIM40003: General earnings: diagram showing the charging provisions
- EIM40004: Examples of the charging provisions
- EIM40005: Special rules for determining the year that general earnings are for: pre-commencement and post-cessation earnings
- EIM40006: Effect of non-residence on pre-commencement and post-cessation earnings
- EIM40007: Effect of non-residence on pre-commencement and post-cessation earnings
- EIM40008: The year that earnings are “for”
- EIM40009: The year that earnings are “for” - arrangement of guidance
- EIM40011: The year that earnings are “for”: the approach to take
- EIM40012: Annual bonuses awarded for meeting corporate, team or personal targets
- EIM40013: Bonuses and deferred remuneration plans: the effect of conditionality and employer's discretion
- EIM40014: Long Term Incentive Plans and Deferred Remuneration
- EIM40015: The year that awards from Long Term Incentive Plans and other deferred remuneration arrangements are “for”
- EIM40016: The year that earnings are “for” - Long Term Incentive Plans and Deferred Remuneration - staged vesting
- EIM40021: Overseas offices and employments: dealt with under Part 2 ITEPA 2003
- EIM40031: Meaning of foreign employer
- EIM40032: Meaning of the United Kingdom
- EIM40033: Earnings paid in foreign currency
- EIM40034: Information about foreign issues
- EIM40101: Taxable earnings: employee resident in the United Kingdom and split year treatment
- EIM40102: Employee resident and not domiciled, or not resident, in the United Kingdom: chargeable overseas earnings
- EIM40103: Taxable earnings: S26 and S26A, Foreign Earnings and Overseas Workday Relief
- EIM40104: Section 26, 26A ITEPA 2003 Overseas Workday Relief Examples
- EIM40105: Chargeable Overseas Earnings - sections 22 and 23 ITEPA 2003Chargeable Overseas Earnings - sections 22 and 23 ITEPA 2003
- EIM40106: Calculation of Chargeable Overseas Earnings - Section 23 ITEPA 2003
- EIM40107: Taxable Earnings - Chargeable Overseas Earnings - Dual Contract Arrangements
- EIM40108: Taxable Earnings - Chargeable Overseas Earnings - Dual contracts arrangements - example
- EIM40109: Taxable earnings - Overseas Chargeable Earnings - Dual Contracts with non-UK contract in ultra-low tax regime
- EIM40110: Employee not resident in the United Kingdom: calculation of general earnings in respect of duties performed in the United Kingdom
- EIM40111: Earnings that cannot be remitted to the United Kingdom
- EIM40112: Deductions from seafarers' earnings
- EIM40201: Taxable earnings: employee resident or domiciled outside the United Kingdom: UK based earnings
- EIM40202: Employee resident or domiciled outside the United Kingdom: location of duties: absence from employment
- EIM40203: Employee resident or domiciled outside the United Kingdom: location of duties: “merely incidental” duties
- EIM40204: Employee resident or domiciled outside the United Kingdom: location of duties: merely incidental duties: examples
- EIM40205: Crown servants: general earnings from overseas Crown employment subject to United Kingdom tax
- EIM40206: Employee resident or domiciled outside the United Kingdom: UK-based earnings: location of duties performed on a vessel or aircraft
- EIM40207: Employee resident or domiciled outside the United Kingdom: location of duties performed on a vessel or aircraft: example
- EIM40208: Employee resident or domiciled outside the United Kingdom: location of duties: workers in the offshore oil and gas industry
- EIM40209: Crown servants: general earnings from overseas Crown employment subject to United Kingdom tax: text of Board's order under Section 28(5)
- EIM40222: Employee not resident or not domiciled in the United Kingdom: calculation of general earnings in respect of duties performed in the United Kingdom: example
- EIM40223: Employees performing duties in the United Kingdom: statutory powers to obtain information
- EIM40301: Earnings charged on remittance: general
- EIM40302: Meaning of remitted to the United Kingdom
- EIM40303: Meaning of remitted to the United Kingdom: benefits in kind and UK-linked debts
- EIM40321: Deductions from general earnings taxable on remittance
- EIM40322: Deductions from general earnings taxable on remittance: capital allowances
- EIM40601: Double taxation: general
- EIM40602: Procedure
- EIM40603: Double taxation: teachers and researchers
Close sectionEIM42200: Employment income: basis of assessment for general earnings: arrangement of guidance: contents
- EIM42201: Basis of assessment for general earnings: introduction
- EIM42202: Example of a case where the year of assessment is not the year that the earnings are for
- EIM42205: ‘Earnings basis’ and ‘accounts basis’ not to be used
- EIM42206: Employees at all times resident and domiciled in the United Kingdom
- EIM42207: Employees who are, or have been, not resident or not domiciled in the United Kingdom
- EIM42210: Table setting out the basis of assessment for particular types of payment, and benefits in kind
- EIM42220: Earnings received before an employment starts or after it ends
- EIM42221: Employment income: basis of assessment for general earnings: earnings received before an employment starts or after it ends: example of a case where earnings are received before an employment starts
- EIM42222: Employment income: basis of assessment for general earnings: earnings received before an employment starts or after it ends: example of a case where earnings are received after an employment ends
- EIM42240: Link between the basis of assessment and operation of PAYE
- EIM42260: Meaning of received: general
- EIM42270: The time when earnings are received: actual payment
- EIM42271: Employment income: basis of assessment for general earnings: the time when earnings are received: actual payment: example of a case where income is paid to a third party
- EIM42280: Payments on account of emoluments: general: directors' drawings
- EIM42290: Entitlement to payment of earnings
- EIM42292: Entitlement to payment of earnings: “White v Inland Revenue Commissioners” SpC357
- EIM42300: Entitlement to director's earnings
- EIM42310: Crediting of director's earnings in the accounts or records of the company
- EIM42320: Limited scope of the crediting rule
- EIM42330: Director's earnings fixed before the end of the period for which they are due
- EIM42340: Director's earnings fixed after the end of the period for which they are due
- EIM42350: Director's earnings conditional on results: the date they are to be regarded as determined
- EIM42360: The time at which a person has to be a director for the special rules to apply
- EIM42370: Foreign earnings taxed at time of receipt in the United Kingdom
- EIM42371: Foreign earnings taxed at time of receipt in United Kingdom:example
- EIM42380: Earnings received after the death of an employee or office holder
- EIM42390: The charge on the personal representatives of a deceased employee or office holder
- EIM42400: Time limit for assessment of personal representatives
- EIM42410: Death of employee or office holder: earnings received up to the date of death
- EIM42420: More than usual number of pay days in the year
- EIM42430: Timing of expenses deductions
- EIM42440: Assessments made after a change of practice
- EIM42450: Income to which the change of practice rule applies
- EIM42460: The change of practice rule: cases involving exemption from tax
- EIM42470: How the change of practice rule applies
Close sectionEIM42700: Waivers of remuneration and salary sacrifice: contents
- Waivers of remuneration
- EIM42705: Overview
- EIM42710: Waivers: more detail
- EIM42715: Waivers: application of income
- EIM42720: Example of waiver of salary
- EIM42725: Example of waiver of a bonus
- Director's remuneration points
- Salary sacrifice
Close sectionEIM42800: Residence and domicile: contents
- Residence and domicile: brief description
- EIM42802: Meaning of resident in the United Kingdom
- EIM42804: Meaning of domicile: claim to be not domiciled
- EIM42806: Claims to be not domiciled in the United Kingdom: action on receipt of claim
- Residence: taxpayers coming to the United Kingdom
- Residence: taxpayers leaving the United Kingdom
- Residence or employment in the Irish Republic
Close sectionEIM44000: Optional remuneration arrangements: contents
- EIM44010: Definition
- EIM44020: The amount foregone
- EIM44030: Transitional provisions
- EIM44040: Vouchers and credit tokens
- EIM44050: Living accommodation
- EIM44060: Cars with CO2 emissions of 75 grams or less per kilometre
- EIM44070: Cars made available for private use
- EIM44080: Car fuel made available for private use
- EIM44090: Vans made available for private use
- EIM44100: Van fuel made available for private use
- EIM44105: Cars, vans and exempt heavy goods vehicles: Connected benefits
- EIM44110: Taxable cheap loans
- EIM44120: Employment-related benefits
- EIM44121: Employment related benefits - transfer of assets
- EIM44130: General exclusion from exemptions
- EIM44131: Excluded exemptions
- EIM44132: Special case exemptions
- EIM44140: Particular issues: mileage allowance payments
- EIM44141: Particular issues: Charitable giving
- EIM44142: Particular issues: Shares
- EIM44143: Particular issues: Pre-employment negotiations
Close sectionEIM45000: Employment income provided through third parties: overview, general approach: contents
- EIM45001: Summary of structure of guidance
- EIM45005: Requests for clearance
- EIM45010: Glossary
- EIM45025: The ITEPA 2003, s 554A gateway
- EIM45030: All the relevant circumstances
- EIM45035: Meaning of ‘relevant third person’
- EIM45045: Group exception: examples
- EIM45050: LLP exception: examples
- EIM45055: How Sections 554B to 554D are related
- EIM45060: Overview
- EIM45065: Payment of sum of money
- EIM45070: Employment income provided through third parties: relevant steps: ITEPA 2003, s 554C: sum of money or asset made available
- EIM45075: Grant of lease
- EIM45080: Making asset available for relevant person to benefit from
- EIM45085: Events before 6 April and after 5 April 2011: examples
- EIM45090: ‘Relevant person’ in sections 554C and 554D
- EIM45095: ITEPA 2003, s 554B: earmarking etc of sum of money or asset
- EIM45100: Relevant third person not aware of all the facts
- EIM45105: Shares from various sources
- EIM45106: Using options to hedge share awards
- EIM45110: ITEPA 2003, s 554B: meaning of ‘earmarked’ in ITEPA 2003, s 554B(1)(a)
- EIM45115: Relevant step within ITEPA 2003, s 554B, later relevant step within ITEPA 2003, s 554C or 554D, exclusions within ITEPA 2003, s 554E onwards
- EIM45120: Examples: loans
- EIM45125: Examples: EBTs
- EIM45130: Examples: various
- EIM45131: Examples: various (2)
- EIM45135: Examples: dividends
- EIM45140: Overview
- EIM45145: Conditions
- EIM45150: Earmarking etc by employers etc
- EIM45155: Provision of security by employers etc
- EIM45160: Transition
- EIM45165: Examples
- Close sectionEIM45200: Employment income provided through third parties: exclusions: general
  - EIM45201: Summary of structure of guidance on exclusions
  - EIM45205: Commercial loans
  - EIM45210: Commercial transactions other than loans
  - EIM45215: Employee benefit packages: general
  - EIM45220: Employee benefit packages: transaction is loan
  - EIM45225: Employee benefit packages: transaction is not loan
  - EIM45230: Employee car ownership schemes: conditions
  - EIM45235: Employee car ownership schemes: relief
  - EIM45240: Employment income exemptions
  - EIM45245: Income arising from earmarked sum or asset
  - EIM45250: Acquisitions out of earmarked sums or assets
  - EIM45255: Earmarking of deferred remuneration: conditions
  - EIM45260: Earmarking of deferred remuneration: conditions: examples
  - EIM45265: Earmarking of deferred remuneration: continued earmarking
  - EIM45270: Earmarking of deferred remuneration: fall-back charge
  - EIM45275: Holiday pay schemes
- Close sectionEIM45300: Employment income provided through third parties: exclusions: share schemes etc
  - EIM45301: Summary of structure of guidance on share schemes etc
  - EIM45305: Overview: structure of this guidance
  - EIM45310: Exchange of earmarked shares
  - EIM45315: Tax-advantaged share and share option schemes
  - EIM45320: Several exclusions, same trust or same shares
  - EIM45325: Priority of Part 7 ITEPA 2003 over Part 7A rules
  - EIM45330: Relevant step taken after acquisition of employment-related securities
  - EIM45335: Loan to exercise employment-related securities option
  - EIM45350: Earmarking for employee share and share option schemes
- Close sectionEIM45600: Employment income provided through third parties: exclusions: retirement benefits etc
  - EIM45601: Summary of structure of guidance on retirement benefits etc
  - EIM45605: Pension schemes
  - EIM45610: Pension income chargeable under Part 9 ITEPA 2003
  - EIM45615: Employee pension contributions
  - EIM45620: Pre-6 April 2006 contributions to EFRBS
  - EIM45625: Purchases of annuities out of pension scheme rights
  - EIM45630: Purchases of annuities out of pension scheme rights: example
  - EIM45635: Retirement benefits etc
  - EIM45640: Example
  - EIM45645: Transfers between certain foreign pension schemes
  - EIM45650: Transfers between certain foreign pension schemes: example
  - EIM45655: Steps sourced from UK tax relieved funds and relevant transfer funds
  - EIM45660: Steps following unauthorised payments under Registered Pension Schemes
- Close sectionEIM45700: Employment income provided through third parties: Part 7A income
  - EIM45701: Summary of structure of guidance on Part 7A income
  - EIM45705: General
  - EIM45710: Value of relevant step
  - EIM45715: Step within ITEPA 2003, s 554Z19
  - EIM45720: Residence issues
  - EIM45725: Overlap with earlier relevant step
  - EIM45730: Overlap with earlier relevant step: undertakings and provision of security in relation to retirement benefits etc
  - EIM45735: Overlap with certain earnings
  - EIM45740: Exercise price of share options: conditions
  - EIM45745: Exercise price of share options: reduction
  - EIM45750: Exercise price of share options: fall-back charge
  - EIM45755: Consideration given for relevant step: A transfers an asset
  - EIM45760: Consideration given for relevant step: A pays a sum of money
- Close sectionEIM45800: Employment income provided through third parties: remittance basis
  - EIM45805: A does not meet Section 26A requirement or is ordinarily UK resident
  - EIM45810: A meets Section 26A requirement - tax years 2013-14 and later
  - EIM45811: A is not ordinarily UK resident - tax years 2012-13 and earlier
  - EIM45815: Effect on reductions under ITEPA 2003, s 554Z5 to ITEPA 2003, s 554Z8
  - EIM45820: Derivation of sum of money or asset which is subject of relevant step
  - EIM45825: Transitional rules
  - EIM45850: Miscellaneous
- Close sectionEIM45900: Employment income provided through third parties: transitional rules
  - EIM45901: Summary of structure of guidance on transitional rules
  - EIM45905: Anti-forestalling rules : introduction
  - EIM45910: Anti-forestalling rules: early step within ITEPA 2003, s 554C(1)(a)
  - EIM45915: Anti-forestalling rules: early step within ITEPA 2003, s 554C(1)(d)
  - EIM45920: Anti-forestalling rules: early step within ITEPA 2003, s 554C(1)(a) or (d): exclusion for transactions under employee benefit packages
  - EIM45925: Anti-forestalling rules: early step within ITEPA 2003, s 554C(1)(a): exclusion for employee benefit packages
  - EIM45930: Anti-forestalling rules: early step within ITEPA 2003, s 554C(1)(a) or (d): priority of Part 7 ITEPA 2003 over Part 7A rules
  - EIM45935: Transition: relevant step within ITEPA 2003, s 554C or 554D giving rise to Part 7A income: relevant step within ITEPA 2003, s 554B before 6 April 2011 already taxed
  - EIM45940: Transition: relevant step within ITEPA 2003, s 554C or ITEPA 2003, s 554D giving rise to Part 7A income: relevant step within ITEPA 2003, s 554B before 6 April 2011 already taxed: example
- EIM46000: Introduction
- Close sectionEIM46001: Double taxation provisions: Finance Act 2017
  - EIM46002: Introduction
  - EIM46005: ITEPA 2003, s 554Z5: earlier tax liability either paid or not yet due
  - EIM46010: ITEPA 2003, s 554Z5: payment condition
  - EIM46015: ITEPA 2003, s 554Z5: liability condition
  - EIM46020: ITEPA 2003, s 554Z5: other provisions
  - EIM46025: ITEPA 2003, s 554Z11B and C: introduction
  - EIM46030: ITEPA 2003, s 554Z11B: earlier tax liability due but unpaid: identification of sums or assets P and Q
  - EIM46035: ITEPA 2003, s 554Z11C: overlapping charges introduction
  - EIM46040: ITEPA 2003, s 554Z11C: the earlier charge
  - EIM46045: ITEPA 2003, s 554Z11C: the Chapter 2 overlap charge
  - EIM46050: ITEPA 2003, s 554Z11C: paid amounts
  - EIM46055: ITEPA 2003, s 554Z11C: identifying overlapping sums or assets and applying relief: example 1
  - EIM46060: ITEPA 2003, s 554Z11C: identifying overlapping sums or assets and applying relief: example 2 - two or more charges - Chapter 2 overlap charge paid
  - EIM46065: ITEPA 2003, s 554Z11C: identifying overlapping sums or assets and applying relief: example 3 - two or more charges - earlier charge paid
  - EIM46070: ITEPA 2003, s 554Z11C: identifying overlapping sums or assets and applying relief: example 4 - paid amounts and late payment interest
  - EIM46075: ITEPA 2003, s 554Z11C: Chapter 2 liability equal to or greater than earlier charges - overlap with 2 or more items and relevant Chapter 2 overlap charges
  - EIM46080: ITEPA 2003, s 554Z11C: Chapter 2 liability equal to or greater than earlier charges - Chapter 2 aggregate paid amounts and earlier charges
  - EIM46085: ITEPA 2003, s 554Z11C: Chapter 2 liability equal to or greater than earlier charges: examples
  - EIM46090: ITEPA 2003, s 554Z11D: provisional payments of tax
  - EIM46095: ITEPA 2003, s 554Z11E: provisional payments of tax: application to have payment treated as paid amount
  - EIM46100: ITEPA 2003, s 554Z11F: provisional payments of tax: treatment of payments following application to have payment treated as paid amount
  - EIM46101: ITEPA 2003, s 554Z11G - Interaction with ITEPA 2003, s 222
  - EIM46105: New relevant steps: loan transfer, release or write off
  - EIM46110: Exclusions
- Close sectionEIM47000: Loans etc outstanding on 5 April 2019: loan charge: contents
  - EIM47005: Introduction to F(No2)A 2017, Sch 11
  - EIM47010: Para 1(1), (4) and (5): loan charge relevant step: conditions
  - EIM47015: Para 1(2) and (6): loan charge relevant step: timing of relevant step
  - EIM47020: Para 1(3): loan charge relevant step: interaction with Pt 7A gateway provisions
  - EIM47025: Para 1(7): loan charge relevant step: deciding if an amount is outstanding
  - EIM47030: Para 2(1): loan charge relevant step: meaning of loan
  - EIM47035: Para 2(2): loan charge relevant step: meaning of quasi-loan
  - EIM47040: Para 2(4) and (5): loan charge relevant step: replacement loans or quasi-loans
  - EIM47045: Para 3(1), (2) and (3): loan charge relevant step: meaning of outstanding loan
  - EIM47050: Para 4: loan charge relevant step: disregarded loan repayments from 17 March 2016 onwards
  - EIM47055: Para 5: loan charge relevant step: rights to repayment of loan assigned to employee or employer
  - EIM47060: Para 6 to 8: loan charge relevant step: meaning of outstanding for loans in non-sterling currencies
  - EIM47065: Paras 9 to 10: loan charge relevant step: loans made in a depreciating currency
  - EIM47070: Para 11: loan charge relevant step: meaning of outstanding quasi-loan
  - EIM47075: Para 12: loan charge relevant step: disregarded payments for outstanding quasi-loans
  - EIM47080: Para 13: loan charge relevant step: rights to repayment or asset transfer in respect of quasi-loan assigned to employee or employer
  - EIM47085: Para 14 to 16: loan charge relevant step: meaning of outstanding for quasi-loans in non-sterling currencies
  - EIM47090: Paras 17 to 18: loan charge relevant step: quasi-loans made in a depreciating currency
  - EIM47095: Loan charge relevant step: interaction with taxation of original loan or quasi-loan
  - EIM47100: Loan charge relevant step: interaction with section 222 charge for original loan or quasi-loan
  - EIM47105: Paras 2(6), 19 to 22: loan charge relevant step: qualifying loans introduction
  - EIM47110: Para 19: loan charge relevant step: qualifying and approved fixed term loan
  - EIM47115: Para 21: loan charge relevant step: qualifying payment condition
  - EIM47120: Para 22: loan charge relevant step: commercial terms condition
  - EIM47125: Para 20: loan charge relevant step: approved fixed term loan: application to HMRC
  - EIM47130: Para 23: loan charge relevant step: accelerated payments
  - EIM47135: Para 24: loan charge relevant step: accelerated payment application
  - EIM47140: Paras 25 and 26: loan charge relevant step: exclusion: commercial transactions
  - EIM47145: Paras 27 and 28: loan charge relevant step: exclusion: transfer of employment related loans
  - EIM47150: Paras 29 and 30: loan charge relevant step: exclusion: transaction under employee benefit packages
  - EIM47155: Paras 31 and 32: loan charge relevant step: exclusion: cases involving employment related securities
  - EIM47160: Paras 33 and 34: loan charge relevant step: exclusion: employee car ownership schemes
  - EIM47165: Para 35: loan charge relevant step: exclusion: acquisition of unlisted employer shares
  - EIM47181: Finance Act 2018: schedule 1: 2019 loan charge: offshore employer
  - EIM47182: Finance (No 2) Act 2017: part 3A: 2019 loan charge reporting requirement: contents
  - EIM47170: Para 36: loan charge relevant step: duty to provide loan balance information to employer
  - EIM47171: Double taxation - interaction with CTA 2010, s 455 or section 415 ITTOIA 2005 - 2019 loan charge
  - EIM47175: Para 37: loan charge relevant step: interaction with employment related loans
  - EIM47180: Paras 39 to 40: loan charge relevant step: interaction with remittance basis
  - EIM47200: Pt 7A ITEPA 2003: Close Company Gateway (CCG): contents
Close sectionEIM50000: Tax treatment of particular occupations: contents A to Ce
- Agricultural workers
- Airline pilots
- Airline cabin crew
- Armed forces
- Arts Council of Great Britain
- Bank employees
- British Telecom employees
- Building and civil engineering employees
- Car mechanics
- Carers
- Census of population
Close sectionEIM60000: Tax treatment of particular occupations: Cl to J
- Clergy and ministers of religion
- Collegiate bodies
- (Former) Customs and Excise Officers
- Government and other Public Departments
- Doctors
- Educational Psychologists - trainees
- Electoral Registration Officers and their staffs
- Electrical contracting employees
- Engineering employees
- Engineering design employees
- Entertainment industry
- Examiners
- Fire officers
- Fishermen
- Footballers: Association football
- Footballers: Rugby football
- Insurance agents
- Journalists
Close sectionEIM65799: Tax treatment of particular occupations: L to R
- Local authority officials and employees
- EIM65800: Incidental appointments
- EIM65805: Provision of expenses payments and benefits: effect on gross pay
- EIM65810: Travelling and subsistence allowances
- EIM65815: Payments for using own car for work: general
- EIM65820: Payments for using own car for work: centrally negotiated National Joint Council rates
- EIM65860: Car leasing schemes
- EIM65865: Other benefits and allowances
- EIM65870: Terminal gratuities for non-pensionable service
- EIM65875: Redundancy payments
- Local Government Councillors and civic dignitaries
- Lorry drivers
- Merchant Navy Reserve
- Midwives
- Mineworkers
- National Health Service employees
- North Sea and other offshore oil and gas workers
- Nurses
- Parish and Community Council Clerks in England and Wales
- Pilots - see Airline pilots
- Police service
- Post Office employees
- Prison service
- Professional cricketers
- Public house managers
- Racehorse training or stud farm establishment employees
- Recorders, Circuit Judges and Deputy Circuit Judges
- Religious orders and similar bodies
- Returning Officers
- Royal Naval Auxiliary Service (RNAS)
- Royal Observer Corps (ROC)
Close sectionEIM70199: Tax treatment of particular occupations: S to Z: contents
- Close sectionSeafarers
- Steel industry employees
- Students: foreign students
- Close sectionTeachers, lecturers and tutors
- Tree fellers
- United Kingdom Warning and Monitoring Organisation
- Veterinary Inspectors
- Volunteers and Voluntary organisations
- Waiters
- Close sectionWorking rule agreements
Close sectionEIM71400: Assessments, appeals and other procedures
- EIM71405: Assessments
- EIM71410: Assessments, appeals and other procedures: self assessment
- EIM71415: Assessments, appeals and other procedures: discovery assessments
- EIM71420: Assessments, appeals and other procedures: coding objections and appeals
- EIM71425: Assessments, appeals and other procedures: coding: contentious appeal cases
- EIM71430: Assessments, appeals and other procedures: PAYE failure: regulation 80 determinations
- EIM71435: Assessments, appeals and other procedures: appeals involving taxable Jobseeker's Allowance
Close sectionEIM75000: The taxation of pension income: contents
- EIM75010: Pension income: essential principles
- EIM75020: Pension payments made in arrears or in advance
- EIM75050: Pension paid to former spouse or civil partner
- EIM75070: Double Taxation Agreements
- EIM75080: Pension payments exempt from tax
- EIM75200: UK pensions
- EIM75300: Annuities chargeable to tax as pension income
- EIM75400: Pensions from registered pension schemes
- EIM75420: Lump sums paid to registered scheme members
- EIM75450: Temporary non-residence provisions
- EIM75470: Temporary non-residence examples
- EIM75500: Foreign pensions
- EIM75550: Lump sums from foreign pension schemes
- EIM75600: Death benefits
- EIM75620: Lump sums paid by registered pension schemes following a member's death
- EIM75640: Annuities paid to a dependent, nominee or successor
- EIM75660: Drawdown pension paid to a dependent, nominee or successor
- EIM75700: Social security pensions
- EIM75750: Social security lump sums
- EIM75800: Voluntary annual payments
- EIM75900: Public service pension payments
- EIM75920: Armed forces pension payments
Close sectionEIM76000: Social security benefits: contents
- EIM76001: What are social security benefits?
- EIM76002: Categories of social security benefits
- EIM76003: Rates of social security benefits payable
- EIM76004: Taxation of social security benefits
- EIM76005: Benefits paid in arrears, overpaid and not paid weekly
- EIM76006: Benefits when in hospital
- EIM76007: Entitlement to more than one benefit
- EIM76008: Benefits paid on behalf of EU countries
- EIM76009: Taxable foreign benefits
- Taxation of social security benefits
- EIM76104: Difficult cases: report to Personal Tax, (Technical), Solihull
- The State pension
- Bereavement benefits
- Incapacity benefit
- Employment and Support Allowance
- Income support
- Industrial death benefit
- Invalid care allowance
- Jobseeker's allowance
- Social security benefits: operational issues
- Statutory sick pay
- Statutory maternity pay
- Statutory paternity pay
- Statutory adoption pay
- Statutory parental bereavement pay
Close sectionEIM77000: Appendices
- EIM77010: Appendix 1: Employees on secondment to the UK
- EIM77020: Appendix 2: General earnings in respect of duties performed in the UK
- EIM77030: Appendix 3: Non domiciled employees: dual contract arrangements
- EIM77040: Appendix 4: Not ordinarily resident employees: tax equalisation
- EIM77045: Appendix 5: COVID-19 considerations for non-residents and non-domiciled employees for 2020 to 2021
EIMUPDATE001: EIM Historic Update Index

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Employment Income Manual

Publication Date: 2023

Publisher: Bloomsbury Professional

Copyright: 2023 Crown

Employment Income Manual

Contents Contents

Contents