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BIM47000 | Specific deductions: staffing costs: contents

From HM Revenue & Customs · Business Income Manual

This section deals with a variety of deductions relating to the costs of employing staff. Rules determining when deductions for remuneration are allowed are also covered. The guidance is arranged as follows.

Contents28 entries

  1. BIM47005Specific deductions: staffing costs: restrictive covenants with employees
  2. BIM47010Specific deductions: staffing costs: incentive awards
  3. BIM47015Specific deductions: staffing costs: suggestion scheme awards
  4. BIM47060Specific deductions: staffing costs: health and safety
  5. BIM47070Specific deductions: staffing costs: employee welfare
  6. BIM47080Specific deductions - staffing costs: staff training & development
  7. BIM47090specific deductions: staffing costs: employer compliance settlements
  8. BIM47100Specific deductions: staffing costs: share of profits
  9. BIM47105Specific deductions: staffing costs: payments to dependants and close relatives
  10. BIM47106Specific deductions: staffing costs: remuneration payments to friends and relatives: wholly and exclusively
  11. BIM47107Specific deductions: staffing costs: expenses linked to personal interests of a director
  12. BIM47110Specific deductions: staffing costs: transfer of assets at under value to employees
  13. BIM47115Specific deductions: staffing costs: employees seconded to charities
  14. BIM47120Specific deductions: staffing costs: employees seconded to educational establishments
  15. BIM47125Specific deductions: staffing costs: locums
  16. BIM47130Specific deductions: staffing costs: timing of deduction
  17. BIM47135Specific deductions: staffing costs: timing of deduction: remuneration affected
  18. BIM47140Specific deductions: staffing costs: timing of deductions: returns submitted within the nine month period
  19. BIM47145Specific deductions: staffing costs: remuneration paid after cessation
  20. BIM47150Specific deductions: staffing costs: holiday pay
  21. BIM47200Specific deductions - staffing costs: redundancy payments: general principles
  22. BIM47205Specific deductions: staffing costs: statutory redundancy payments
  23. BIM47210Specific deductions: staffing costs: additional payments to redundant employees
  24. BIM47215Specific deductions: staffing costs: redundancy payments: timing of deductions
  25. BIM47217Specific deductions: staffing costs: counselling expenses
  26. BIM47218Retraining expenses
  27. BIM47220Specific deductions: staffing costs: deductions relating to disguised remuneration
  28. BIM47225Specific deductions: staffing costs: Deemed Employment Payments