EIM00505 | Employment income: general: contents

Contents50 entries

1. EIM00510Employment income: introduction
2. EIM00511Employment income: general earnings
3. EIM00512Employment income: specific employment income
4. EIM00513Employment income: general earnings: amounts treated as earnings
5. EIM00515Employment income: earnings from an office or employment
6. EIM00520Employment income: meaning of earnings: non-cash earnings: earnings for NICs purposes
7. EIM00530Employment income: benefits in kind taxable as earnings: meaning of 'money's worth'
8. EIM00540Employment income: money's worth: benefits capable of being turned into money
9. EIM00550Employment income: benefits in kind treated as earnings under Section 62 ITEPA 2003: example
10. EIM00560Employment income: benefits in kind treated as earnings under Section 62 ITEPA 2003: example
11. EIM00570Employment income: benefits in kind treated as earnings under Section 62 ITEPA 2003: benefits capable of being surrendered to the employer for money
12. EIM00580Employment income: benefits in kind treated as earnings under Section 62 ITEPA 2003: benefits of direct monetary value to the employee: employer paying employee's debt: the pecuniary liability principle
13. EIM00585Employment income: benefits in kind treated as earnings under Section 62 ITEPA 2003: the pecuniary liability principle: employer pays employee's council tax
14. EIM00590Employment income: benefits in kind treated as earnings under Section 62 ITEPA 2003: the pecuniary liability principle: operation of PAYE
15. EIM00600Employment income: earnings are not taxable unless they are from the employment
16. EIM00610Employment income: earnings from employment: important principles
17. EIM00620Employment income: earnings from employment: lump sum payments: general
18. EIM00630Employment income: earnings from employment: sums paid under the terms of a contract of employment
19. EIM00635Employment income: earnings from employment: sums paid under the terms of a contract of employment: example
20. EIM00640Employment income: earnings from employment: customary payments in respect of services
21. EIM00645Employment income: earnings from employment: customary payments in respect of services: example
22. EIM00650Employment income: earnings from employment: sums paid to an employee for not resigning, or for continuing to serve in the employment
23. EIM00655Employment income: earnings from employment: sums paid to an employee for not resigning, or for continuing to serve in the employment: example
24. EIM00660Employment income: earnings from employment: payment for loss of rights
25. EIM00670Employment income: sums paid to a continuing employee in lieu of remuneration
26. EIM00675Employment income: earnings from employment: sums paid to a continuing employee in lieu of remuneration: example
27. EIM00680Employment income: earnings from employment: sum paid to a continuing employee in respect of a variation in duties or terms of employment
28. EIM00690Employment income: earnings from employment: sum paid for restricting an employee's freedom within the employment
29. EIM00700Employment income: inducement payments: golden hellos
30. EIM00710Employment income: earnings from employment: sum paid for the surrender of an asset, or for the loss of a valuable right
31. EIM00720Employment income: earnings from employment: payments on taking up employment: ascertaining the facts
32. EIM00730Employment income: general: payments for additional duties
33. EIM00731Payments for 'image rights': contents
34. EIM00740Employment income: earnings from employment: payments out of employee benefit trusts
35. EIM00750Employment income: earnings from employment: compensation from a source other than the employment
36. EIM00760Employment income: earnings from employment: more than one reason for the payment
37. EIM00800Employment income: calculation of net taxable earnings
38. EIM00805Employment income: negative taxable earnings
39. EIM00810Employment income: negative taxable earnings
40. EIM00815Employment income: negative taxable earnings
41. EIM00820Employment income: negative taxable earnings
42. EIM00825Employment income: negative emoluments: the law before ITEPA
43. EIM00830Employment income: negative emoluments: effect of section 11 ITEPA 2003
44. EIM00835Employment income: what counts as negative earnings?
45. EIM00838Employment income: what does not count as negative earnings?
46. EIM00840Employment income: negative earnings: timing
47. EIM00842Employment income: negative earnings: examples
48. EIM00843Employment income: negative earnings: examples
49. EIM00844Employment income: negative earnings: examples
50. EIM00845Employment income: negative earnings: examples