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EIM00505 | Employment income: general: contents

From HM Revenue & Customs · Employment Income Manual

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