SolvedEIM01005 | Employment income: alphabetical list of particular items
From HM Revenue & Customs · Employment Income Manual
| ### A | |
|---|---|
| Additional housing costs allowances | EIM02000 |
| ### \nB | |
| Bank charges | EIM01010 |
| Board and lodging | EIM01020 |
| Board and lodging: example | EIM01025 |
| ### \nC | |
| Car parking expenses or facilities | EIM01030 |
| Christmas presents or bonuses | EIM01040 |
| Commutation payments | EIM01050 |
| Club membership fees | EIM01060 |
| Compensation for loss of office | EIM02100 |
| Credit cards: rewards for recovery of lost or stolen cards | EIM01070 |
| ### \nD | |
| Directors fees received by partnerships and companies | EIM02500 |
| ‘Dirty money’ | EIM01080 |
| Discounts | EIM01090 |
| ### \nE | |
| Examination grants to employees | EIM01100 |
| Expenses payments and reimbursements | EIM01110 |
| ### \nF | |
| Financial loss allowances | EIM01120 |
| Free of tax payments | EIM07700 |
| Further education and training costs | EIM01200 |
| Further education and training costs: work-related training: general | EIM01210 |
| Further education and training costs: work-related training: meaning of ‘work-related training’ | EIM01220 |
| Further education and training costs: work-related training: meaning of ‘related employment’ | EIM01230 |
| Further education and training costs: work-related training: reimbursement of pre-employment training expenses: Silva v Charnock (SpC332) | EIM01235 |
| Further education and training costs: work-related training: costs related to training | EIM01240 |
| Further education and training costs: work-related training: excluded expenditure/apportionment of costs | EIM01250 |
| Further education and training costs: work-related training: travel and subsistence costs | EIM01260 |
| Further education and training costs: work-related training: incidental overnight expenses | EIM01270 |
| Further education and training costs: work-related training: provision of assets | EIM01280 |
| Further education and training costs: work-related training: provision by third parties | EIM01300 |
| Further education and training costs: Individual Learning Accounts/Individual Training Accounts: background | EIM01310 |
| Further education and training costs: Individual Training Accounts: exemption | EIM01315 |
| Further education and training costs: Individual Training Accounts: where exemption does not apply | EIM01320 |
| ### \nG | |
| Garage allowances | EIM01400 |
| Gifts and other voluntary payments | EIM01450 |
| Gifts not taxable as earnings | EIM01460 |
| ### \nH | |
| Holiday pay | EIM01470 |
| Household expenses | EIM01472 |
| ### \nL | |
| Leasing of assets for use by employees | EIM01480 |
| Loans released or written off | EIM01490 |
| Long service testimonial awards: general | EIM01500 |
| Long service testimonial awards: exemption: maximum exempt amount | EIM01501 |
| Long service testimonial awards: exemption: form of qualifying awards | EIM01502 |
| Long service testimonial awards: exemption: multiple awards | EIM01503 |
| Long service testimonial awards: exemption: meaning of “same employer” | EIM01504 |
| Long service testimonial awards: exemption: example | EIM01510 |
| ### \nM | |
| Meals: cash allowances to employees | EIM01530 |
| Meal vouchers | EIM02650 |
| Medical expenses and insurance | EIM01550 |
| ### \nN | |
| National Savings Certificate Schemes: employer’s contributions | EIM01560 |
| ### \nP | |
| Pay in lieu of notice | EIM12975 |
| Personal pension schemes; employer’s contributions | EIM01570 |
| ‘Phantom’ share schemes | EIM01600 |
| ### \nR | |
| Registered pension schemes: employer’s contributions | EIM01570 |
| Removal or transfer expenses | EIM03101 |
| Restrictive covenants | EIM03600 |
| Retirement benefits | EIM15000 |
| Retraining expenses: exemption from tax: arrangement of guidance | EIM05005 |
| Round sum expense allowances | EIM05100 |
| ### \nS | |
| SAYE (Save As You Earn): employer’s contributions | EIM05150 |
| Scale rate payments | EIM05200 |
| Scholarship income: exemption from tax: arrangement of guidance | EIM06205 |
| Sick pay and injury payments: general: arrangement of guidance | EIM06400 |
| Staff discounts | EIM01090 |
| Strike pay | EIM06500 |
| Suggestion scheme awards | EIM06600 |
| ### \nT | |
| Tax free remuneration | EIM07700 |
| Telephone expenses | EIM07800 |
| Tips and gratuities | EIM07900 |
| Transfer of assets to employees at less than market value | EIM08001 |
| Transfer of assets to employer at more than market value | EIM21660 |
| Travel and subsistence payments: general | EIM10000 |
| Travel and subsistence payments: particular occupations | EIM10300 |
| ### \nU | |
| Uniform allowances | EIM10400 |
| ### \nV | |
| Value added tax: inter-relation with earnings and expenses | EIM15500 |
| ### \nW | |
| Work experience payments to young people | EIM10500 |
| Writing off a loan | EIM01490 |