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Contents

Official guidance

Employment Income Manual

EIM01650 · Employment income: particular items: New Deal, employment zones and particular exemptions contents

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EIM02000 · Employment income: additional housing cost allowances
EIM02100 · Employment income: compensation for loss of office
EIM02500 · Employment income: directors' fees received by partnerships: exemption from charge to income tax under Part 2 of ITEPA
EIM02501 · Employment income: directors' fees received by partnerships: exemption from charge to income tax under Part 2 of ITEPA: conditions to be met
EIM02502 · Employment income: directors’ fees received by partnerships: exemption from charge to income tax under Part 2 of ITEPA: conditions to be met: payment must be insubstantial
EIM02503 · Employment income: directors’ fees received by partnerships: exemption from charge to Income Tax under Part 2 of ITEPA: process
EIM02504 · Employment income: directors’ fees received by companies: exemption from charge to income tax under Part 2 of ITEPA
EIM02505 · Employment income: directors’ fees received by companies: exemption from charge to Income Tax under Part 2 of ITEPA: conditions to be met
EIM02506 · Employment income: directors’ fees received by companies: exemption from charge to Income Tax under Part 2 of ITEPA: process
EIM02530 · Employment Income: arrears of pay and awards under the Equal Pay Act 1970
EIM02550 · Employment income: employment protection legislation: Employment Rights Act 1996: protective awards
EIM02650 · Employment income: meal vouchers: exemption of 15 pence per day
EIM02710 · Employment income: incidental overnight expenses: exemption from charge
EIM02720 · Employment income: incidental overnight expenses: qualifying period
EIM02730 · Employment income: incidental overnight expenses: the permitted amount
EIM02740 · Employment income: incidental overnight expenses: tactical advice
EIM02750 · Employment income: incidental overnight expenses: example
EIM02760 · Employment income: incidental overnight expenses: example
EIM02770 · Employment income: incidental overnight expenses: example
EIM03000 · Employment income: professional remuneration: strict legal position
EIM03001 · Employment income: professional remuneration: practical difficulties if treated as employment income
EIM03002 · Employment income: professional remuneration: exemption for charge to income tax under Part 2 of ITEPA: conditions to be met
EIM03003 · Employment income: professional remuneration: is the engagement in a related area?
EIM03004 · Employment income: professional remuneration: other points
EIM01651 · Employment income: New Deal: introduction
EIM01652 · Employment income: New Deal: types of scheme
EIM01653 · Employment income: New Deal: option 1: subsidised work with an employer
EIM01654 · Employment income: New Deal: option 2: full-time education and training
EIM01655 · Employment income: New Deal: options 3 and 4: work on the Environment Task Force or in the voluntary sector
EIM01660 · Employment income: New Deal 50 plus: employment credit

Employment Income Manual
Employment income: particular items: New Deal, employment zones and particular exemptions contents

EIM01654 | Employment income: New Deal: option 2: full-time education and training

From HM Revenue & Customs · Employment Income Manual

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