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Contents

Official guidance
Employment Income Manual

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

  • 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
  1. Employment income: particular items: New Deal, employment zones and particular exemptions contents
  2. Employment income: New Deal: options 3 and 4: work on the Environment Task Force or in the voluntary sector

EIM01655 | Employment income: New Deal: options 3 and 4: work on the Environment Task Force or in the voluntary sector

From HM Revenue & Customs · Employment Income Manual

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