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EIM04700 | Employment income: particular items: R to Z: contents

From HM Revenue & Customs · Employment Income Manual

Contents98 entries

  1. EIM05005Employment income: retraining expenses paid by employer: exemption from tax
  2. EIM05010Employment income: retraining expenses paid by employer: conditions to be satisfied for exemption
  3. EIM05020Employment income: retraining expenses paid by employer: expenses to which exemption applies
  4. EIM05030Employment income: retraining expenses paid by employer: withdrawal of exemption: notification by employers of failure to comply with conditions for exemption: HMRC's power to obtain information
  5. EIM05040Employment income: retraining expenses paid by employer: withdrawal of exemption: power to make assessments
  6. EIM05100Employment income: round sum expense allowances
  7. EIM05150Employment income: Save As You Earn (SAYE): employer's contributions
  8. EIM05200Employment income: scale rate expenses payments: general
  9. EIM05210Employment income: scale rate expenses payments: subsistence expenses: sampling guidance
  10. EIM05215Employment income: scale rate expenses payments: subsistence expenses: sampling guidance: expenses to be included
  11. EIM05220Employment income: scale rate expenses payments: subsistence expenses: sampling guidance: sampling exercise incomplete
  12. EIM05230Employment income: scale rate expenses: subsistence expenses: advisory benchmark scale rate payments
  13. EIM05231Employment income: scale rate expenses: subsistence expenses: table of benchmark scale rates
  14. EIM05232Employment income: scale rate expenses: subsistence expenses: examples of what ‘regular’ means
  15. EIM05233Employment income: scale rate expenses: benchmark rates: questions and answers
  16. EIM05250Employment income: scale rate expenses payments: accommodation and subsistence payments to employees travelling outside the UK: tables of overseas scale rates
  17. EIM05255Employment income: scale rate expenses payments: accommodation and subsistence payments to employees travelling outside the UK: tables of overseas scale rates: what the tables contain: what is not covered
  18. EIM05260Employment income: scale rate expenses payments: accommodation and subsistence payments to employees travelling outside the UK: tables of overseas scale rates: how to use the overseas scale rates
  19. EIM05265Employment income: scale rate expenses payments: accommodation and subsistence payments to employees travelling outside the UK: employee staying as guest of a private individual
  20. EIM05270Employment income: scale rate payments: accommodation and subsistence payments to employees travelling outside the UK: employee receiving free meals and accommodation
  21. EIM05275Employment income: scale rate expenses payments: accommodation and subsistence payments to employees travelling outside the UK: employee staying in vacant residential property
  22. EIM05277Employment income: scale rate expenses payments: accommodation and subsistence payments to employees travelling outside the UK: Airline employees: relationship with Flight Duty Allowances
  23. EIM05280Employment income: scale rate expenses payments: accommodation and subsistence payments to employees travelling outside the UK: tables of overseas scale rates: examples
  24. EIM06205Employment income: scholarship income: general
  25. EIM06210Employment income: scholarship income: payments taxable as employment income?
  26. EIM06215Employment income: scholarship income: scholarship and apprenticeship schemes at universities and colleges
  27. EIM06220Employment income: scholarship income: Statement of Practice 4/86: academic years commencing on and after 1 September 2007
  28. EIM06225Employment income: scholarship income: rates of payment under Statement of Practice 4/86
  29. EIM06230Employment income: scholarship income: meaning of scholarship
  30. EIM06235Employment income: scholarship income: meaning of full time education
  31. EIM06237Employment income: scholarship income: meaning of at a university, college, school or other educational establishment
  32. EIM06240Employment income: scholarship income: rates of payment under Statement of Practice 4/86: examples
  33. EIM06245Employment income: scholarship income: directors and employees
  34. EIM06250Employment income: scholarship income: miscellaneous awards: research awards or fellowships
  35. EIM06255Employment income: scholarship income: miscellaneous awards: training grants made by Health and Social Services
  36. EIM06257Employment income: scholarship income: miscellaneous awards: teacher training bursaries; teaching grants; golden hellos
  37. EIM06260Employment income: scholarship income: miscellaneous awards: awards made by universities etc.
  38. EIM06265Employment income: scholarship income: miscellaneous awards: awards made by Government departments or Government sponsored bodies
  39. EIM06270Employment income: scholarship income: miscellaneous awards: awards made by overseas bodies
  40. EIM06271Employment income: scholarship income: awards to researchers by the European Union
  41. EIM06275Employment income: scholarship income: student union officials
  42. EIM06300Employment income: season tickets provided; liability to tax
  43. EIM06400Employment income: sick pay and injury payments: general
  44. EIM06410Employment income: sick pay and injury payments: sick pay funded by the employer - permanent health insurance
  45. EIM06420Employment income: sick pay and injury payments: sick pay funded by employees
  46. EIM06430Employment income: sick pay and injury payments: sick pay funded partly by the employer and partly by employees
  47. EIM06440Employment income: sick pay and injury payments: sick pay and other sums paid after cessation of employment
  48. EIM06450Employment income: sick pay and injury payments: injury payments
  49. EIM06460Employment income: sick pay and injury payments: examples
  50. EIM06470Employment Income: sick pay and injury payments: provision under a salary sacrifice arrangement
  51. EIM06471Employment Income: sick pay and injury payments: provision under a salary sacrifice arrangement
  52. EIM06472Employment Income: sick pay and injury payments: provision through a salary sacrifice arrangement
  53. EIM06473Employment Income: sick pay and injury payments: provision through a salary sacrifice arrangement
  54. EIM06474Employment Income: sick pay and injury payments: provision through a salary sacrifice arrangement
  55. EIM06500Employment income: strike pay from trade unions
  56. EIM06600Employment income: exemption for suggestion scheme awards: introduction
  57. EIM06610Employment income: exemption for suggestion scheme awards: conditions for exemption
  58. EIM06620Employment income: exemption for suggestion scheme awards: the permitted maximum: encouragement awards
  59. EIM06630Employment income: exemption for suggestion scheme awards: the permitted maximum: financial benefit awards
  60. EIM06640Employment income: exemption for suggestion scheme awards: two or more awards for same suggestion on same occasion
  61. EIM06641Employment income: exemption for suggestion scheme awards: two or more awards for same suggestion on same occasion: example
  62. EIM06642Employment income: exemption for suggestion scheme awards: two or more awards for same suggestion on same occasion: example
  63. EIM06650Employment income: exemption for suggestion scheme awards: two or more awards for same suggestion on different occasions
  64. EIM06651Employment income: exemption for suggestion scheme awards: two or more awards for same suggestion on different occasions: example
  65. EIM06652Employment income: exemption for suggestion scheme awards: two or more awards for same suggestion on different occasions: example
  66. EIM06660Employment income: exemption for suggestion scheme awards: employee making more than one successful suggestion
  67. EIM06670Employment income: exemption for suggestion scheme awards: employer using scheme to make non-qualifying awards
  68. EIM07700Employment income: tax-free remuneration ("grossing up")
  69. EIM07800Employment income: telephone expenses
  70. EIM07900Employment income: tips and gratuities: troncs
  71. EIM08001Employment income: transfer of real property to employees: Langham v Veltema
  72. EIM08002Employment income: transfer of real property to employees: consulting the Valuation Office Agency
  73. EIM08003Employment income: transfer of real property to employees: action following Valuation Office Agency's report
  74. EIM08004Employment income: transfer of real property to employees: property outside the UK
  75. EIM08005Employment income: transfer of real property to employees: alternative charges to tax
  76. EIM08006Employment income: transfer of real property to employees: capital gains tax liability and Trading Income deduction for the employer
  77. EIM08007Employment income: transfer of real property to employees: options
  78. EIM08008Employment income: transfer of real property by employees to the employer at more than market value
  79. EIM10000Employment income: travelling and subsistence payments: general
  80. EIM10010Employment income: travelling and subsistence payments: travel between places of work
  81. EIM10020Employment income: travelling and subsistence payments: travel from home to normal place of work
  82. EIM10030Employment income: travelling and subsistence payments: travel from home where home is a place of work
  83. EIM10040Employment income: travelling and subsistence payments: emergency call out: travel between home and normal place of employment
  84. EIM10050Employment income: travelling and subsistence payments: emergency call out: travel between home and a place other than a normal place of employment
  85. EIM10060Employment income: travelling and subsistence payments: travel from home to places other than the normal place of work: detached duty
  86. EIM10070Employment income: travelling and subsistence payments: employees with no normal place of work: peripatetic employees
  87. EIM10080Employment income: travelling and subsistence payments: home to work travel of disabled persons
  88. EIM10090Employment income: travelling and subsistence payments: assisted travel schemes
  89. EIM10100Employment income: travelling and subsistence payments: disruption to public transport caused by strikes
  90. EIM10120Employment income: travelling and subsistence payments: disruption to public transport caused by strikes: example
  91. EIM10150Employment income: travelling and subsistence payments: motor mileage allowances paid for business travel in an employee's own car
  92. EIM10210Employment income: travelling and subsistence payments: taxis and other journeys home from work paid for or provided by an employer
  93. EIM10220Employment income: travelling and subsistence payments: taxis and other journeys home from work: terms of exemption not met
  94. EIM10300Employment income: travelling and subsistence payments: particular occupations
  95. EIM10400Employment income: uniform allowances
  96. EIM10450Employment income: vouchers
  97. EIM10500Employment income: work experience payments to young people
  98. EIM04800Employment income: retirement lump sums: Section 637 ITEPA 2003