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

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