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Contents

Official guidance
Employment Income Manual

EIM04700 · Employment income: particular items: R to Z

  • EIM05005 · Employment income: retraining expenses paid by employer: exemption from tax
  • EIM05010 · Employment income: retraining expenses paid by employer: conditions to be satisfied for exemption
  • EIM05020 · Employment income: retraining expenses paid by employer: expenses to which exemption applies
  • EIM05030 · Employment 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
  • EIM05040 · Employment income: retraining expenses paid by employer: withdrawal of exemption: power to make assessments
  • EIM05100 · Employment income: round sum expense allowances
  • EIM05150 · Employment income: Save As You Earn (SAYE): employer's contributions
  • EIM05200 · Employment income: scale rate expenses payments: general
  • EIM05210 · Employment income: scale rate expenses payments: subsistence expenses: sampling guidance
  • EIM05215 · Employment income: scale rate expenses payments: subsistence expenses: sampling guidance: expenses to be included
  • EIM05220 · Employment income: scale rate expenses payments: subsistence expenses: sampling guidance: sampling exercise incomplete
  • EIM05230 · Employment income: scale rate expenses: subsistence expenses: advisory benchmark scale rate payments
  • EIM05231 · Employment income: scale rate expenses: subsistence expenses: table of benchmark scale rates
  • EIM05232 · Employment income: scale rate expenses: subsistence expenses: examples of what ‘regular’ means
  • EIM05233 · Employment income: scale rate expenses: benchmark rates: questions and answers
  • EIM05250 · Employment income: scale rate expenses payments: accommodation and subsistence payments to employees travelling outside the UK: tables of overseas scale rates
  • EIM05255 · Employment 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
  • EIM05260 · Employment 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
  • EIM05265 · Employment income: scale rate expenses payments: accommodation and subsistence payments to employees travelling outside the UK: employee staying as guest of a private individual
  • EIM05270 · Employment income: scale rate payments: accommodation and subsistence payments to employees travelling outside the UK: employee receiving free meals and accommodation
  • EIM05275 · Employment income: scale rate expenses payments: accommodation and subsistence payments to employees travelling outside the UK: employee staying in vacant residential property
  • EIM05277 · Employment income: scale rate expenses payments: accommodation and subsistence payments to employees travelling outside the UK: Airline employees: relationship with Flight Duty Allowances
  • EIM05280 · Employment income: scale rate expenses payments: accommodation and subsistence payments to employees travelling outside the UK: tables of overseas scale rates: examples
  • EIM06205 · Employment income: scholarship income: general
  • EIM06210 · Employment income: scholarship income: payments taxable as employment income?
  • EIM06215 · Employment income: scholarship income: scholarship and apprenticeship schemes at universities and colleges
  • EIM06220 · Employment income: scholarship income: Statement of Practice 4/86: academic years commencing on and after 1 September 2007
  • EIM06225 · Employment income: scholarship income: rates of payment under Statement of Practice 4/86
  • EIM06230 · Employment income: scholarship income: meaning of scholarship
  • EIM06235 · Employment income: scholarship income: meaning of full time education
  • EIM06237 · Employment income: scholarship income: meaning of at a university, college, school or other educational establishment
  • EIM06240 · Employment income: scholarship income: rates of payment under Statement of Practice 4/86: examples
  • EIM06245 · Employment income: scholarship income: directors and employees
  • EIM06250 · Employment income: scholarship income: miscellaneous awards: research awards or fellowships
  • EIM06255 · Employment income: scholarship income: miscellaneous awards: training grants made by Health and Social Services
  • EIM06257 · Employment income: scholarship income: miscellaneous awards: teacher training bursaries; teaching grants; golden hellos
  • EIM06260 · Employment income: scholarship income: miscellaneous awards: awards made by universities etc.
  • EIM06265 · Employment income: scholarship income: miscellaneous awards: awards made by Government departments or Government sponsored bodies
  • EIM06270 · Employment income: scholarship income: miscellaneous awards: awards made by overseas bodies
  • EIM06271 · Employment income: scholarship income: awards to researchers by the European Union
  • EIM06275 · Employment income: scholarship income: student union officials
  • EIM06300 · Employment income: season tickets provided; liability to tax
  • EIM06400 · Employment income: sick pay and injury payments: general
  • EIM06410 · Employment income: sick pay and injury payments: sick pay funded by the employer - permanent health insurance
  • EIM06420 · Employment income: sick pay and injury payments: sick pay funded by employees
  • EIM06430 · Employment income: sick pay and injury payments: sick pay funded partly by the employer and partly by employees
  • EIM06440 · Employment income: sick pay and injury payments: sick pay and other sums paid after cessation of employment
  • EIM06450 · Employment income: sick pay and injury payments: injury payments
  • EIM06460 · Employment income: sick pay and injury payments: examples
  • EIM06470 · Employment Income: sick pay and injury payments: provision under a salary sacrifice arrangement
  • EIM06471 · Employment Income: sick pay and injury payments: provision under a salary sacrifice arrangement
  • EIM06472 · Employment Income: sick pay and injury payments: provision through a salary sacrifice arrangement
  • EIM06473 · Employment Income: sick pay and injury payments: provision through a salary sacrifice arrangement
  • EIM06474 · Employment Income: sick pay and injury payments: provision through a salary sacrifice arrangement
  • EIM06500 · Employment income: strike pay from trade unions
  • EIM06600 · Employment income: exemption for suggestion scheme awards: introduction
  • EIM06610 · Employment income: exemption for suggestion scheme awards: conditions for exemption
  • EIM06620 · Employment income: exemption for suggestion scheme awards: the permitted maximum: encouragement awards
  • EIM06630 · Employment income: exemption for suggestion scheme awards: the permitted maximum: financial benefit awards
  • EIM06640 · Employment income: exemption for suggestion scheme awards: two or more awards for same suggestion on same occasion
  • EIM06641 · Employment income: exemption for suggestion scheme awards: two or more awards for same suggestion on same occasion: example
  • EIM06642 · Employment income: exemption for suggestion scheme awards: two or more awards for same suggestion on same occasion: example
  • EIM06650 · Employment income: exemption for suggestion scheme awards: two or more awards for same suggestion on different occasions
  • EIM06651 · Employment income: exemption for suggestion scheme awards: two or more awards for same suggestion on different occasions: example
  • EIM06652 · Employment income: exemption for suggestion scheme awards: two or more awards for same suggestion on different occasions: example
  • EIM06660 · Employment income: exemption for suggestion scheme awards: employee making more than one successful suggestion
  • EIM06670 · Employment income: exemption for suggestion scheme awards: employer using scheme to make non-qualifying awards
  • EIM07700 · Employment income: tax-free remuneration ("grossing up")
  • EIM07800 · Employment income: telephone expenses
  • EIM07900 · Employment income: tips and gratuities: troncs
  • EIM08001 · Employment income: transfer of real property to employees: Langham v Veltema
  • EIM08002 · Employment income: transfer of real property to employees: consulting the Valuation Office Agency
  • EIM08003 · Employment income: transfer of real property to employees: action following Valuation Office Agency's report
  • EIM08004 · Employment income: transfer of real property to employees: property outside the UK
  • EIM08005 · Employment income: transfer of real property to employees: alternative charges to tax
  • EIM08006 · Employment income: transfer of real property to employees: capital gains tax liability and Trading Income deduction for the employer
  • EIM08007 · Employment income: transfer of real property to employees: options
  • EIM08008 · Employment income: transfer of real property by employees to the employer at more than market value
  • EIM10000 · Employment income: travelling and subsistence payments: general
  • EIM10010 · Employment income: travelling and subsistence payments: travel between places of work
  • EIM10020 · Employment income: travelling and subsistence payments: travel from home to normal place of work
  • EIM10030 · Employment income: travelling and subsistence payments: travel from home where home is a place of work
  • EIM10040 · Employment income: travelling and subsistence payments: emergency call out: travel between home and normal place of employment
  • EIM10050 · Employment income: travelling and subsistence payments: emergency call out: travel between home and a place other than a normal place of employment
  • EIM10060 · Employment income: travelling and subsistence payments: travel from home to places other than the normal place of work: detached duty
  • EIM10070 · Employment income: travelling and subsistence payments: employees with no normal place of work: peripatetic employees
  • EIM10080 · Employment income: travelling and subsistence payments: home to work travel of disabled persons
  • EIM10090 · Employment income: travelling and subsistence payments: assisted travel schemes
  • EIM10100 · Employment income: travelling and subsistence payments: disruption to public transport caused by strikes
  • EIM10120 · Employment income: travelling and subsistence payments: disruption to public transport caused by strikes: example
  • EIM10150 · Employment income: travelling and subsistence payments: motor mileage allowances paid for business travel in an employee's own car
  • EIM10210 · Employment income: travelling and subsistence payments: taxis and other journeys home from work paid for or provided by an employer
  • EIM10220 · Employment income: travelling and subsistence payments: taxis and other journeys home from work: terms of exemption not met
  • EIM10300 · Employment income: travelling and subsistence payments: particular occupations
  • EIM10400 · Employment income: uniform allowances
  • EIM10450 · Employment income: vouchers
  • EIM10500 · Employment income: work experience payments to young people
  • EIM04800 · Employment income: retirement lump sums: Section 637 ITEPA 2003
  1. Employment income: particular items: R to Z: contents
  2. Employment income: uniform allowances

EIM10400 | Employment income: uniform allowances

From HM Revenue & Customs · Employment Income Manual

Allowances paid to uniformed staff in lieu of a uniform are not taxable. As regards what may be treated as a uniform, see EIM32465.

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