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Official guidance
Employment Income Manual

EIM30500 · Deductions: directors' and officers' liabilities

  • EIM30501 · General
  • EIM30505 · Deductions: directors’ and officers’ liabilities: relief due
  • EIM30507 · Deductions: directors’ and officers’ liabilities: cases to be dealt with by an Inspector
  • EIM30509 · Deductions: directors’ and officers’ liabilities: amounts on which relief due
  • EIM30511 · Deductions: directors’ and officers’ liabilities: qualifying liabilities
  • EIM30513 · Deductions: directors’ and officers’ liabilities: qualifying contracts of insurance
  • EIM30517 · Deductions: directors'; and officers'; liabilities: qualifying contracts of insurance: excluded contracts: connected contracts
  • EIM30519 · Deductions: directors’ and officers’ liabilities: qualifying contracts of insurance: apportionment where more than one risk or person covered
  • EIM30521 · Deductions: directors’ and officers’ liabilities: qualifying contracts of insurance: dispensations
  • EIM30523 · No relief due on matters that it is unlawful to insure against
  • EIM30530 · Deductions: directors’ and officers’ liabilities: relief for ex-employees
  • EIM30532 · Deductions: directors’ and officers’ liabilities: relief for ex-employees: relief for "excess" liabilities
  • EIM30534 · Deductions: directors and officers liabilities: relief for ex-employees: time limits
  1. Employment Income Manual
  2. Deductions: directors' and officers' liabilities: contents

EIM30500 | Deductions: directors' and officers' liabilities: contents

From HM Revenue & Customs · Employment Income Manual

Contents13 entries

  1. EIM30501Deductions: directors' and officers' liabilities: general
  2. EIM30505Deductions: directors’ and officers’ liabilities: relief due
  3. EIM30507Deductions: directors’ and officers’ liabilities: cases to be dealt with by an Inspector
  4. EIM30509Deductions: directors’ and officers’ liabilities: amounts on which relief due
  5. EIM30511Deductions: directors’ and officers’ liabilities: qualifying liabilities
  6. EIM30513Deductions: directors’ and officers’ liabilities: qualifying contracts of insurance
  7. EIM30517Deductions: directors'; and officers'; liabilities: qualifying contracts of insurance: excluded contracts: connected contracts
  8. EIM30519Deductions: directors’ and officers’ liabilities: qualifying contracts of insurance: apportionment where more than one risk or person covered
  9. EIM30521Deductions: directors’ and officers’ liabilities: qualifying contracts of insurance: dispensations
  10. EIM30523Deductions: directors' and officers' liabilities: no relief due on matters that it is unlawful to insure against
  11. EIM30530Deductions: directors’ and officers’ liabilities: relief for ex-employees
  12. EIM30532Deductions: directors’ and officers’ liabilities: relief for ex-employees: relief for "excess" liabilities
  13. EIM30534Deductions: directors and officers liabilities: relief for ex-employees: time limits
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