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EIM45200 | Employment income provided through third parties: exclusions: general: contents

From HM Revenue & Customs · Employment Income Manual

There are a number of exclusions which prevent a relevant step giving rise to Part 7A income.

Contents16 entries

  1. EIM45201Employment income provided through third parties: summary of structure of guidance on exclusions
  2. EIM45205Employment income provided through third parties: exclusions: commercial loans
  3. EIM45210Employment income provided through third parties: exclusions: commercial transactions other than loans
  4. EIM45215Employment income provided through third parties: exclusions: employee benefit packages: general
  5. EIM45220Employment income provided through third parties: exclusions: employee benefit packages: transaction is loan
  6. EIM45225Employment income provided through third parties: exclusions: employee benefit packages: transaction is not loan
  7. EIM45230Employment income provided through third parties: exclusions: employee car ownership schemes: conditions
  8. EIM45235Employment income provided through third parties: exclusions: employee car ownership schemes: relief
  9. EIM45240Employment income provided through parties: exclusions: employment income exemptions
  10. EIM45245Employment income provided through third parties: exclusions: income arising from earmarked sum or asset
  11. EIM45250Employment income provided through third parties: exclusions: acquisitions out of earmarked sums or assets
  12. EIM45255Employment income provided through third parties: exclusions: earmarking of deferred remuneration: conditions
  13. EIM45260Employment income provided through third parties: exclusions: earmarking of deferred remuneration: conditions: examples
  14. EIM45265Employment income provided through third parties: exclusions: earmarking of deferred remuneration: continued earmarking
  15. EIM45270Employment income provided through third parties: exclusions: earmarking of deferred remuneration: fall-back charge
  16. EIM45275Employment income provided by third parties: exclusions: holiday pay schemes