EIM45201 | Employment income provided through third parties: summary of structure of guidance on exclusions
From HM Revenue & Customs · Employment Income Manual
The next sequence of pages tells you about the exclusions which are not specific either to employee share and share option schemes or to pension arrangements.
These are the exclusions which these pages cover.
| Guidance page | Guidance | Section |
|---|---|---|
| EIM45205 onwards | Commercial transactions | Section 554F |
| EIM45215 onwards | Transactions under employee benefit packages | Section 554G |
| EIM45230 onwards | Employee car ownership schemes | Section 554O |
| EIM45240 | Employment income exemptions | Section 554P |
| EIM45245 | Income arising from earmarked sum or asset | Section 554Q |
| EIM45250 | Acquisitions out of earmarked sums or assets | Section 554R |
| EIM45255 onwards | Earmarking of deferred remuneration | Section 554H |
| EIM45275 | Holiday pay schemes | Section 554E |