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EIM50000 | Tax treatment of particular occupations: contents A to Ce

From HM Revenue & Customs · Employment Income Manual

Pages in the range EIM50000 to EIM50800 cover the tax treatment of particular occupations. The occupations are listed in alphabetical order in the table below.

The Employment Status Manual (ESM) provides additional guidance on the status of workers in particular occupations.

Contents36 entries

  1. EIM50010Tax treatment of agricultural workers: provision of benefits: general
  2. EIM50011Tax treatment of agricultural workers: board and lodging exemption for lower paid: background
  3. EIM50012Tax treatment of agricultural workers: board and lodging exemption for lower paid: text of concession
  4. EIM50020Tax treatment of agricultural workers: Provision of a Dog Allowance
  5. EIM50045Airline pilots: subscriptions to BALPA
  6. EIM50050Airline pilots: industry wide FRE for 2013/14 onwards: introduction
  7. EIM50051Airline pilots: industry wide FRE for 2013 to 2014 onwards: summary
  8. EIM50052Airline pilots: industry wide FRE for 2013/14 onwards: details
  9. EIM50053Airline pilots: industry wide FRE for 2013/14 onwards: provision of uniforms
  10. EIM50054Airline pilots: industry wide FRE for 2013/14 onwards: provision of noise-cancelling headsets
  11. EIM50055Airline pilots: industry wide FRE for 2006/07 onwards: purchase of luggage
  12. EIM50056Airline pilots: industry wide FRE for 2006/07 onwards: personal computers
  13. EIM50057Airline pilots: industry wide FRE for 2013 to 2014 onwards: 2012 to 2013 and earlier years
  14. EIM50058Airline pilots: industry wide FRE for 2006/07 onwards: 2005/06 and earlier years: example
  15. EIM50059Airline pilots: industry-wide FRE for 2006 to 2007 onwards: employer contributions
  16. EIM50060Airline pilots: industry wide FRE for 2013/14 onwards: travelling expenses
  17. EIM50065Airline pilots: payment of training costs: Milsom & Hinsley v HMRC (SpC569)
  18. EIM50070Airline cabin crew: Industry wide FRE from 2013/14 onwards: introduction and summary
  19. EIM50075Airline cabin crew: industry-wide FRE from the tax year 2013 to 2014 onwards: detail
  20. EIM50100Tax treatment of armed forces: regular forces
  21. EIM50110Tax treatment of armed forces: reserve and auxiliary forces: taxable payments: exempt payments
  22. EIM50120Tax treatment of armed forces: reserve and auxiliary forces: expenses
  23. EIM50125Tax treatment of armed Forces: Flat Rate Expenses for laundering of uniforms
  24. EIM50200Arts Council of Great Britain: tax treatment of awards and bursaries
  25. EIM50300Tax treatment of bank employees: uniformed employees: shoe allowances
  26. EIM50310Tax treatment of bank employees: uniformed employees: expenses deductions
  27. EIM50500Tax treatment of British Telecom employees: expenses payments and benefits received
  28. EIM50605Tax treatment of building and civil engineering employees: travel and lodging allowances
  29. EIM50610Tax treatment of building and civil engineering employees: travelling allowances: building industry in general
  30. EIM50615Tax treatment of building and civil engineering employees: travelling allowances: special classes of building and civil engineering employees
  31. EIM50620Tax treatment of building and civil engineering employees: lodging allowances: general
  32. EIM50625Tax treatment of building and civil engineering employees: tax-free payments
  33. EIM50630Tax treatment of building and civil engineering employees: lodging allowance certificates
  34. EIM50670Carers – exemption for board and lodging
  35. EIM50800Census of population: tax treatment of remuneration
  36. EIM50130Tax treatment of armed forces: procedural matters