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Official guidance

Employment Income Manual

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

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EIM50010 · Tax treatment of agricultural workers: provision of benefits: general
EIM50011 · Tax treatment of agricultural workers: board and lodging exemption for lower paid: background
EIM50012 · Tax treatment of agricultural workers: board and lodging exemption for lower paid: text of concession
EIM50020 · Tax treatment of agricultural workers: Provision of a Dog Allowance
EIM50045 · Airline pilots: subscriptions to BALPA
EIM50050 · Airline pilots: industry wide FRE for 2013/14 onwards: introduction
EIM50051 · Airline pilots: industry wide FRE for 2013 to 2014 onwards: summary
EIM50052 · Airline pilots: industry wide FRE for 2013/14 onwards: details
EIM50053 · Airline pilots: industry wide FRE for 2013/14 onwards: provision of uniforms
EIM50054 · Airline pilots: industry wide FRE for 2013/14 onwards: provision of noise-cancelling headsets
EIM50055 · Airline pilots: industry wide FRE for 2006/07 onwards: purchase of luggage
EIM50056 · Airline pilots: industry wide FRE for 2006/07 onwards: personal computers
EIM50057 · Airline pilots: industry wide FRE for 2013 to 2014 onwards: 2012 to 2013 and earlier years
EIM50058 · Airline pilots: industry wide FRE for 2006/07 onwards: 2005/06 and earlier years: example
EIM50059 · Airline pilots: industry-wide FRE for 2006 to 2007 onwards: employer contributions
EIM50060 · Airline pilots: industry wide FRE for 2013/14 onwards: travelling expenses
EIM50065 · Airline pilots: payment of training costs: Milsom & Hinsley v HMRC (SpC569)
EIM50070 · Airline cabin crew: Industry wide FRE from 2013/14 onwards: introduction and summary
EIM50075 · Airline cabin crew: industry-wide FRE from the tax year 2013 to 2014 onwards: detail
EIM50100 · Tax treatment of armed forces: regular forces
EIM50110 · Tax treatment of armed forces: reserve and auxiliary forces: taxable payments: exempt payments
EIM50120 · Tax treatment of armed forces: reserve and auxiliary forces: expenses
EIM50125 · Tax treatment of armed Forces: Flat Rate Expenses for laundering of uniforms
EIM50200 · Arts Council of Great Britain: tax treatment of awards and bursaries
EIM50300 · Tax treatment of bank employees: uniformed employees: shoe allowances
EIM50310 · Tax treatment of bank employees: uniformed employees: expenses deductions
EIM50500 · Tax treatment of British Telecom employees: expenses payments and benefits received
EIM50605 · Tax treatment of building and civil engineering employees: travel and lodging allowances
EIM50610 · Tax treatment of building and civil engineering employees: travelling allowances: building industry in general
EIM50615 · Tax treatment of building and civil engineering employees: travelling allowances: special classes of building and civil engineering employees
EIM50620 · Tax treatment of building and civil engineering employees: lodging allowances: general
EIM50625 · Tax treatment of building and civil engineering employees: tax-free payments
EIM50630 · Tax treatment of building and civil engineering employees: lodging allowance certificates
EIM50670 · Carers – exemption for board and lodging
EIM50800 · Census of population: tax treatment of remuneration
EIM50130 · Tax treatment of armed forces: procedural matters

Tax treatment of particular occupations: contents A to Ce
Tax treatment of armed forces: procedural matters

EIM50130 | Tax treatment of armed forces: procedural matters

From HM Revenue & Customs · Employment Income Manual

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