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EIM60000 | Tax treatment of particular occupations: Cl to J

From HM Revenue & Customs · Employment Income Manual

Pages in the range EIM60000 to EIM64700 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.

Contents96 entries

  1. EIM60001Ministers of religion: overview
  2. EIM60005Ministers of religion: type of income
  3. EIM60007Ministers of religion: exemption of income: overview
  4. EIM60009Ministers of religion: exemption of income: properties that do not qualify
  5. EIM60011Ministers of religion: exemption of income: summary of exempt earnings
  6. EIM60013Ministers of religion: exemption of income: statutory amounts and statutory deductions
  7. EIM60014Ministers of religion: exemption of income: Council Tax
  8. EIM60015Ministers of religion: exemption of income: heating, lighting, cleaning, gardening: excluded employments for 2015/2016 and earlier
  9. EIM60020Ministers of religion: provided living accommodation
  10. EIM60025Ministers of religion: gifts and similar receipts
  11. EIM60027Ministers of religion: Easter offerings
  12. EIM60029Ministers of religion: fees received
  13. EIM60040Ministers of religion: allowable expenses: overview
  14. EIM60042Ministers of religion: allowable expenses: duties of a minister
  15. EIM60044Ministers of religion: allowable expenses: property expenses
  16. EIM60046Ministers of religion: allowable expenses: particular items
  17. EIM60047Ministers of religion: allowable expenses: particular items: continued
  18. EIM60048Ministers of religion: allowable expenses: domestic expenses: treatment prior to 6 April 2026
  19. EIM60066Provisions of the benefits code not applicable to ministers of religion – overview
  20. EIM60067Provisions of the benefits code not applicable to ministers of religion – working out if a minister of religion has earnings at a rate of less than £8,500 a year
  21. EIM60068Provisions of the benefits code not applicable to ministers of religion – working out if a minister of religion has earnings at a rate of less than £8,500 a year – authorised deductions
  22. EIM60200Tax treatment of collegiate bodies
  23. EIM60300Tax treatment of former Customs and Excise Officers: clothing expenses
  24. EIM60700Tax treatment of income from Government and other Public Departments: scope of guidance
  25. EIM60710Tax treatment of income from Government and other Public Departments: bodies treated as Public Departments
  26. EIM60720Tax treatment of income from Government and other Public Departments: expenses deductions under Section 368 ITEPA 2003
  27. EIM60730Tax treatment of income from Government and other Public Departments: expenses deductions under Section 336 ITEPA 2003
  28. EIM60740Tax treatment of income from Government and other Public Departments: part-time public appointments: general: travel allowances
  29. EIM61000Tax treatment of doctors: hospital doctors: treatment of expenses: general
  30. EIM61005Tax treatment of doctors: hospital doctors: treatment of expenses: use of equipment
  31. EIM61010Tax treatment of doctors: hospital doctors: treatment of expenses: mileage allowance
  32. EIM61012Tax treatment of doctors: pre-registration house officers: living accommodation
  33. EIM61015Tax treatment of doctors: hospital doctors: treatment of expenses: telephone
  34. EIM61017Tax treatment of doctors: hospital doctors: junior doctors on rotational contracts: travel expenses
  35. EIM61018Tax treatment of doctors: hospital doctors: junior doctors on rotational contracts: training expenses
  36. EIM61020Tax treatment of doctors: trainee general practitioners: car allowances
  37. EIM61025Tax treatment of doctors: NHS contributions and payments under retirement annuity contracts: doctors, etc. wholly in employment
  38. EIM61030Tax treatment of payments from Local Medical Committees to part-time committee members
  39. EIM61200Trainee Educational Psychologists - treatment of educational maintenance payments made during period of university training
  40. EIM61300Tax treatment of Electoral Registration Officers and their staffs: England and Wales
  41. EIM61301Tax treatment of Electoral Registration Officers and their staffs: Scotland and Northern Ireland
  42. EIM61302Tax treatment of Electoral Registration Officers and their staffs: pay arrangements
  43. EIM61400Tax treatment of electrical contracting employees: holiday pay and travelling allowances
  44. EIM61500Tax treatment of engineering employees: holiday pay and training schemes
  45. EIM62600Tax treatment of engineering design employees: travelling and subsistence allowances
  46. EIM62605Tax treatment of engineering design employees: guidelines issued by the Federation of Engineering Design Companies: introduction
  47. EIM62610Tax treatment of engineering design employees: guidelines issued by the Federation of Engineering Design Companies: travelling expenses
  48. EIM62615Tax treatment of engineering design employees: guidelines issued by the Federation of Engineering Design Companies: mileage allowance
  49. EIM62620Tax treatment of engineering design employees: guidelines issued by the Federation of Engineering Design Companies: overnight subsistence
  50. EIM62625Tax treatment of engineering design employees: guidelines issued by the Federation of Engineering Design Companies: day subsistence
  51. EIM62800Tax treatment of the entertainment industry: theatrical performers: fees paid to agents
  52. EIM62810Tax treatment of the entertainment industry: theatrical performers: fees paid to agents: amount of the deduction
  53. EIM62910Tax treatment of examiners: deductions for expenses
  54. EIM62920Tax treatment of examiners: deductions for expenses: use of home
  55. EIM63600Tax treatment of fire officers: arrangement of guidance
  56. EIM63610Tax treatment of fire officers: full-time members of fire brigades in Great Britain: taxable allowances
  57. EIM63620Tax treatment of fire officers: part-time fire officers (retained members): taxable allowances
  58. EIM63630Tax treatment of fire officers: part-time fire officers (retained members): long service bounty scheme
  59. EIM63640Tax treatment of fire officers: full and part-time fire officers: non-taxable allowances
  60. EIM63641Tax treatment of fire officers: motor mileage allowances
  61. EIM63645Tax treatment of fire officers: motor mileage allowances paid for private journeys
  62. EIM63650Tax treatment of fire officers: expenses deductions: laundering uniforms
  63. EIM63660Tax treatment of fire officers: chargeable benefit: provided vehicles: emergency vehicle or ordinary car
  64. EIM64000Tax treatment of fishermen: expenses deductions
  65. EIM64100Tax treatment of Association footballers: general: arrangement of guidance
  66. EIM64105Tax treatment of Association footballers: types of payment
  67. EIM64110Tax treatment of Association footballers: signing-on fees
  68. EIM64115Tax treatment of Association footballers: share of transfer fee
  69. EIM64120Tax treatment of benefits matches and testimonials given to sportsmen and women - in particular rugby, soccer and cricket players
  70. EIM64121Tax treatment of benefits matches and testimonials given to sportspersons - changes from 6 April 2017
  71. EIM64122Tax treatment of benefits matches and testimonials given to sportspersons – changes from 6 April 2017 – conditions for tax exemption on first £100,000 payment
  72. EIM64123Tax treatment of benefits matches and testimonials given to sportspersons –The Sporting Testimonial Payments (Excluded Relevant Step) Regulations
  73. EIM64124Tax treatment of benefits matches and testimonials given to sportspersons: meaning of ‘customary’
  74. EIM64125Tax treatment of Association footballers: loyalty bonuses
  75. EIM64130Tax treatment of Association footballers: payments for representative appearances
  76. EIM64140Tax treatment of Association footballers: travelling expenses
  77. EIM64141Tax treatment of Association footballers: travel expenses: travel in the performance of the duties
  78. EIM64142Tax treatment of Association footballers: Travel expenses: Temporary Workplace rules: The home ground
  79. EIM64143Tax treatment of Association footballers: Travel expenses: Temporary Workplace rules: Training facility
  80. EIM64144Tax treatment of Association footballers: travel expenses: particular journeys
  81. EIM64145Tax treatment of Association footballers: payments to non- contract and amateur players
  82. EIM64150Tax treatment of Rugby footballers: general: arrangement of guidance
  83. EIM64155Tax treatment of Rugby footballers: types of payment
  84. EIM64160Tax treatment of Rugby footballers: signing-on fees after 1 January 1996: general: conditional payments
  85. EIM64600Tax treatment of insurance agents: general: arrangement of guidance
  86. EIM64605Tax treatment of insurance agents: Statement of Practice SP4/97
  87. EIM64610Tax treatment of insurance agents: Trading Income cases
  88. EIM64615Tax treatment of insurance agents: commission received by agents who are employees
  89. EIM64620Tax treatment of insurance agents: commission and discounts available to the general public
  90. EIM64625Tax treatment of insurance agents: invested commission
  91. EIM64630Tax treatment of insurance agents: discounted premiums or price
  92. EIM64635Tax treatment of insurance agents: cashbacks received by employees
  93. EIM64640Tax treatment of insurance agents: expenses: full- time agents
  94. EIM64645Tax treatment of insurance agents: expenses
  95. EIM64700Tax treatment of journalists: deductions for expenses: newspapers and periodicals
  96. EIM64135Tax treatment of Association footballers: termination payments