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Contents

Official guidance
Employment Income Manual

EIM60000 · Tax treatment of particular occupations: Cl to J

  • EIM60001 · Ministers of religion: overview
  • EIM60005 · Ministers of religion: type of income
  • EIM60007 · Ministers of religion: exemption of income: overview
  • EIM60009 · Ministers of religion: exemption of income: properties that do not qualify
  • EIM60011 · Ministers of religion: exemption of income: summary of exempt earnings
  • EIM60013 · Ministers of religion: exemption of income: statutory amounts and statutory deductions
  • EIM60014 · Ministers of religion: exemption of income: Council Tax
  • EIM60015 · Ministers of religion: exemption of income: heating, lighting, cleaning, gardening: excluded employments for 2015/2016 and earlier
  • EIM60020 · Ministers of religion: provided living accommodation
  • EIM60025 · Ministers of religion: gifts and similar receipts
  • EIM60027 · Ministers of religion: Easter offerings
  • EIM60029 · Ministers of religion: fees received
  • EIM60040 · Ministers of religion: allowable expenses: overview
  • EIM60042 · Ministers of religion: allowable expenses: duties of a minister
  • EIM60044 · Ministers of religion: allowable expenses: property expenses
  • EIM60046 · Ministers of religion: allowable expenses: particular items
  • EIM60047 · Ministers of religion: allowable expenses: particular items: continued
  • EIM60048 · Ministers of religion: allowable expenses: domestic expenses: treatment prior to 6 April 2026
  • EIM60066 · Provisions of the benefits code not applicable to ministers of religion – overview
  • EIM60067 · Provisions 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
  • EIM60068 · Provisions 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
  • EIM60200 · Tax treatment of collegiate bodies
  • EIM60300 · Tax treatment of former Customs and Excise Officers: clothing expenses
  • EIM60700 · Tax treatment of income from Government and other Public Departments: scope of guidance
  • EIM60710 · Tax treatment of income from Government and other Public Departments: bodies treated as Public Departments
  • EIM60720 · Tax treatment of income from Government and other Public Departments: expenses deductions under Section 368 ITEPA 2003
  • EIM60730 · Tax treatment of income from Government and other Public Departments: expenses deductions under Section 336 ITEPA 2003
  • EIM60740 · Tax treatment of income from Government and other Public Departments: part-time public appointments: general: travel allowances
  • EIM61000 · Tax treatment of doctors: hospital doctors: treatment of expenses: general
  • EIM61005 · Tax treatment of doctors: hospital doctors: treatment of expenses: use of equipment
  • EIM61010 · Tax treatment of doctors: hospital doctors: treatment of expenses: mileage allowance
  • EIM61012 · Tax treatment of doctors: pre-registration house officers: living accommodation
  • EIM61015 · Tax treatment of doctors: hospital doctors: treatment of expenses: telephone
  • EIM61017 · Tax treatment of doctors: hospital doctors: junior doctors on rotational contracts: travel expenses
  • EIM61018 · Tax treatment of doctors: hospital doctors: junior doctors on rotational contracts: training expenses
  • EIM61020 · Tax treatment of doctors: trainee general practitioners: car allowances
  • EIM61025 · Tax treatment of doctors: NHS contributions and payments under retirement annuity contracts: doctors, etc. wholly in employment
  • EIM61030 · Tax treatment of payments from Local Medical Committees to part-time committee members
  • EIM61200 · Trainee Educational Psychologists - treatment of educational maintenance payments made during period of university training
  • EIM61300 · Tax treatment of Electoral Registration Officers and their staffs: England and Wales
  • EIM61301 · Tax treatment of Electoral Registration Officers and their staffs: Scotland and Northern Ireland
  • EIM61302 · Tax treatment of Electoral Registration Officers and their staffs: pay arrangements
  • EIM61400 · Tax treatment of electrical contracting employees: holiday pay and travelling allowances
  • EIM61500 · Tax treatment of engineering employees: holiday pay and training schemes
  • EIM62600 · Tax treatment of engineering design employees: travelling and subsistence allowances
  • EIM62605 · Tax treatment of engineering design employees: guidelines issued by the Federation of Engineering Design Companies: introduction
  • EIM62610 · Tax treatment of engineering design employees: guidelines issued by the Federation of Engineering Design Companies: travelling expenses
  • EIM62615 · Tax treatment of engineering design employees: guidelines issued by the Federation of Engineering Design Companies: mileage allowance
  • EIM62620 · Tax treatment of engineering design employees: guidelines issued by the Federation of Engineering Design Companies: overnight subsistence
  • EIM62625 · Tax treatment of engineering design employees: guidelines issued by the Federation of Engineering Design Companies: day subsistence
  • EIM62800 · Tax treatment of the entertainment industry: theatrical performers: fees paid to agents
  • EIM62810 · Tax treatment of the entertainment industry: theatrical performers: fees paid to agents: amount of the deduction
  • EIM62910 · Tax treatment of examiners: deductions for expenses
  • EIM62920 · Tax treatment of examiners: deductions for expenses: use of home
  • EIM63600 · Tax treatment of fire officers: arrangement of guidance
  • EIM63610 · Tax treatment of fire officers: full-time members of fire brigades in Great Britain: taxable allowances
  • EIM63620 · Tax treatment of fire officers: part-time fire officers (retained members): taxable allowances
  • EIM63630 · Tax treatment of fire officers: part-time fire officers (retained members): long service bounty scheme
  • EIM63640 · Tax treatment of fire officers: full and part-time fire officers: non-taxable allowances
  • EIM63641 · Tax treatment of fire officers: motor mileage allowances
  • EIM63645 · Tax treatment of fire officers: motor mileage allowances paid for private journeys
  • EIM63650 · Tax treatment of fire officers: expenses deductions: laundering uniforms
  • EIM63660 · Tax treatment of fire officers: chargeable benefit: provided vehicles: emergency vehicle or ordinary car
  • EIM64000 · Tax treatment of fishermen: expenses deductions
  • EIM64100 · Tax treatment of Association footballers: general: arrangement of guidance
  • EIM64105 · Tax treatment of Association footballers: types of payment
  • EIM64110 · Tax treatment of Association footballers: signing-on fees
  • EIM64115 · Tax treatment of Association footballers: share of transfer fee
  • EIM64120 · Tax treatment of benefits matches and testimonials given to sportsmen and women - in particular rugby, soccer and cricket players
  • EIM64121 · Tax treatment of benefits matches and testimonials given to sportspersons - changes from 6 April 2017
  • EIM64122 · Tax treatment of benefits matches and testimonials given to sportspersons – changes from 6 April 2017 – conditions for tax exemption on first £100,000 payment
  • EIM64123 · Tax treatment of benefits matches and testimonials given to sportspersons –The Sporting Testimonial Payments (Excluded Relevant Step) Regulations
  • EIM64124 · Tax treatment of benefits matches and testimonials given to sportspersons: meaning of ‘customary’
  • EIM64125 · Tax treatment of Association footballers: loyalty bonuses
  • EIM64130 · Tax treatment of Association footballers: payments for representative appearances
  • EIM64140 · Tax treatment of Association footballers: travelling expenses
  • EIM64141 · Tax treatment of Association footballers: travel expenses: travel in the performance of the duties
  • EIM64142 · Tax treatment of Association footballers: Travel expenses: Temporary Workplace rules: The home ground
  • EIM64143 · Tax treatment of Association footballers: Travel expenses: Temporary Workplace rules: Training facility
  • EIM64144 · Tax treatment of Association footballers: travel expenses: particular journeys
  • EIM64145 · Tax treatment of Association footballers: payments to non- contract and amateur players
  • EIM64150 · Tax treatment of Rugby footballers: general: arrangement of guidance
  • EIM64155 · Tax treatment of Rugby footballers: types of payment
  • EIM64160 · Tax treatment of Rugby footballers: signing-on fees after 1 January 1996: general: conditional payments
  • EIM64600 · Tax treatment of insurance agents: general: arrangement of guidance
  • EIM64605 · Tax treatment of insurance agents: Statement of Practice SP4/97
  • EIM64610 · Tax treatment of insurance agents: Trading Income cases
  • EIM64615 · Tax treatment of insurance agents: commission received by agents who are employees
  • EIM64620 · Tax treatment of insurance agents: commission and discounts available to the general public
  • EIM64625 · Tax treatment of insurance agents: invested commission
  • EIM64630 · Tax treatment of insurance agents: discounted premiums or price
  • EIM64635 · Tax treatment of insurance agents: cashbacks received by employees
  • EIM64640 · Tax treatment of insurance agents: expenses: full- time agents
  • EIM64645 · Tax treatment of insurance agents: expenses
  • EIM64700 · Tax treatment of journalists: deductions for expenses: newspapers and periodicals
  • EIM64135 · Tax treatment of Association footballers: termination payments
  1. Tax treatment of particular occupations: Cl to J
  2. Tax treatment of fire officers: motor mileage allowances

EIM63641 | Tax treatment of fire officers: motor mileage allowances

From HM Revenue & Customs · Employment Income Manual

Motor mileage allowances are paid to fire officers who use their own cars for business journeys.

There are no special arrangements for these payments after 2001/02. They are dealt within the normal way under the approved mileage allowance payments (AMAPs) scheme, see EIM31200 onwards.

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