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Official guidance

Employment Income Manual

EIM60000 · Tax treatment of particular occupations: Cl to J

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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

Employment Income Manual
Tax treatment of particular occupations: Cl to J

EIM64135 | Tax treatment of Association footballers: termination payments

From HM Revenue & Customs · Employment Income Manual

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