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EIM65799 | Tax treatment of particular occupations: contents L to R

From HM Revenue & Customs · Employment Income Manual

Pages in the range EIM65799 to EIM70000 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.

Contents108 entries

  1. EIM65800Tax treatment of local authority officials and employees: incidental appointments
  2. EIM65805Tax treatment of local authority officials and employees: provision of expenses payments and benefits: effect on gross pay
  3. EIM65810Tax treatment of local authority officials and employees: travelling and subsistence allowances
  4. EIM65815Tax treatment of local authority officials and employees: payments for using own car for work: general
  5. EIM65820Tax treatment of local authority officials and employees: payments for using own car for work: centrally negotiated National Joint Council rates
  6. EIM65860Tax treatment of local authority officials and employees: car leasing schemes
  7. EIM65865Tax treatment of local authority officials and employees: other benefits and allowances
  8. EIM65870Tax treatment of Local Authority officials and employees: terminal gratuities for non-pensionable service
  9. EIM65875Tax treatment of Local Authority officials and employees: redundancy payments
  10. EIM65900Tax treatment of local government councillors and civic dignitaries: arrangement of guidance: ODPM guidance
  11. EIM65920Tax treatment of Local Government Councillors and civic dignitaries: allowances councillors may receive
  12. EIM65930Tax treatment of Local Government Councillors and civic dignitaries: expenses deductions: general: provisional coding allowances
  13. EIM65940Tax treatment of local government councillors and civic dignitaries: expenses deductions: home as a workplace
  14. EIM65941Tax treatment of Local Government Councillors and civic dignitaries: Home to work travel
  15. EIM65942Tax treatment of Local Government Councillors and civic dignitaries: Home to work travel – Passenger payments
  16. EIM65943Tax treatment of Local Government Councillors and civic dignitaries: Home to work travel – Other travel expenses
  17. EIM65950Tax treatment of local government councillors and civic dignitaries: expenses deductions: notes for guidance
  18. EIM65955Tax treatment of Local Government Councillors and civic dignitaries: expenses deductions: guidance note prepared by the Association of Local Councillors
  19. EIM65960Local Government Councillors and civic dignitaries in England: ODPM guidance: Part One: members' allowances
  20. EIM65970Local Government Councillors and civic dignitaries in England: ODPM guidance: Part two: taxation of members' allowances and expenses
  21. EIM66100Tax treatment of lorry drivers: allowances paid to lorry drivers: porters in removal vans
  22. EIM66105Tax treatment of lorry drivers: subsistence allowances paid to lorry drivers
  23. EIM66110Tax treatment of lorry drivers: subsistence allowances paid to lorry drivers: approved amount
  24. EIM66115Tax treatment of lorry drivers: subsistence allowances paid to lorry drivers: payments in excess of the approved amount
  25. EIM66120Tax treatment of lorry drivers: subsistence allowances paid to lorry drivers: documentary evidence
  26. EIM66125Tax treatment of lorry drivers: subsistence allowances paid to lorry drivers: nights outside the UK
  27. EIM66130Tax treatment of lorry drivers: subsistence allowances paid to lorry drivers: lorries with sleeper cabs
  28. EIM66135Tax treatment of lorry drivers: subsistence allowances paid to lorry drivers: lorries with sleeper cabs: enquiries
  29. EIM66140Tax treatment of lorry drivers: mid-day meals: allowances paid by employers
  30. EIM66145Tax treatment of lorry drivers: mid-day meals: allowances paid by employers: amounts in excess of the approved amount
  31. EIM66150Tax treatment of lorry drivers: mid-day meals: expenses deductions for employees
  32. EIM66160Tax treatment of lorry drivers: meals: general principles
  33. EIM66170Tax treatment of lorry drivers: meals: evidence required
  34. EIM66180Tax treatment of lorry drivers: meals: coding procedure
  35. EIM66190Tax treatment of lorry drivers: issue or renewal of HGV/LGV licences
  36. EIM66195Tax treatment of lorry drivers: purchase of digital tachograph cards
  37. EIM66205Tax treatment of lorry drivers: employer guidance: scale rate payments to drivers
  38. EIM66210Tax treatment of lorry drivers: employer guidance: scale rate payments to drivers: frequently asked questions
  39. EIM66300Tax treatment of the Merchant Navy Reserve
  40. EIM66400Tax treatment of midwives: expenses: use of home
  41. EIM66600Tax treatment of mineworkers: compensation on retirement
  42. EIM66605Tax treatment of mineworkers: trainees
  43. EIM66610Tax treatment of mineworkers: payments towards cost of travel between home and permanent workplace
  44. EIM66620Tax treatment of mineworkers: children's allowances
  45. EIM66625Tax treatment of mineworkers: provision of housing
  46. EIM66690Tax treatment of mineworkers: payments in lieu of free coal
  47. EIM66695Tax treatment of mineworkers: payments in lieu of free coal: definition of miner
  48. EIM66700Tax treatment of National Health Service employees: expenses payments and allowances: general
  49. EIM66705Tax treatment of National Health Service employees: payments of car allowances: general
  50. EIM66710Tax treatment of National Health Service employees: payments for using own car for work: GWC and HMDS payment schemes
  51. EIM66780Tax treatment of National Health Service employees: expenses payments and allowances: particular allowances
  52. EIM66790Tax treatment of National Health Service employees: expenses deductions: laundering uniforms
  53. EIM66795Tax treatment of National Health Service employees: expenses deductions: laundering uniforms: amount of deduction
  54. EIM67100Tax treatment of workers in the North Sea and other offshore oil and gas fields: general
  55. EIM67105Tax treatment of workers in the North Sea and other offshore oil and gas fields: territorial extension of the charge to tax on employment income
  56. EIM67110Tax treatment of workers in the North Sea and other offshore oil and gas fields: territorial extension of the charge to tax on employment income: effect of Section 41 ITEPA 2003
  57. EIM67115Tax treatment of workers in the North Sea and other offshore oil and gas fields: meaning of exploration or exploitation activities
  58. EIM67120Tax treatment of workers in the North Sea and other offshore oil and gas fields: meaning of designated area
  59. EIM67125Tax treatment of workers in the North Sea and other offshore oil and gas fields: effect of double taxation agreements
  60. EIM67195Tax treatment of offshore oil and gas workers: offshore rigs and platforms: travel costs
  61. EIM67200Tax treatment of nurses: expenses deductions: shoes and stockings/tights allowance
  62. EIM67210Tax treatment of nurses: expenses deductions: laundering uniforms
  63. EIM67220Tax treatment of nurses: expenses deductions: laundering uniforms: facilities provided by the employer
  64. EIM67230Tax treatment of nurses: expenses deductions: laundering uniforms: facilities provided by the employer: inadequate facilities
  65. EIM67240Tax treatment of nurses: expenses deductions: laundering uniforms: amount to be deducted
  66. EIM67250Tax treatment of nurses: expenses deductions: laundering uniforms: amount to be deducted: requests for more than the flat rate
  67. EIM67300Tax treatment of Parish and Community Council Clerks in England and Wales: assessment of payments to clerks
  68. EIM67310Tax treatment of Parish and Community Council Clerks in England and Wales: expenses deductions
  69. EIM67315Tax treatment of Parish and Community Council Clerks in England and Wales: expenses deductions: typical expenses
  70. EIM67320Tax treatment of Parish and Community Council Clerks in England and Wales: payments on termination of office
  71. EIM68100Tax treatment of members of the police service: general
  72. EIM68110Tax treatment of members of the police service: taxable allowances paid to police officers
  73. EIM68120Tax treatment of members of the police service: non-taxable allowances paid to police officers
  74. EIM68130Tax treatment of members of the police service: flat rate expenses allowance
  75. EIM68131Tax treatment of members of the police service: flat rate expenses allowance: Special Constables
  76. EIM68140Tax treatment of members of the police service: awards for meritorious conduct
  77. EIM68150Tax treatment of members of the police service: living accommodation provided by police authority
  78. EIM68160Tax treatment of members of the police service: designated dog handlers - claims for travelling expenses
  79. EIM68170Tax treatment of members of the police service: car allowances
  80. EIM68180Tax treatment of members of the police service: arrears of pay on reinstatement
  81. EIM68200Tax treatment of Post Office employees: expenses payments and benefits
  82. EIM68205Tax treatment of Post Office employees: sub- postmasters: to 5 April 2019
  83. EIM68208Tax treatment of particular occupations: contents L to R: tax treatment of Post Office employees: sub-postmasters: 6 April 2019 onwards
  84. EIM68210Tax treatment of Post Office employees: expenses deduction: cash deficiencies of sub- postmasters
  85. EIM68220Tax treatment of Post Office employees: sub- postmasters: payments on termination of office
  86. EIM68225Tax treatment of Post Office employees: sub-postmasters: payments on termination of office
  87. EIM68228Tax treatment of Post Office employees: sub-postmasters: payments on termination of office
  88. EIM68230Tax treatment of Post Office employees: sub- postmasters: reduced remuneration in first year
  89. EIM68235Tax treatment of Post Office employees: introductory payments
  90. EIM68300Tax treatment of people employed in the prison service: general
  91. EIM68310Tax treatment of people employed in the prison service: living accommodation provided by the prison authority
  92. EIM68320Tax treatment of people employed in the prison service: rent allowances
  93. EIM68330Tax treatment of people employed in the prison service: designated dog handlers: claims for travelling expenses
  94. EIM68400Tax treatment of professional cricketers: earnings: talent money and benefit matches
  95. EIM68401Tax treatment of professional cricketers: collections for outstanding performances
  96. EIM68450Tax treatment of public house managers: expenses connected with living accommodation where accommodation is exempt from charge: HMRC agreement for a flat rate benefit
  97. EIM68500Tax treatment of racehorse training or stud farm establishment employees: special payments
  98. EIM68502Tax treatment of racehorse training stable staff: board and lodging
  99. EIM68505Tax treatment of racehorse training or stud farm establishment employees: stable lads: subsistence allowances
  100. EIM68515Tax treatment of racehorse training or stud farm establishment employees: stable lads: subsistence allowances
  101. EIM68520Tax treatment of racehorse training or stud farm establishment employees: stable lads: subsistence allowances: overtime, Sunday racing payment and racing abroad allowance
  102. EIM68525Tax treatment of racehorse training or stud farm establishment employees: stable lads: subsistence allowances: overnight allowance and daily allowance
  103. EIM68600Tax treatment of Recorders, Circuit Judges and Deputy Circuit Judges: general
  104. EIM68610Tax treatment of Recorders, Circuit Judges and Deputy Circuit Judges: travelling and subsistence allowances
  105. EIM69700Tax treatment of religious orders and similar bodies: members in employment
  106. EIM69800Tax treatment of returning officers, etc.: general and arrangements for deduction of tax
  107. EIM69900Tax treatment of members of the Royal Naval Auxiliary Service (RNAS): organisation: payments to part-time members
  108. EIM70000Tax treatment of members of the Royal Observer Corps (ROC): organisation: payments to part-time officers and observers