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Official guidance

Employment Income Manual

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

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EIM65800 · Tax treatment of local authority officials and employees: incidental appointments
EIM65805 · Tax treatment of local authority officials and employees: provision of expenses payments and benefits: effect on gross pay
EIM65810 · Tax treatment of local authority officials and employees: travelling and subsistence allowances
EIM65815 · Tax treatment of local authority officials and employees: payments for using own car for work: general
EIM65820 · Tax treatment of local authority officials and employees: payments for using own car for work: centrally negotiated National Joint Council rates
EIM65860 · Tax treatment of local authority officials and employees: car leasing schemes
EIM65865 · Tax treatment of local authority officials and employees: other benefits and allowances
EIM65870 · Tax treatment of Local Authority officials and employees: terminal gratuities for non-pensionable service
EIM65875 · Tax treatment of Local Authority officials and employees: redundancy payments
EIM65900 · Tax treatment of local government councillors and civic dignitaries: arrangement of guidance: ODPM guidance
EIM65920 · Tax treatment of Local Government Councillors and civic dignitaries: allowances councillors may receive
EIM65930 · Tax treatment of Local Government Councillors and civic dignitaries: expenses deductions: general: provisional coding allowances
EIM65940 · Tax treatment of local government councillors and civic dignitaries: expenses deductions: home as a workplace
EIM65941 · Tax treatment of Local Government Councillors and civic dignitaries: Home to work travel
EIM65942 · Tax treatment of Local Government Councillors and civic dignitaries: Home to work travel – Passenger payments
EIM65943 · Tax treatment of Local Government Councillors and civic dignitaries: Home to work travel – Other travel expenses
EIM65950 · Tax treatment of local government councillors and civic dignitaries: expenses deductions: notes for guidance
EIM65955 · Tax treatment of Local Government Councillors and civic dignitaries: expenses deductions: guidance note prepared by the Association of Local Councillors
EIM65960 · Local Government Councillors and civic dignitaries in England: ODPM guidance: Part One: members' allowances
EIM65970 · Local Government Councillors and civic dignitaries in England: ODPM guidance: Part two: taxation of members' allowances and expenses
EIM66100 · Tax treatment of lorry drivers: allowances paid to lorry drivers: porters in removal vans
EIM66105 · Tax treatment of lorry drivers: subsistence allowances paid to lorry drivers
EIM66110 · Tax treatment of lorry drivers: subsistence allowances paid to lorry drivers: approved amount
EIM66115 · Tax treatment of lorry drivers: subsistence allowances paid to lorry drivers: payments in excess of the approved amount
EIM66120 · Tax treatment of lorry drivers: subsistence allowances paid to lorry drivers: documentary evidence
EIM66125 · Tax treatment of lorry drivers: subsistence allowances paid to lorry drivers: nights outside the UK
EIM66130 · Tax treatment of lorry drivers: subsistence allowances paid to lorry drivers: lorries with sleeper cabs
EIM66135 · Tax treatment of lorry drivers: subsistence allowances paid to lorry drivers: lorries with sleeper cabs: enquiries
EIM66140 · Tax treatment of lorry drivers: mid-day meals: allowances paid by employers
EIM66145 · Tax treatment of lorry drivers: mid-day meals: allowances paid by employers: amounts in excess of the approved amount
EIM66150 · Tax treatment of lorry drivers: mid-day meals: expenses deductions for employees
EIM66160 · Tax treatment of lorry drivers: meals: general principles
EIM66170 · Tax treatment of lorry drivers: meals: evidence required
EIM66180 · Tax treatment of lorry drivers: meals: coding procedure
EIM66190 · Tax treatment of lorry drivers: issue or renewal of HGV/LGV licences
EIM66195 · Tax treatment of lorry drivers: purchase of digital tachograph cards
EIM66205 · Tax treatment of lorry drivers: employer guidance: scale rate payments to drivers
EIM66210 · Tax treatment of lorry drivers: employer guidance: scale rate payments to drivers: frequently asked questions
EIM66300 · Tax treatment of the Merchant Navy Reserve
EIM66400 · Tax treatment of midwives: expenses: use of home
EIM66600 · Tax treatment of mineworkers: compensation on retirement
EIM66605 · Tax treatment of mineworkers: trainees
EIM66610 · Tax treatment of mineworkers: payments towards cost of travel between home and permanent workplace
EIM66620 · Tax treatment of mineworkers: children's allowances
EIM66625 · Tax treatment of mineworkers: provision of housing
EIM66690 · Tax treatment of mineworkers: payments in lieu of free coal
EIM66695 · Tax treatment of mineworkers: payments in lieu of free coal: definition of miner
EIM66700 · Tax treatment of National Health Service employees: expenses payments and allowances: general
EIM66705 · Tax treatment of National Health Service employees: payments of car allowances: general
EIM66710 · Tax treatment of National Health Service employees: payments for using own car for work: GWC and HMDS payment schemes
EIM66780 · Tax treatment of National Health Service employees: expenses payments and allowances: particular allowances
EIM66790 · Tax treatment of National Health Service employees: expenses deductions: laundering uniforms
EIM66795 · Tax treatment of National Health Service employees: expenses deductions: laundering uniforms: amount of deduction
EIM67100 · Tax treatment of workers in the North Sea and other offshore oil and gas fields: general
EIM67105 · Tax treatment of workers in the North Sea and other offshore oil and gas fields: territorial extension of the charge to tax on employment income
EIM67110 · Tax 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
EIM67115 · Tax treatment of workers in the North Sea and other offshore oil and gas fields: meaning of exploration or exploitation activities
EIM67120 · Tax treatment of workers in the North Sea and other offshore oil and gas fields: meaning of designated area
EIM67125 · Tax treatment of workers in the North Sea and other offshore oil and gas fields: effect of double taxation agreements
EIM67195 · Tax treatment of offshore oil and gas workers: offshore rigs and platforms: travel costs
EIM67200 · Tax treatment of nurses: expenses deductions: shoes and stockings/tights allowance
EIM67210 · Tax treatment of nurses: expenses deductions: laundering uniforms
EIM67220 · Tax treatment of nurses: expenses deductions: laundering uniforms: facilities provided by the employer
EIM67230 · Tax treatment of nurses: expenses deductions: laundering uniforms: facilities provided by the employer: inadequate facilities
EIM67240 · Tax treatment of nurses: expenses deductions: laundering uniforms: amount to be deducted
EIM67250 · Tax treatment of nurses: expenses deductions: laundering uniforms: amount to be deducted: requests for more than the flat rate
EIM67300 · Tax treatment of Parish and Community Council Clerks in England and Wales: assessment of payments to clerks
EIM67310 · Tax treatment of Parish and Community Council Clerks in England and Wales: expenses deductions
EIM67315 · Tax treatment of Parish and Community Council Clerks in England and Wales: expenses deductions: typical expenses
EIM67320 · Tax treatment of Parish and Community Council Clerks in England and Wales: payments on termination of office
EIM68100 · Tax treatment of members of the police service: general
EIM68110 · Tax treatment of members of the police service: taxable allowances paid to police officers
EIM68120 · Tax treatment of members of the police service: non-taxable allowances paid to police officers
EIM68130 · Tax treatment of members of the police service: flat rate expenses allowance
EIM68131 · Tax treatment of members of the police service: flat rate expenses allowance: Special Constables
EIM68140 · Tax treatment of members of the police service: awards for meritorious conduct
EIM68150 · Tax treatment of members of the police service: living accommodation provided by police authority
EIM68160 · Tax treatment of members of the police service: designated dog handlers - claims for travelling expenses
EIM68170 · Tax treatment of members of the police service: car allowances
EIM68180 · Tax treatment of members of the police service: arrears of pay on reinstatement
EIM68200 · Tax treatment of Post Office employees: expenses payments and benefits
EIM68205 · Tax treatment of Post Office employees: sub- postmasters: to 5 April 2019
EIM68208 · Tax treatment of Post Office employees: sub-postmasters: 6 April 2019 onwards
EIM68210 · Tax treatment of Post Office employees: expenses deduction: cash deficiencies of sub- postmasters
EIM68220 · Tax treatment of Post Office employees: sub- postmasters: payments on termination of office
EIM68225 · Tax treatment of Post Office employees: sub-postmasters: payments on termination of office
EIM68228 · Tax treatment of Post Office employees: sub-postmasters: payments on termination of office
EIM68230 · Tax treatment of Post Office employees: sub- postmasters: reduced remuneration in first year
EIM68235 · Tax treatment of Post Office employees: introductory payments
EIM68300 · Tax treatment of people employed in the prison service: general
EIM68310 · Tax treatment of people employed in the prison service: living accommodation provided by the prison authority
EIM68320 · Tax treatment of people employed in the prison service: rent allowances
EIM68330 · Tax treatment of people employed in the prison service: designated dog handlers: claims for travelling expenses
EIM68400 · Tax treatment of professional cricketers: earnings: talent money and benefit matches
EIM68401 · Tax treatment of professional cricketers: collections for outstanding performances
EIM68450 · Tax treatment of public house managers: expenses connected with living accommodation where accommodation is exempt from charge: HMRC agreement for a flat rate benefit
EIM68500 · Tax treatment of racehorse training or stud farm establishment employees: special payments
EIM68502 · Tax treatment of racehorse training stable staff: board and lodging
EIM68505 · Tax treatment of racehorse training or stud farm establishment employees: stable lads: subsistence allowances
EIM68515 · Tax treatment of racehorse training or stud farm establishment employees: stable lads: subsistence allowances
EIM68520 · Tax treatment of racehorse training or stud farm establishment employees: stable lads: subsistence allowances: overtime, Sunday racing payment and racing abroad allowance
EIM68525 · Tax treatment of racehorse training or stud farm establishment employees: stable lads: subsistence allowances: overnight allowance and daily allowance
EIM68600 · Tax treatment of Recorders, Circuit Judges and Deputy Circuit Judges: general
EIM68610 · Tax treatment of Recorders, Circuit Judges and Deputy Circuit Judges: travelling and subsistence allowances
EIM69700 · Tax treatment of religious orders and similar bodies: members in employment
EIM69800 · Tax treatment of returning officers, etc.: general and arrangements for deduction of tax
EIM69900 · Tax treatment of members of the Royal Naval Auxiliary Service (RNAS): organisation: payments to part-time members
EIM70000 · Tax treatment of members of the Royal Observer Corps (ROC): organisation: payments to part-time officers and observers

Tax treatment of particular occupations: contents L to R
Tax treatment of Post Office employees: expenses payments and benefits

EIM68200 | Tax treatment of Post Office employees: expenses payments and benefits

From HM Revenue & Customs · Employment Income Manual

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