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EIM70199 | Tax treatment of particular occupations: S to Z: contents

From HM Revenue & Customs · Employment Income Manual

Pages in the range EIM70200 to EIM71399 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.

Contents84 entries

  1. EIM70200Tax treatment of seafarers: uniform allowances
  2. EIM70205Tax treatment of seafarers: deduction for provision of own food
  3. EIM70210Tax treatment of seafarers: bedding and protective clothing provided for trawler crews
  4. EIM70215Tax treatment of seafarers: general: taxation of allowances
  5. EIM70220Tax treatment of seafarers: salvage awards
  6. EIM70225Tax treatment of seafarers: residence status of seafarers
  7. EIM70230Tax treatment of seafarers: residence status: employment outside United Kingdom territorial waters
  8. EIM70235Tax treatment of seafarers: non-resident seafarer coming to the United Kingdom
  9. EIM70240Tax treatment of seafarers: location of duties for tax purposes
  10. EIM70245Tax treatment of seafarers: the deduction from seafarers' earnings
  11. EIM70300Expenses for Employed Security Company Dog Handlers
  12. EIM70400Tax treatment of steel industry employees: redundancies
  13. EIM70500Tax treatment of foreign students employed in the United Kingdom during their holidays
  14. EIM70695Tax treatment of teachers, lecturers and tutors: guidance on expenses: introduction
  15. EIM70700Tax treatment of teachers, lecturers and tutors: Committee of Vice Chancellors and Principals guidance: university lecturers
  16. EIM70701Tax treatment of teachers, lecturers and tutors: Committee of Vice Chancellors and Principals guidance: university lecturers: fees and expenses: general
  17. EIM70702Tax treatment of teachers, lecturers and tutors: Committee of Vice Chancellors and Principals guidance: university lecturers: fees and expenses: fees
  18. EIM70703Tax treatment of teachers, lecturers and tutors: Committee of Vice Chancellors and Principals guidance: university lecturers: fees and expenses: travelling and subsistence expenses
  19. EIM70706Tax treatment of teachers, lecturers and tutors: Association of University and College Lecturers: notes on expenses deductions: general
  20. EIM70707Tax treatment of teachers, lecturers and tutors: Association of University and College Lecturers: notes on expenses deductions: special clothing
  21. EIM70708Tax treatment of teachers, lecturers and tutors: Association of University and College Lecturers: notes on expenses deductions: books
  22. EIM70709Tax treatment of teachers, lecturers and tutors: Association of University and College Lecturers: notes on expenses deductions: equipment
  23. EIM70710Tax treatment of teachers, lecturers and tutors: Association of University and College Lecturers: notes on expenses deductions: research expenditure
  24. EIM70711Tax treatment of teachers, lecturers and tutors: Association of University and College Lecturers: notes on expenses deductions: expenses of attending courses, conferences, etc.
  25. EIM70712Tax treatment of teachers, lecturers and tutors: Association of University and College Lecturers: notes on expenses deductions: subscriptions to learned societies, etc.
  26. EIM70713Tax treatment of teachers, lecturers and tutors: Association of University and College Lecturers: notes on expenses deductions: use of accommodation at home
  27. EIM70714Tax treatment of teachers, lecturers and tutors: Association of University and College Lecturers: notes on expenses deductions: use of accommodation at home: amount of allowance
  28. EIM70715Tax treatment of teachers, lecturers and tutors: Association of University and College Lecturers: notes on expenses deductions: travelling expenses
  29. EIM70717Tax treatment of teachers, lecturers and tutors: Association of University and College Lecturers notes on expenses deductions expenses payments received from an employer
  30. EIM70720Tax treatment of teachers, lecturers and tutors: school teachers' expenses: general
  31. EIM70725Tax treatment of teachers, lecturers and tutors: school teachers' expenses: books
  32. EIM70730Tax treatment of teachers, lecturers and tutors: school teachers' expenses: sports clothing
  33. EIM70735Tax treatment of teachers, lecturers and tutors: school teachers' expenses: use of home
  34. EIM70740Tax treatment of teachers, lecturers and tutors: school teachers' expenses: use of home: availability of school premises
  35. EIM70745Tax treatment of teachers, lecturers and tutors: school teachers' expenses: travelling expenses
  36. EIM70750Tax treatment of teachers, lecturers and tutors: school teachers' expenses: travelling expenses: attendance at functions outside school hours
  37. EIM70755Tax treatment of teachers, lecturers and tutors: school teachers' expenses: travelling expenses: supply teachers
  38. EIM70760Tax treatment of teachers, lecturers and tutors: school teachers' expenses: travelling expenses: peripatetic teachers
  39. EIM70770Tax treatment of members of religious orders who are also teachers
  40. EIM70780Tax treatment of visiting teachers
  41. EIM70800Tax treatment of tree fellers: expenditure on power saws
  42. EIM71050Veterinary Inspectors
  43. EIM71100Voluntary organisations: unpaid office holders
  44. EIM71105Research volunteers, lay participants and participants in clinical trials
  45. EIM71120Voluntary office holders: payments of private expenses
  46. EIM71125Voluntary office holders: meaning of ‘reasonable’
  47. EIM71130Voluntary office holders: meaning of reasonable: examples
  48. EIM71150Volunteer drivers’ guidance: contents
  49. EIM71200Tax treatment of waiters: tips, etc.
  50. EIM71300Tax treatment of working rule agreements: background
  51. EIM71301Tax treatment of working rule agreements: involvement of HMRC
  52. EIM71302Tax treatment of working rule agreements: operation of agreements by employers
  53. EIM71303Tax treatment of working rule agreements: rates of payment of allowances
  54. EIM71304Tax treatment of working rule agreements: employment intermediaries travel expense provisions
  55. EIM71305Tax treatment of working rule agreements: consequences for employee
  56. EIM71306Tax treatment of working rule agreements: daily travel allowances
  57. EIM71307Tax treatment of working rule agreements: lodging allowances
  58. EIM71308Tax treatment of working rule agreements: lodging allowances: definition of dependant
  59. EIM71309Tax treatment of working rule agreements: lodging allowances: zoning
  60. EIM71310Tax treatment of working rule agreements: lodging allowances: single employees without dependants
  61. EIM71311Tax treatment of working rule agreements: site-based staff employees: extension of arrangements
  62. EIM71312Tax treatment of working rule agreements: site-based staff employees: definition
  63. EIM71313Tax treatment of working rule agreements: site-based staff employees: qualifying conditions
  64. EIM71314Tax treatment of working rule agreements: site-based staff employees: qualifying conditions: condition 1
  65. EIM71315Tax treatment of working rule agreements: site-based staff employees: qualifying conditions: condition 2
  66. EIM71316Tax treatment of working rule agreements: site-based staff employees: qualifying conditions: condition 3
  67. EIM71317Tax treatment of working rule agreements: site-based staff employees: qualifying conditions: condition 4
  68. EIM71318Tax treatment of payments under working rule agreements: SA return and forms P9D and P11D
  69. EIM71320Tax treatment of working rule agreements: list of agreements
  70. EIM71325Tax treatment of working rule agreements: rates of allowances paid under particular agreements: the Construction Industry Joint Council
  71. EIM71326Tax treatment of particular occupations: S to Z: working rule agreements: rates of allowances paid under particular agreements: Electrical Contractors' Association
  72. EIM71327Tax treatment of working rule agreements: rates of allowances paid under particular agreements: Building and Engineering Services Association
  73. EIM71328Tax treatment of working rule agreements: rates of allowances paid under particular agreements: Lift Industry
  74. EIM71329Tax treatment of particular occupations: S to Z: working rule agreements: rates of allowances paid under particular agreements: Mastic Asphalt Council
  75. EIM71330Tax treatment of working rule agreements: rates of allowances paid under particular agreements: Engineering Construction Industry
  76. EIM71331Tax treatment of working rule agreements: rates of allowances paid under particular agreements: Demolition industry
  77. EIM71332Tax treatment of working rule agreements: rates of allowances paid under particular agreements: Plant Hire industry
  78. EIM71334Tax treatment of working rule agreements: rates of allowances paid under particular agreements: plumbing and mechanical engineering services
  79. EIM71336Tax treatment of working rule agreements: rates of allowance paid under particular agreements: Power Cable Jointers
  80. EIM71337Tax treatment of working rule agreements: rates of allowances paid under particular agreements: Refractory Users’ Association
  81. EIM71338Tax treatment of particular occupations: S to Z: working rule agreements: rates of allowance paid under particular agreements: Technical Lighting and Access Specialists
  82. EIM71340Tax treatment of working rule agreements: rates of allowances paid under particular agreements: Thermal Insulation Contractors' Association
  83. EIM71341Tax treatment of working rule agreements: rates of allowances paid under particular agreements: Federation of Master Builders (BATJIC)
  84. EIM71000United Kingdom Warning and Monitoring Organisation