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Official guidance

Employment Income Manual

EIM70199 · Tax treatment of particular occupations: S to Z

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EIM70200 · Tax treatment of seafarers: uniform allowances
EIM70205 · Tax treatment of seafarers: deduction for provision of own food
EIM70210 · Tax treatment of seafarers: bedding and protective clothing provided for trawler crews
EIM70215 · Tax treatment of seafarers: general: taxation of allowances
EIM70220 · Tax treatment of seafarers: salvage awards
EIM70225 · Tax treatment of seafarers: residence status of seafarers
EIM70230 · Tax treatment of seafarers: residence status: employment outside United Kingdom territorial waters
EIM70235 · Tax treatment of seafarers: non-resident seafarer coming to the United Kingdom
EIM70240 · Tax treatment of seafarers: location of duties for tax purposes
EIM70245 · Tax treatment of seafarers: the deduction from seafarers' earnings
EIM70300 · Expenses for Employed Security Company Dog Handlers
EIM70400 · Tax treatment of steel industry employees: redundancies
EIM70500 · Tax treatment of foreign students employed in the United Kingdom during their holidays
EIM70695 · Tax treatment of teachers, lecturers and tutors: guidance on expenses: introduction
EIM70700 · Tax treatment of teachers, lecturers and tutors: Committee of Vice Chancellors and Principals guidance: university lecturers
EIM70701 · Tax treatment of teachers, lecturers and tutors: Committee of Vice Chancellors and Principals guidance: university lecturers: fees and expenses: general
EIM70702 · Tax treatment of teachers, lecturers and tutors: Committee of Vice Chancellors and Principals guidance: university lecturers: fees and expenses: fees
EIM70703 · Tax treatment of teachers, lecturers and tutors: Committee of Vice Chancellors and Principals guidance: university lecturers: fees and expenses: travelling and subsistence expenses
EIM70706 · Tax treatment of teachers, lecturers and tutors: Association of University and College Lecturers: notes on expenses deductions: general
EIM70707 · Tax treatment of teachers, lecturers and tutors: Association of University and College Lecturers: notes on expenses deductions: special clothing
EIM70708 · Tax treatment of teachers, lecturers and tutors: Association of University and College Lecturers: notes on expenses deductions: books
EIM70709 · Tax treatment of teachers, lecturers and tutors: Association of University and College Lecturers: notes on expenses deductions: equipment
EIM70710 · Tax treatment of teachers, lecturers and tutors: Association of University and College Lecturers: notes on expenses deductions: research expenditure
EIM70711 · Tax treatment of teachers, lecturers and tutors: Association of University and College Lecturers: notes on expenses deductions: expenses of attending courses, conferences, etc.
EIM70712 · Tax treatment of teachers, lecturers and tutors: Association of University and College Lecturers: notes on expenses deductions: subscriptions to learned societies, etc.
EIM70713 · Tax treatment of teachers, lecturers and tutors: Association of University and College Lecturers: notes on expenses deductions: use of accommodation at home
EIM70714 · Tax treatment of teachers, lecturers and tutors: Association of University and College Lecturers: notes on expenses deductions: use of accommodation at home: amount of allowance
EIM70715 · Tax treatment of teachers, lecturers and tutors: Association of University and College Lecturers: notes on expenses deductions: travelling expenses
EIM70717 · Tax treatment of teachers, lecturers and tutors: Association of University and College Lecturers notes on expenses deductions expenses payments received from an employer
EIM70720 · Tax treatment of teachers, lecturers and tutors: school teachers' expenses: general
EIM70725 · Tax treatment of teachers, lecturers and tutors: school teachers' expenses: books
EIM70730 · Tax treatment of teachers, lecturers and tutors: school teachers' expenses: sports clothing
EIM70735 · Tax treatment of teachers, lecturers and tutors: school teachers' expenses: use of home
EIM70740 · Tax treatment of teachers, lecturers and tutors: school teachers' expenses: use of home: availability of school premises
EIM70745 · Tax treatment of teachers, lecturers and tutors: school teachers' expenses: travelling expenses
EIM70750 · Tax treatment of teachers, lecturers and tutors: school teachers' expenses: travelling expenses: attendance at functions outside school hours
EIM70755 · Tax treatment of teachers, lecturers and tutors: school teachers' expenses: travelling expenses: supply teachers
EIM70760 · Tax treatment of teachers, lecturers and tutors: school teachers' expenses: travelling expenses: peripatetic teachers
EIM70770 · Tax treatment of members of religious orders who are also teachers
EIM70780 · Tax treatment of visiting teachers
EIM70800 · Tax treatment of tree fellers: expenditure on power saws
EIM71050 · Veterinary Inspectors
EIM71100 · Voluntary organisations: unpaid office holders
EIM71105 · Research volunteers, lay participants and participants in clinical trials
EIM71120 · Voluntary office holders: payments of private expenses
EIM71125 · Voluntary office holders: meaning of ‘reasonable’
EIM71130 · Voluntary office holders: meaning of reasonable: examples
EIM71150 · Volunteer drivers’ guidance
EIM71200 · Tax treatment of waiters: tips, etc.
EIM71300 · Tax treatment of working rule agreements: background
EIM71301 · Tax treatment of working rule agreements: involvement of HMRC
EIM71302 · Tax treatment of working rule agreements: operation of agreements by employers
EIM71303 · Tax treatment of working rule agreements: rates of payment of allowances
EIM71304 · Tax treatment of working rule agreements: employment intermediaries travel expense provisions
EIM71305 · Tax treatment of working rule agreements: consequences for employee
EIM71306 · Tax treatment of working rule agreements: daily travel allowances
EIM71307 · Tax treatment of working rule agreements: lodging allowances
EIM71308 · Tax treatment of working rule agreements: lodging allowances: definition of dependant
EIM71309 · Tax treatment of working rule agreements: lodging allowances: zoning
EIM71310 · Tax treatment of working rule agreements: lodging allowances: single employees without dependants
EIM71311 · Tax treatment of working rule agreements: site-based staff employees: extension of arrangements
EIM71312 · Tax treatment of working rule agreements: site-based staff employees: definition
EIM71313 · Tax treatment of working rule agreements: site-based staff employees: qualifying conditions
EIM71314 · Tax treatment of working rule agreements: site-based staff employees: qualifying conditions: condition 1
EIM71315 · Tax treatment of working rule agreements: site-based staff employees: qualifying conditions: condition 2
EIM71316 · Tax treatment of working rule agreements: site-based staff employees: qualifying conditions: condition 3
EIM71317 · Tax treatment of working rule agreements: site-based staff employees: qualifying conditions: condition 4
EIM71318 · Tax treatment of payments under working rule agreements: SA return and forms P9D and P11D
EIM71320 · Tax treatment of working rule agreements: list of agreements
EIM71325 · Tax treatment of working rule agreements: rates of allowances paid under particular agreements: the Construction Industry Joint Council
EIM71326 · Working rule agreements: rates of allowances paid under particular agreements: Electrical Contractors' Association
EIM71327 · Tax treatment of working rule agreements: rates of allowances paid under particular agreements: Building and Engineering Services Association
EIM71328 · Tax treatment of working rule agreements: rates of allowances paid under particular agreements: Lift Industry
EIM71329 · Working rule agreements: rates of allowances paid under particular agreements: Mastic Asphalt Council
EIM71330 · Tax treatment of working rule agreements: rates of allowances paid under particular agreements: Engineering Construction Industry
EIM71331 · Tax treatment of working rule agreements: rates of allowances paid under particular agreements: Demolition industry
EIM71332 · Tax treatment of working rule agreements: rates of allowances paid under particular agreements: Plant Hire industry
EIM71334 · Tax treatment of working rule agreements: rates of allowances paid under particular agreements: plumbing and mechanical engineering services
EIM71336 · Tax treatment of working rule agreements: rates of allowance paid under particular agreements: Power Cable Jointers
EIM71337 · Tax treatment of working rule agreements: rates of allowances paid under particular agreements: Refractory Users’ Association
EIM71338 · Working rule agreements: rates of allowance paid under particular agreements: Technical Lighting and Access Specialists
EIM71340 · Tax treatment of working rule agreements: rates of allowances paid under particular agreements: Thermal Insulation Contractors' Association
EIM71341 · Tax treatment of working rule agreements: rates of allowances paid under particular agreements: Federation of Master Builders (BATJIC)
EIM71000 · United Kingdom Warning and Monitoring Organisation

Employment Income Manual
Tax treatment of particular occupations: S to Z: contents

EIM71000 | United Kingdom Warning and Monitoring Organisation

From HM Revenue & Customs · Employment Income Manual

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