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Contents

Official guidance
Employment Income Manual

EIM70199 · Tax treatment of particular occupations: S to Z

  • 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
  1. Tax treatment of particular occupations: S to Z: contents
  2. Tax treatment of working rule agreements: involvement of HMRC

EIM71301 | Tax treatment of working rule agreements: involvement of HMRC

From HM Revenue & Customs · Employment Income Manual

HMRC is not a party to any working rule agreement and plays no part in determining either the rules or the rates of payment of allowances, which differ from one agreement to another. As far as possible, though, HMRC seeks consistency in taxation treatment of allowances payable under the various agreements.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

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