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Contents

Official guidance

Employment Income Manual

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EIM00010 · Data protection
EIM00100 · About this manual
EIM00500 · Employment income
EIM11200 · Incentive award schemes
EIM11300 · Accommodation provided by reason of employment
EIM11800 · PAYE special types of payment
EIM12800 · Termination payments and benefits
EIM15000 · Employer-financed and non-approved retirement benefits schemes
EIM15500 · Value Added Tax: inter-relation with earnings and expenses
EIM16000 · Vouchers and credit tokens
EIM20000 · The benefits code: benefits and expenses payments
EIM23000 · The benefits code: car and car fuel benefit
EIM26100 · The benefits code: beneficial loans
EIM30000 · The benefits code: scholarships provided for members of the family or household of a director or employee
EIM30050 · Dispensations
EIM30200 · Exemption for amounts which would otherwise be deductible
EIM30500 · Deductions: directors' and officers' liabilities
EIM31200 · Employees using own vehicles for work: mileage allowance payments, AMAPs, MAR, passenger payments
EIM31500 · Employee Car Ownership Schemes (ECOS)
EIM31600 · Deductions from general earnings
EIM31800 · Deductions: travel expenses: general
EIM32400 · Deductions: expenses other than travel
EIM33000 · Seafarers’ Earnings Deduction: introduction and table of contents
EIM34000 · Special rules for employees travelling to work outside the United Kingdom
EIM35000 · Travelling expenses: Non-resident and qualifying new resident employees working in the United Kingdom
EIM36500 · Deductions from earnings: capital allowances: introduction: arrangement of guidance
EIM40000 · The scope of the charge to tax on general earnings
EIM42200 · Employment income: basis of assessment for general earnings: arrangement of guidance
EIM42700 · Waivers of remuneration and salary sacrifice
EIM42800 · Residence and domicile
EIM43500 · Globally mobile employees
EIM44000 · Optional remuneration arrangements
EIM45000 · Employment income provided through third parties: overview, general approach
EIM50000 · Tax treatment of particular occupations: contents A to Ce
EIM60000 · Tax treatment of particular occupations: Cl to J
EIM65799 · Tax treatment of particular occupations: contents L to R
EIM70199 · Tax treatment of particular occupations: S to Z
EIM71400 · Assessments, appeals and other procedures
EIM75000 · The taxation of pension income
EIM76000 · Social security benefits
EIM77000 · Appendices: contents page
EIM0 · Employment Technical
EIM11951 · PAYE: special types of payment: employee fails to make good PAYE: employee’s requirement
EIM22060 · Van benefit to 2004/05: when it applies
EIM22061 · Van benefit to 2004/05: exceptions
EIM22062 · Van benefit to 2004/05: meaning of private use and business travel
EIM22065 · Van benefit to 2004/05: meaning of van
EIM22066 · Van benefit to 2004/05: meaning of design weight
EIM22067 · Van benefit to 2004/05: meaning of age of van
EIM22068 · Van benefit up to the tax year 2004 to 2005: scope and prohibition of other tax charges
EIM31250 · IM31250 - Redirect page
EIM31365 · Employees using own vehicles for work: items which are not mileage allowance payments
EIM44071 · Optional remuneration arrangements: cars made available for private use: examples
EIM66175 · Tax treatment of lorry drivers: meals: evidence required
EIM71319 · Tax treatment of working rule agreements: agency workers
EIM71342 · Tax treatment of working rule agreements: rates of allowances paid under particular agreements: Scottish and Northern Ireland Joint Industry Board (SNIJIB)
EIM74000 · The taxation of pension income
EIMCT0 · Conversion Table
EIMCT01 · Conversion Table
EIMCT02 · Conversion Table
EIMCT03 · Conversion Table
EIMCT04 · Conversion Table
EIMCT05 · Conversion Table
EIMCT06 · Conversion Table
EIMCT07 · Conversion Table
EIMCT08 · Conversion Table
EIMCT09 · Conversion Table
EIMCT10 · Conversion Table
EIMCT11 · Conversion Table
EIMCT12 · Conversion Table
EIMCT13 · Conversion Table
EIMCT14 · Conversion Table
EIMCT15 · Conversion Table
EIMCT16 · Conversion Table
EIMCT17 · Conversion Table
EIMCT18 · Conversion Table
EIMCT19 · Conversion Table
EIMCT20 · Conversion Table
EIMCT21 · Conversion Table
EIMCT22 · Conversion Table
EIMCT23 · Conversion Table
EIMCT24 · Conversion Table
EIMCT25 · Conversion Table
EIMCT26 · Conversion Table
EIMCT27 · Conversion Table
EIMCT28 · Conversion Table
EIMCT29 · Conversion Table
EIMCT30 · Conversion Table
EIMCT31 · Conversion Table
EIMCT32 · Conversion Table
EIMCT33 · Conversion Table
EIMUPDATE001 · EIM Historic Update Index
EIMUPDATE070329 · Employment Income Manual: recent changes
EIMUPDATE080229 · Employment Income Manual: recent changes
EIMUPDATE080328 · Employment Income Manual: recent changes
EIMUPDATE080520 · Employment Income Manual: recent changes
EIMUPDATE080723 · Employment Income Manual: recent changes
EIMUPDATE081218 · Employment Income Manual: recent changes
EIMUPDATE090206 · Employment Income Manual: recent changes
EIMUPDATE090319 · Employment Income Manual: recent changes
EIMUPDATE090325 · Employment Income Manual: recent changes
EIMUPDATE090508 · Employment Income Manual: recent changes
EIMUPDATE090728 · Employment Income Manual: recent changes
EIMUPDATE090820 · Employment Income Manual: recent changes
EIMUPDATE091201 · Employment Income Manual: recent changes
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EIMUPDATE150113 · Employment Income Manual: recent changes
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EIMUPDATE150223 · Employment Income Manual: recent changes
EIMUPDATE150406 · Employment Income Manual: recent changes
EIMUPDATE150410 · Employment Income Manual: recent changes

Employment Income Manual

EIMUPDATE140120 | Employment Income Manual: recent changes

From HM Revenue & Customs · Employment Income Manual

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