HMRC internal manual

Employment Income Manual

A guide to the Income Tax (Earnings and Pensions) Act 2003.

You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.

  1. EIM00010
    Data protection
  2. EIM00100
    About this manual
  3. EIM00500
    Employment income: contents
  4. EIM11200
    Incentive award schemes: contents
  5. EIM11300
    Accommodation provided by reason of employment: contents
  6. EIM11800
    PAYE special types of payment: contents
  7. EIM12800
    Termination payments and benefits: contents
  8. EIM15000
    Employer-financed and non-approved retirement benefits schemes: contents
  9. EIM15500
    Value Added Tax: inter-relation with earnings and expenses: contents
  10. EIM16000
    Vouchers and credit tokens: contents
  11. EIM20000
    The benefits code: benefits and expenses payments: contents
  12. EIM22700
    Van and van fuel benefit from 2005/06; heavy goods vehicles: contents
  13. EIM23000
    The benefits code: car and car fuel benefit: contents
  14. EIM26100
    The benefits code: beneficial loans: contents
  15. EIM30000
    The benefits code: scholarships provided for members of the family or household of a director or employee: contents
  16. EIM30050
    Dispensations: contents
  17. EIM30200
    Exemption for amounts which would otherwise be deductible: contents
  18. EIM30500
    Deductions: directors' and officers' liabilities: contents
  19. EIM31200
    Employees using own vehicles for work: mileage allowance payments, AMAPs, MAR, passenger payments: contents
  20. EIM31500
    Employee Car Ownership Schemes (ECOS): contents
  21. EIM31600
    Deductions from general earnings: contents
  22. EIM31800
    Deductions: travel expenses: general: contents
  23. EIM32400
    Deductions: expenses other than travel: contents
  24. EIM33000
    Seafarers’ Earnings Deduction: introduction: contents
  25. EIM34000
    Special rules for employees travelling to work outside the United Kingdom: contents
  26. EIM35000
    Travelling expenses: employees working but not domiciled in the United Kingdom: contents
  27. EIM36500
    Deductions from earnings: capital allowances: introduction: arrangement of guidance: contents
  28. EIM40000
    The scope of the charge to tax on general earnings: contents
  29. EIM42200
    Employment income: basis of assessment for general earnings: arrangement of guidance: contents
  30. EIM42700
    Waivers of remuneration and salary sacrifice: contents
  31. EIM42800
    Residence and domicile: contents
  32. EIM44000
    Optional remuneration arrangements: Contents
  33. EIM45000
    Employment income provided through third parties: overview, general approach: contents
  34. EIM50000
    Tax treatment of particular occupations: contents A to Ce
  35. EIM60000
    Tax treatment of particular occupations: Cl to J
  36. EIM65799
    Tax treatment of particular occupations: L to R
  37. EIM70199
    Tax treatment of particular occupations: S to Z: contents
  38. EIM71400
    Assessments, appeals and other procedures
  39. EIM74000
    The taxation of pension income
  40. EIM76000
    Social security benefits: contents
  41. EIM77000