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HMRC internal manual

Employment Income Manual

Employment income: general: contents

  1. EIM00510
    Introduction
  2. EIM00511
    General earnings
  3. EIM00512
    Specific employment income
  4. EIM00513
    General earnings: amounts treated as earnings
  5. EIM00515
    Earnings from an office or employment
  6. EIM00520
    Meaning of earnings: non-cash earnings: earnings for NICs purposes
  7. EIM00530
    Benefits in kind taxable as earnings: meaning of 'money's worth'
  8. EIM00540
    Money's worth: benefits capable of being turned into money
  9. EIM00550
    Benefits in kind treated as earnings under Section 62 ITEPA 2003: example
  10. EIM00560
    Benefits in kind treated as earnings under Section 62 ITEPA 2003: example
  11. EIM00570
    Benefits in kind treated as earnings under Section 62 ITEPA 2003: benefits capable of being surrendered to the employer for money
  12. EIM00580
    Benefits in kind treated as earnings under Section 62 ITEPA 2003: benefits of direct monetary value to the employee: employer paying employee's debt: the pecuniary liability principle
  13. EIM00585
    Benefits in kind treated as earnings under Section 62 ITEPA 2003: the pecuniary liability principle: employer pays employee's council tax
  14. EIM00620
    Lump sum payments: general
  15. EIM00635
    Sums paid under the terms of a contract of employment: example
  16. EIM00640
    Customary payments in respect of services
  17. EIM00645
    Customary payments in respect of services: example
  18. EIM00660
    Payment for loss of rights
  19. EIM00670
    Sums paid to a continuing employee in lieu of remuneration
  20. EIM00675
    Sums paid to a continuing employee in lieu of remuneration: example
  21. EIM00680
    Sum paid to a continuing employee in respect of a variation in duties or terms of employment
  22. EIM00690
    Sum paid for restricting an employee's freedom within the employment
  23. EIM00720
    Payments on taking up employment: ascertaining the facts
  24. EIM00730
    Payments for additional duties
  25. EIM00731
    Payments for 'image rights': contents
  26. EIM00740
    Payments out of employee benefit trusts
  27. EIM00800
    Calculation of net taxable earnings
  28. EIM00805
    Negative taxable earnings
  29. EIM00810
    Negative taxable earnings
  30. EIM00815
    Negative taxable earnings
  31. EIM00820
    Negative taxable earnings
  32. EIM00825
    Negative emoluments: the law before ITEPA
  33. EIM00830
    Negative emoluments: effect of section 11 ITEPA 2003
  34. EIM00835
    What counts as negative earnings?
  35. EIM00838
    What does not count as negative earnings?
  36. EIM00840
    Negative earnings: timing
  37. EIM00842
    Negative earnings: examples
  38. EIM00843
    Negative earnings: examples
  39. EIM00844
    Negative earnings: examples
  40. EIM00845
    Negative earnings: examples