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HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
, see all updates

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 NIC 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. EIM00590
    Benefits in kind treated as earnings under Section 62 ITEPA 2003: the pecuniary liability principle: operation of PAYE
  15. EIM00600
    Earnings are not taxable unless they are from the employment
  16. EIM00610
    Earnings from employment: important principles
  17. EIM00620
    Lump sum payments: general
  18. EIM00630
    Sums paid under the terms of a contract of employment
  19. EIM00635
    Sums paid under the terms of a contract of employment: example
  20. EIM00640
    Customary payments in respect of services
  21. EIM00645
    Customary payments in respect of services: example
  22. EIM00650
    Sums paid to an employee for not resigning, or for continuing to serve in the employment
  23. EIM00655
    Sums paid to an employee for not resigning, or for continuing to serve in the employment: example
  24. EIM00660
    Payment for loss of rights
  25. EIM00670
    Sums paid to a continuing employee in lieu of remuneration
  26. EIM00675
    Sums paid to a continuing employee in lieu of remuneration: example
  27. EIM00680
    Sum paid to a continuing employee in respect of a variation in duties or terms of employment
  28. EIM00690
    Sum paid for restricting an employee's freedom within the employment
  29. EIM00700
    Inducement payments: golden hellos
  30. EIM00710
    Sum paid for the surrender of an asset, or for the loss of a valuable right
  31. EIM00720
    Payments on taking up employment: ascertaining the facts
  32. EIM00730
    Payments for additional duties
  33. EIM00740
    Payments out of employee benefit trusts
  34. EIM00750
    Compensation from a source other than the employment
  35. EIM00760
    More than one reason for the payment