| Additional housing costs allowances |
EIM02000 |
| ### \nB |
|
| Bank charges |
EIM01010 |
| Board and lodging |
EIM01020 |
| Board and lodging: example |
EIM01025 |
| ### \nC |
|
| Car parking expenses or facilities |
EIM01030 |
| Christmas presents or bonuses |
EIM01040 |
| Commutation payments |
EIM01050 |
| Club membership fees |
EIM01060 |
| Compensation for loss of office |
EIM02100 |
| Credit cards: rewards for recovery of lost or stolen cards |
EIM01070 |
| ### \nD |
|
| Directors fees received by partnerships and companies |
EIM02500 |
| ‘Dirty money’ |
EIM01080 |
| Discounts |
EIM01090 |
| ### \nE |
|
| Examination grants to employees |
EIM01100 |
| Expenses payments and reimbursements |
EIM01110 |
| ### \nF |
|
| Financial loss allowances |
EIM01120 |
| Free of tax payments |
EIM07700 |
| Further education and training costs |
EIM01200 |
| Further education and training costs: work-related training: general |
EIM01210 |
| Further education and training costs: work-related training: meaning of ‘work-related training’ |
EIM01220 |
| Further education and training costs: work-related training: meaning of ‘related employment’ |
EIM01230 |
| Further education and training costs: work-related training: reimbursement of pre-employment training expenses: Silva v Charnock (SpC332) |
EIM01235 |
| Further education and training costs: work-related training: costs related to training |
EIM01240 |
| Further education and training costs: work-related training: excluded expenditure/apportionment of costs |
EIM01250 |
| Further education and training costs: work-related training: travel and subsistence costs |
EIM01260 |
| Further education and training costs: work-related training: incidental overnight expenses |
EIM01270 |
| Further education and training costs: work-related training: provision of assets |
EIM01280 |
| Further education and training costs: work-related training: provision by third parties |
EIM01300 |
| Further education and training costs: Individual Learning Accounts/Individual Training Accounts: background |
EIM01310 |
| Further education and training costs: Individual Training Accounts: exemption |
EIM01315 |
| Further education and training costs: Individual Training Accounts: where exemption does not apply |
EIM01320 |
| ### \nG |
|
| Garage allowances |
EIM01400 |
| Gifts and other voluntary payments |
EIM01450 |
| Gifts not taxable as earnings |
EIM01460 |
| ### \nH |
|
| Holiday pay |
EIM01470 |
| Household expenses |
EIM01472 |
| ### \nL |
|
| Leasing of assets for use by employees |
EIM01480 |
| Loans released or written off |
EIM01490 |
| Long service testimonial awards: general |
EIM01500 |
| Long service testimonial awards: exemption: maximum exempt amount |
EIM01501 |
| Long service testimonial awards: exemption: form of qualifying awards |
EIM01502 |
| Long service testimonial awards: exemption: multiple awards |
EIM01503 |
| Long service testimonial awards: exemption: meaning of “same employer” |
EIM01504 |
| Long service testimonial awards: exemption: example |
EIM01510 |
| ### \nM |
|
| Meals: cash allowances to employees |
EIM01530 |
| Meal vouchers |
EIM02650 |
| Medical expenses and insurance |
EIM01550 |
| ### \nN |
|
| National Savings Certificate Schemes: employer’s contributions |
EIM01560 |
| ### \nP |
|
| Pay in lieu of notice |
EIM12975 |
| Personal pension schemes; employer’s contributions |
EIM01570 |
| ‘Phantom’ share schemes |
EIM01600 |
| ### \nR |
|
| Registered pension schemes: employer’s contributions |
EIM01570 |
| Removal or transfer expenses |
EIM03101 |
| Restrictive covenants |
EIM03600 |
| Retirement benefits |
EIM15000 |
| Retraining expenses: exemption from tax: arrangement of guidance |
EIM05005 |
| Round sum expense allowances |
EIM05100 |
| ### \nS |
|
| SAYE (Save As You Earn): employer’s contributions |
EIM05150 |
| Scale rate payments |
EIM05200 |
| Scholarship income: exemption from tax: arrangement of guidance |
EIM06205 |
| Sick pay and injury payments: general: arrangement of guidance |
EIM06400 |
| Staff discounts |
EIM01090 |
| Strike pay |
EIM06500 |
| Suggestion scheme awards |
EIM06600 |
| ### \nT |
|
| Tax free remuneration |
EIM07700 |
| Telephone expenses |
EIM07800 |
| Tips and gratuities |
EIM07900 |
| Transfer of assets to employees at less than market value |
EIM08001 |
| Transfer of assets to employer at more than market value |
EIM21660 |
| Travel and subsistence payments: general |
EIM10000 |
| Travel and subsistence payments: particular occupations |
EIM10300 |
| ### \nU |
|
| Uniform allowances |
EIM10400 |
| ### \nV |
|
| Value added tax: inter-relation with earnings and expenses |
EIM15500 |
| ### \nW |
|
| Work experience payments to young people |
EIM10500 |
| Writing off a loan |
EIM01490 |