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HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
, see all updates

Employment income: alphabetical list of particular items

### A  
   
Additional housing costs allowances EIM02000
###  
B  
Bank charges EIM01010
Board and lodging EIM01020
Board and lodging: example EIM01025
###  
C  
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
###  
D  
Directors fees received by partnerships and companies EIM02500
‘Dirty money’ EIM01080
Discounts EIM01090
###  
E  
Examination grants to employees EIM01100
Expenses payments and reimbursements EIM01110
###  
F  
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
###  
G  
Garage allowances EIM01400
Gifts and other voluntary payments EIM01450
Gifts not taxable as earnings EIM01460
###  
H  
Holiday pay EIM01470
Household expenses EIM01472
###  
L  
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
###  
M  
Meals: cash allowances to employees EIM01530
Meal vouchers EIM02650
Medical expenses and insurance EIM01550
###  
N  
National Savings Certificate Schemes: employer’s contributions EIM01560
###  
P  
Pay in lieu of notice EIM12975
Personal pension schemes; employer’s contributions EIM01570
‘Phantom’ share schemes EIM01600
###  
R  
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
###  
S  
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
###  
T  
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
###  
U  
Uniform allowances EIM10400
###  
V  
Value added tax: inter-relation with earnings and expenses EIM15500
###  
W  
Work experience payments to young people EIM10500
Writing off a loan EIM01490