EIM01650 - Employment income: particular items: New Deal, employment zones and particular exemptions contents

  1. EIM02000
    Additional housing cost allowances
  2. EIM02100
    Compensation for loss of office
  3. EIM02500
    Directors' fees received by partnerships: exemption from charge to income tax under Part 2 of ITEPA
  4. EIM02501
    Directors' fees received by partnerships: exemption from charge to income tax under Part 2 of ITEPA: conditions to be met
  5. EIM02502
    Directors’ fees received by partnerships: exemption from charge to income tax under Part 2 of ITEPA: conditions to be met: payment must be insubstantial
  6. EIM02503
    Directors’ fees received by partnerships: exemption from charge to income tax under Part 2 of ITEPA: process
  7. EIM02504
    Directors’ fees received by companies: exemption from charge to income tax under Part 2 of ITEPA
  8. EIM02505
    Directors’ fees received by companies: exemption from charge to income tax under Part 2 of ITEPA: conditions to be met
  9. EIM02506
    Directors’ fees received by companies: exemption from charge to income tax under Part 2 of ITEPA: process
  10. EIM02530
    Arrears of pay and awards under the Equal Pay Act 1970
  11. EIM02550
    Employment protection legislation: Employment Rights Act 1996
  12. EIM02650
    Meal vouchers: exemption of 15 pence per day
  13. EIM02710
    Incidental overnight expenses: exemption from charge
  14. EIM02720
    Incidental overnight expenses: qualifying period
  15. EIM02730
    Incidental overnight expenses: the permitted amount
  16. EIM02740
    Incidental overnight expenses: tactical advice
  17. EIM02750
    Incidental overnight expenses: example
  18. EIM02760
    Incidental overnight expenses: example
  19. EIM02770
    Incidental overnight expenses: example
  20. EIM03000
    Professional remuneration: strict legal position
  21. EIM03001
    Professional remuneration: practical difficulties if treated as employment income
  22. EIM03002
    Professional remuneration: exemption for charge to income tax under Part 2 of ITEPA: conditions to be met
  23. EIM03003
    Professional remuneration: is the engagement in a related area?
  24. EIM03004
    Professional remuneration: other points