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HMRC internal manual

Employment Income Manual

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

New deal
  1. EIM01651
    Introduction
  2. EIM01652
    Types of scheme
  3. EIM01653
    Option 1: subsidised work with an employer
  4. EIM01654
    Option 2: full-time education and training
  5. EIM01655
    Options 3 and 4: work on the Environment Task Force or in the voluntary sector
  6. EIM01660
    New Deal 50 plus: employment credit
Additional housing cost allowance
  1. EIM02000
    Additional housing cost allowances
Compensation for loss of office
  1. EIM02100
    Compensation for loss of office
Directors' fees received by partnerships and companies: Extra-Statutory Concession A37
  1. EIM02500
    Directors' fees received by partnerships: exemption from charge to income tax under Part 2 of ITEPA
  2. EIM02501
    Directors' fees received by partnerships: exemption from charge to income tax under Part 2 of ITEPA: conditions to be met
  3. 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
  4. EIM02503
    Directors’ fees received by partnerships: exemption from charge to income tax under Part 2 of ITEPA: process
  5. EIM02504
    Directors’ fees received by companies: exemption from charge to income tax under Part 2 of ITEPA
  6. EIM02505
    Directors’ fees received by companies: exemption from charge to income tax under Part 2 of ITEPA: conditions to be met
  7. EIM02506
    Directors’ fees received by companies: exemption from charge to income tax under Part 2 of ITEPA: process
Equal Pay Act 1970
Employment protection legislation
  1. EIM02550
    Employment protection legislation: Employment Rights Act 1996
Meal vouchers
  1. EIM02650
    Meal vouchers: exemption of 15p per day
Incidental overnight expenses
  1. EIM02710
    Incidental overnight expenses: exemption from charge
  2. EIM02720
    Incidental overnight expenses: qualifying period
  3. EIM02730
    Incidental overnight expenses: the permitted amount
  4. EIM02740
    Incidental overnight expenses: tactical advice
  5. EIM02760
    Incidental overnight expenses: example
  6. EIM02770
    Incidental overnight expenses: example
Professional remuneration
  1. EIM03000
    Professional remuneration: strict legal position
  2. EIM03001
    Professional remuneration: practical difficulties if treated as employment income
  3. EIM03002
    Professional remuneration: exemption for charge to income tax under Part 2 of ITEPA: conditions to be met
  4. EIM03003
    Professional remuneration: is the engagement in a related area?
  5. EIM03004
    Professional remuneration: other points