Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
, see all updates

Employment income: particular items: R to Z: contents

Registered pension schemes
  1. EIM01570
    Personal pension schemes
Retirement lump sums
  1. EIM04800
    Retirement lump sums: Section 637 ITEPA 2003
Retraining expenses paid by employer
  1. EIM05005
    Retraining expenses paid by employer: exemption from tax
  2. EIM05010
    Retraining expenses paid by employer: conditions to be satisfied for exemption
  3. EIM05020
    Retraining expenses paid by employer: expenses to which exemption applies
  4. EIM05030
    Retraining expenses paid by employer: withdrawal of exemption: notification by employers of failure to comply with conditions: Inspector's power to obtain information relating to events causing withdrawal of exemption
  5. EIM05040
    Retraining expenses paid by employer: withdrawal of exemption: power to make assessments
Round sum expense allowances
  1. EIM05100
    Round sum expense allowances
Save As You Earn (SAYE)
  1. EIM05150
    Save As You Earn (SAYE): employer's contributions
Scale rate expenses payments
  1. EIM05200
    Scale rate expenses payments: general
  2. EIM05210
    Subsistence expenses: sampling guidance
  3. EIM05215
    Subsistence expenses: sampling guidance: expenses to be included
  4. EIM05220
    Subsistence expenses: sampling guidance: sampling exercise incomplete
  5. EIM05230
    Advisory benchmark scale rates: general
  6. EIM05231
    Advisory benchmark scale rates: table of rates
  7. EIM05232
    Advisory benchmark scale rates: examples
  8. EIM05233
    Advisory benchmark scale rates: questions and answers
  9. EIM05250
    Accommodation and subsistence payments to employees travelling outside the UK: tables of benchmark rates
  10. EIM05255
    Accommodation and subsistence payments to employees travelling outside the UK: tables of benchmark rates: what the tables contain: what is not covered
  11. EIM05260
    Accommodation and subsistence payments to employees travelling outside the UK: tables of benchmark rates: how to use the benchmark rates
  12. EIM05265
    Accommodation and subsistence payments to employees travelling outside the UK: tables of benchmark rates: employee staying as guest of a private individual
  13. EIM05270
    Accommodation and subsistence payments to employees travelling outside the UK: tables of benchmark rates: employee receiving free meals and accommodation
  14. EIM05275
    Accommodation and subsistence payments to employees travelling outside the UK: tables of benchmark rates: employee staying in vacant residential property
  15. EIM05277
    Accommodation and subsistence payments to employees travelling outside the UK: tables of benchmark rates: Airline employees: relationship with Flight Duty Allowances
  16. EIM05280
    Accommodation and subsistence payments to employees travelling outside the UK: tables of benchmark rates: examples
Scholarship income
  1. EIM06205
    Scholarship income: general
  2. EIM06210
    Scholarship income: taxable as trading or employment income
  3. EIM06215
    Scholarship income: directors and employees
  4. EIM06220
    Scholarship income: meaning of scholarship
  5. EIM06225
    Scholarship income: meaning of full time instruction
  6. EIM06230
    Scholarship income: meaning of at a university, college, school or other educational establishment
  7. EIM06235
    Scholarship income: scholarship and apprenticeship schemes at universities and colleges: Statement of Practice 4/1986
  8. EIM06237
    Scholarship income: Statement of Practice 4/1986: academic years commencing on and after 1 September 2007
  9. EIM06240
    Scholarship income: rates of payment under Statement of Practice 4/1986
  10. EIM06245
    Scholarship income: rates of payment under Statement of Practice 4/1986; examples
  11. EIM06250
    Scholarship income: miscellaneous awards: research awards or fellowships
  12. EIM06255
    Scholarship income: miscellaneous awards: training grants made by Health and Social Services
  13. EIM06257
    Scholarship income: miscellaneous awards: teacher training bursaries; teaching grants; golden hellos
  14. EIM06260
    Scholarship income: miscellaneous awards: awards made by universities
  15. EIM06265
    Scholarship income: miscellaneous awards: awards made by Government departments or Government sponsored bodies
  16. EIM06270
    Scholarship income: miscellaneous awards: awards made by overseas bodies
  17. EIM06271
    Employment income: scholarship income: awards to researchers by the European Union
  18. EIM06275
    Scholarship income: student union officials
Season tickets provided
  1. EIM06300
    Season tickets provided: liability to tax
Sick pay and injury payments (other than Statutory Sick Pay)
  1. EIM06400
    Sick pay and injury payments: general
  2. EIM06410
    Sick pay and injury payments: sick pay funded by the employer
  3. EIM06420
    Sick pay and injury payments: sick pay funded by employees
  4. EIM06430
    Sick pay and injury payments: sick pay funded partly by the employer and partly by employees
  5. EIM06440
    Sick pay and injury payments: sick pay and other sums paid after cessation of employment
  6. EIM06450
    Sick pay and injury payments: injury payments
  7. EIM06460
    Sick pay and injury payments: examples
Strike pay from trade unions
  1. EIM06500
    Strike pay from trade unions
Suggestion scheme awards
  1. EIM06600
    Exemption for suggestion scheme awards: introduction
  2. EIM06610
    Exemption for suggestion scheme awards: conditions for exemption
  3. EIM06620
    Exemption for suggestion scheme awards: the permitted maximum: encouragement awards
  4. EIM06630
    Exemption for suggestion scheme awards: the permitted maximum: financial benefit awards
  5. EIM06640
    Exemption for suggestion scheme awards: two or more awards for same suggestion on same occasion
  6. EIM06641
    Exemption for suggestion scheme awards: two or more awards for same suggestion on same occasion: example
  7. EIM06642
    Exemption for suggestion scheme awards: two or more awards for same suggestion on same occasion: example
  8. EIM06650
    Exemption for suggestion scheme awards: two or more awards for same suggestion on different occasions
  9. EIM06651
    Exemption for suggestion scheme awards: two or more awards for same suggestion on different occasions: example
  10. EIM06652
    Exemption for suggestion scheme awards: two or more awards for same suggestion on different occasions: example
  11. EIM06660
    Exemption for suggestion scheme awards: employee making more than one successful suggestion
  12. EIM06670
    Exemption for suggestion scheme awards: employer using scheme to make non-qualifying awards
Tax-free remuneration
  1. EIM07700
    Tax-free remuneration
Telephone expenses
  1. EIM07800
    Telephone expenses
Tips and gratuities
  1. EIM07900
    Tips and gratuities: troncs
Transfer of real property between employer and employee
  1. EIM08001
    Transfer of real property to employees: general
  2. EIM08002
    Transfer of real property to employees: consulting the District Valuer
  3. EIM08003
    Transfer of real property to employees: action following District Valuer's report
  4. EIM08004
    Transfer of real property to employees: property outside the UK
  5. EIM08005
    Transfer of real property to employees: alternative charges to tax
  6. EIM08006
    Transfer of real property to employees: capital gains tax liability and Trading Income deduction for the employer
  7. EIM08007
    Transfer of real property to employees: options
  8. EIM08008
    Transfer of real property by employees to the employer at more than market value
Travelling and subsistence payments
  1. EIM10000
    Travelling and subsistence payments: general
  2. EIM10010
    Travelling and subsistence payments: travel between places of work
  3. EIM10020
    Travelling and subsistence payments: travel from home to normal place of work
  4. EIM10030
    Travelling and subsistence payments: travel from home where home is a place of work
  5. EIM10040
    Travelling and subsistence payments: emergency call-out: travel between home and normal place of employment
  6. EIM10050
    Travelling and subsistence payments: emergency call-out: travel between home and a place other than a normal place of employment
  7. EIM10060
    Travelling and subsistence payments: travel from home to places other than the normal place of work: detached duty
  8. EIM10070
    Travelling and subsistence payments: employees with no normal place of work: peripatetic employees
  9. EIM10080
    Travelling and subsistence payments: disabled persons: home to work travel
  10. EIM10090
    Travelling and subsistence payments: assisted travel schemes
  11. EIM10100
    Travelling and subsistence payments: disruption to public transport caused by strikes
  12. EIM10120
    Travelling and subsistence payments: disruption to public transport caused by strikes: example
  13. EIM10150
    Travelling and subsistence payments: motor mileage allowances paid for business travel in an employee's own car
  14. EIM10210
    Travelling and subsistence payments: taxis and other journeys home from work paid for or provided by an employer
  15. EIM10220
    Travelling and subsistence payments: taxis and other journeys home from work: terms of exemption not met
  16. EIM10300
    Travelling and subsistence payments: particular occupations
Uniform allowances
  1. EIM10400
    Uniform allowances
Vouchers
  1. EIM10450
    Vouchers
Work experience payments to young people
  1. EIM10500
    Work experience payments to young people