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HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
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Exemption for amounts which would otherwise be deductible: Contents

  1. EIM30210
    Exemption for amounts which would otherwise be deductible: Introduction
  2. EIM30215
    Exemption for amounts which would otherwise be deductible: Dispensations
  3. EIM30220
    Exemption for amounts which would otherwise be deductible: Conditions
  4. EIM30230
    Exemption for amounts which would otherwise be deductible: Relevant salary sacrifice arrangements
  5. EIM30240
    Exemption for amounts which would otherwise be deductible: Payments at a flat rate
  6. EIM30245
    Exemption for amounts which would otherwise be deductible: Mileage allowance payments
  7. EIM30250
    Exemption for amounts which would otherwise be deductible: Bespoke agreements
  8. EIM30255
    Exemption for amounts which would otherwise be deductible: industry scale rates
  9. EIM30260
    Exemption for amounts which would otherwise be deductible: Notice of approval
  10. EIM30265
    Exemption for amounts which would otherwise be deductible: Bespoke agreements – Revocation of approval
  11. EIM30270
    Exemption for amounts which would otherwise be deductible: Checking systems
  12. EIM30275
    Exemption for amounts which would otherwise be deductible: Checking systems - Models
  13. EIM30280
    Exemption for amounts which would otherwise be deductible: Bespoke agreements - Transitional arrangements
  14. EIM30285
    Exemption for amounts which would otherwise be deductible: Other benefits
  15. EIM30290
    Exemption for amounts which would otherwise be deductible: Entertaining expenses
  16. EIM30295
    Exemption for amounts which would otherwise be deductible: International travel
  17. EIM30300
    Exemption for amounts which would otherwise be deductible: Anti avoidance