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HMRC internal manual

Employment Income Manual

Employment income provided through third parties: Summary of structure of guidance

Part 7A ITEPA 2003, Schedule 2 FA 2011

EIM45005 explains HMRC’s approach to requests for clearance about the application of the Part 7A rules.

EIM45010 is a glossary of technical terms used in the guidance.

EIM45025 onwards are about conditions for the Part 7A rules to apply. They explain the Section 554A gateway, ‘relevant third person’ and relevant steps. They also include some special rules at EIM45140 onwards for undertakings given by employers etc. in relation to retirement benefits etc.

EIM45200 onwards explain the exclusions which prevent Part 7A income from arising. The guidance deals with the exclusions in the following order.

  • ‘General’ exclusions that is, exclusions which are not specific either to employee share and share option schemes or to pension arrangements.
  • Exclusions for employee share and share option schemes.
  • Exclusions for pension arrangements.

EIM45300 onwards explain the exclusions for employee share and share option schemes.

EIM45600 onwards explain the exclusions for pension arrangements.

EIM45700 onwards explain what Part 7A income is and how you calculate it.

EIM45800 onwards explain the interaction between the Part 7A rules and the remittance basis.

EIM45850 onwards are miscellaneous.

EIM45900 onwards explain the anti-forestalling rules and the ‘settlement credit’ rules.

EIM11813 explains the PAYE implications of the Part 7A rules.