Employment income provided through third parties: Summary of structure of guidance on exclusions
The next sequence of pages tells you about the exclusions which are not specific either to employee share and share option schemes or to pension arrangements.
These are the exclusions which these pages cover.
|EIM45205 onwards||Commercial transactions||Section554F|
|EIM45215 onwards||Transactions under employee benefit packages||Section554G|
|EIM45230 onwards||Employee car ownership schemes||Section554O|
|EIM45240||Employment income exemptions||Section 554P|
|EIM45245||Income arising from earmarked sum or asset||Section 554Q|
|EIM45250||Acquisitions out of earmarked sums or assets||Section554R|
|EIM45255 onwards||Earmarking of deferred remuneration||Section 554H|
|EIM45275||Holiday pay schemes||Section 554E|