EIM45201 - 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.

Guidance page	Guidance	Section
EIM45205 onwards	Commercial transactions	Section 554F
EIM45215 onwards	Transactions under employee benefit packages	Section 554G
EIM45230 onwards	Employee car ownership schemes	Section 554O
EIM45240	Employment income exemptions	Section 554P
EIM45245	Income arising from earmarked sum or asset	Section 554Q
EIM45250	Acquisitions out of earmarked sums or assets	Section 554R
EIM45255 onwards	Earmarking of deferred remuneration	Section 554H
EIM45275	Holiday pay schemes	Section 554E