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HMRC internal manual

Employment Income Manual

HM Revenue & Customs
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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