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HMRC internal manual

Employment Income Manual

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HM Revenue & Customs
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Employment income provided through third parties: Summary of structure of guidance on Part 7A income

The next sequence of pages tells you about Part 7A income.

EIM45705 tells you about Part 7A income generally.

The pages that follow tell you how to measure Part 7A income.

EIM45710 gives you the main rules on the measure of Part 7A income.

EIM45715 is about the special rule which applies if the step is within Section 554Z19.

In certain circumstances, other valuation rules apply which override the rules in EIM45710 and EIM45715. EIM45720 onwards explain these rules.

For example, if a transaction gives rise both to general earnings and to Part 7A income, the general earnings may (depending on the facts) reduce the Part 7A income to nil. See EIM45735.