Employment Income Manual

EIM50000 - Tax treatment of particular occupations: contents A to Ce

Pages in the range EIM50000 to EIM50800 cover the tax treatment of particular occupations. The occupations are listed in alphabetical order in the table below.

The Employment Status Manual (ESM) provides additional guidance on the status of workers in particular occupations.

Agricultural workers

1. EIM50010

   Provision of benefits: general
2. EIM50011

   Board and lodging exemption for lower paid: background
3. EIM50012

   Board and lodging exemption for lower paid: text of concession
4. EIM50020

   Dog Allowances

Airline pilots

1. EIM50045

   Subscriptions to BALPA
2. EIM50050

   Industry wide FRE for 2006/07 onwards: introduction
3. EIM50051

   Industry wide FRE for 2006 to 2007 onwards: summary
4. EIM50052

   Industry wide FRE for 2006/07 onwards: details
5. EIM50053

   Industry wide FRE for 2006/07 onwards: provision of uniforms
6. EIM50054

   Industry wide FRE for 2006/07 onwards: provision of noise-cancelling headsets
7. EIM50055

   Industry wide FRE for 2006/07 onwards: purchase of luggage
8. EIM50056

   Industry wide FRE for 2006/07 onwards: personal computers
9. EIM50057

   Industry wide FRE for 2006 to 2007 onwards: 2005 to 2006 and earlier
10. EIM50058

    Industry wide FRE for 2006/07 onwards: 2005/06 and earlier: example
11. EIM50059

    Industry-wide FRE for 2006 to 2007 onwards: employer contributions
12. EIM50060

    Industry wide FRE for 2006/07 onwards: travelling expenses
13. EIM50065

    Payment of training costs: Milsom & Hinsley v HMRC (SpC569)

Airline cabin crew

1. EIM50070

   Airline cabin crew: Industry wide FRE from 2013/14 onwards: introduction and summary
2. EIM50075

   Industry-wide FRE from the tax year 2013 to 2014 onwards: details

Armed forces

1. EIM50100

   Regular forces
2. EIM50110

   Reserve and auxiliary forces: taxable payments: exempt payments
3. EIM50120

   Reserve and auxiliary forces: expenses
4. EIM50125

   Flat rate expenses for laundering of uniforms

Arts Council of Great Britain

1. EIM50200

   Tax treatment of awards and bursaries

Bank employees

1. EIM50300

   Uniformed employees: shoe allowances
2. EIM50310

   Uniformed employees: expenses deductions

British Telecom employees

1. EIM50500

   Expenses payments and benefits received

Building and civil engineering employees

1. EIM50605

   Travel and lodging allowances for 1998-99 and later years
2. EIM50610

   Travelling allowances: building industry in general
3. EIM50615

   Travelling allowances: special classes of building and civil engineering employees
4. EIM50620

   Lodging allowances: general
5. EIM50625

   Tax-free payments
6. EIM50630

   Lodging allowance certificates

Car mechanics

1. EIM50700

   Car mechanics

Carers

1. EIM50670

   Carers – exemption for board and lodging

Census of population

1. EIM50800

   Tax treatment of remuneration