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HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
, see all updates

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 2006/07 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 2006/07 onwards: 2005/06 and earlier
  10. EIM50058
    Industry wide FRE for 2006/07 onwards: 2005/06 and earlier: example
  11. EIM50059
    Industry wide FRE for 2006/07 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
    Airline cabin crew: Industry wide FRE from 2013/14 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
  5. EIM50130
    Procedural matters
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