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HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
, see all updates

Tax treatment of particular occupations: contents L to R

Pages in the range EIM65799 to EIM70000 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.

Local authority officials and employees
  1. EIM65800
    Incidental appointments
  2. EIM65805
    Provision of expenses payments and benefits: effect on gross pay
  3. EIM65810
    Travelling and subsistence allowances
  4. EIM65815
    Payments for using own car for work: general
  5. EIM65820
    Payments for using own car for work: centrally negotiated National Joint Council rates
  6. EIM65860
    Car leasing schemes
  7. EIM65865
    Other benefits and allowances
  8. EIM65870
    Terminal gratuities for non-pensionable service
  9. EIM65875
    Redundancy payments
Local Government Councillors and civic dignitaries
  1. EIM65900
    Arrangement of guidance: ODPM guidance
  2. EIM65920
    Allowances Councillors may receive:
  3. EIM65930
    Expenses deductions: general: provisional coding allowance
  4. EIM65940
    Expenses deductions: home as a workplace
  5. EIM65941
    Tax treatment of Local Government Councillors and civic dignitaries: Home to work travel
  6. EIM65942
    Tax treatment of Local Government Councillors and civic dignitaries: Home to work travel – Passenger payments
  7. EIM65943
    Tax treatment of Local Government Councillors and civic dignitaries: Home to work travel – Other travel expenses
  8. EIM65950
    Expenses deductions: notes for guidance
  9. EIM65955
    Expenses deductions: guidance note prepared by the Association of Local Councillors
  10. EIM65960
    ODPM guidance (England): Part one: members' allowances
  11. EIM65970
    ODPM guidance (England): Part two: taxation of members' allowances and expenses
Lorry drivers
  1. EIM66100
    Allowances paid to lorry drivers: porters in removal vans
  2. EIM66105
    Subsistence allowances paid to lorry drivers
  3. EIM66110
    Subsistence allowances paid to lorry drivers: approved amount
  4. EIM66115
    Subsistence allowances paid to lorry drivers: payments in excess of the approved amount
  5. EIM66120
    Subsistence allowances paid to lorry drivers: documentary evidence
  6. EIM66125
    Subsistence allowances paid to lorry drivers: nights outside the UK
  7. EIM66130
    Subsistence allowances paid to lorry drivers: lorries with sleeper cabs
  8. EIM66135
    Subsistence allowances paid to lorry drivers: lorries with sleeper cabs: enquiries
  9. EIM66140
    Mid-day meals: allowances paid by employers
  10. EIM66145
    Mid-day meals: allowances paid by employers: amounts in excess of the approved amount
  11. EIM66150
    Mid-day meals: expenses deductions for employees
  12. EIM66160
    Meals: general principles
  13. EIM66170
    Meals: evidence required
  14. EIM66180
    Meals: coding procedure
  15. EIM66190
    Issue or renewal of HGV/LGV licences
  16. EIM66195
    Purchase of digital tachograph cards
Merchant Navy Reserve
  1. EIM66300
    Tax treatment of the Merchant Navy Reserve
Midwives
  1. EIM66400
    Expenses: use of home
Mineworkers
  1. EIM66600
    Compensation on retirement
  2. EIM66605
    Trainees
  3. EIM66610
    Payments towards cost of travel between home and permanent workplace
  4. EIM66620
    Children's allowances
  5. EIM66625
    Provision of housing
  6. EIM66690
    Payments in lieu of free coal
  7. EIM66695
    Payments in lieu of free coal: definition of miner
National Health Service employees
  1. EIM66700
    Expenses payments and allowances: general
  2. EIM66705
    Payments of car allowances: general
  3. EIM66710
    Payments for using own car for work: GWC and HMDS payment schemes
  4. EIM66780
    Expenses payments and allowances: particular allowances
  5. EIM66790
    Expenses deductions: laundering uniforms
  6. EIM66795
    Expenses deductions: laundering uniforms: amount of deduction
North Sea and other offshore oil and gas workers
  1. EIM67100
    General
  2. EIM67105
    Territorial extension of the charge to tax on employment income
  3. EIM67110
    Territorial extension of the charge to tax on employment income: effect of Section 41 ITEPA 2003
  4. EIM67115
    Meaning of exploration or exploitation activities
  5. EIM67120
    Meaning of designated area
  6. EIM67125
    Effect of double taxation agreements
  7. EIM67195
    Offshore rigs and platforms: travel costs
Nurses
  1. EIM67200
    Expenses deductions: shoes and stockings/tights allowance
  2. EIM67210
    Expenses deductions: laundering uniforms
  3. EIM67220
    Expenses deductions: laundering uniforms: facilities provided by the employer
  4. EIM67230
    Expenses deductions: laundering uniforms: facilities provided by the employer: inadequate facilities
  5. EIM67240
    Expenses deductions: laundering uniforms: amount to be deducted
  6. EIM67250
    Expenses deductions: laundering uniforms: amount to be deducted: requests for more than the flat rate
Parish and Community Council Clerks in England and Wales
  1. EIM67300
    assessment of payments to clerks
  2. EIM67310
    Expenses deductions
  3. EIM67315
    Expenses deductions: typical expenses
  4. EIM67320
    payments on termination of office
Pilots - see Airline pilots
Police service
  1. EIM68100
    General
  2. EIM68110
    Taxable allowances paid to police officers
  3. EIM68120
    Non-taxable allowances paid to police officers
  4. EIM68130
    Flat rate expenses allowance
  5. EIM68131
    Flat rate expenses allowance: Special Constables
  6. EIM68140
    Awards for meritorious conduct
  7. EIM68150
    Living accommodation provided by police authority
  8. EIM68160
    Designated dog handlers: travelling expenses
  9. EIM68170
    Car allowances
  10. EIM68180
    Arrears of pay on reinstatement
Post Office employees
  1. EIM68200
    Expense payments and benefits
  2. EIM68205
    Sub-postmasters: general
  3. EIM68210
    Expenses deduction: cash deficiencies of sub-postmasters
  4. EIM68220
    Sub-postmasters: payments on termination of office
  5. EIM68225
    Sub-postmasters: payments on termination of office
  6. EIM68228
    Sub-postmasters: payments on termination of office
  7. EIM68230
    Sub-postmasters: reduced emoluments in first year
  8. EIM68235
    Introductory payments
Prison service
  1. EIM68300
    General
  2. EIM68310
    Living accommodation provided by the prison authority
  3. EIM68320
    Rent allowances
  4. EIM68330
    Designated dog handlers: travelling expenses
Professional cricketers
  1. EIM68400
    Earnings: talent money and benefit matches
  2. EIM68401
    Collections for outstanding performances
Public house managers
  1. EIM68450
    Expenses connected with provided accommodation for live-in managers
Racehorse training or stud farm establishment employees
  1. EIM68500
    Special payments
  2. EIM68502
    Tax treatment of racehorse training stable staff: board and lodging
  3. EIM68505
    Stable lads: subsistence allowances
  4. EIM68515
    Stable lads: subsistence allowances
  5. EIM68520
    Stable lads: subsistence allowances: overtime, Sunday racing payment and racing abroad allowance
  6. EIM68525
    Stable lads: subsistence allowances: overnight allowance and daily allowance
Recorders, Circuit Judges and Deputy Circuit Judges
  1. EIM68600
    General
  2. EIM68610
    Travelling and subsistence allowances
Religious orders and similar bodies
  1. EIM69700
    Members in employment
Returning Officers
  1. EIM69800
    General and arrangements for deduction of tax
Royal Naval Auxiliary Service (RNAS)
  1. EIM69900
    Organisation: payments to part-time members
Royal Observer Corps (ROC)
  1. EIM70000
    Organisation: payments to part-time officers and observers