Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
, see all updates

Tax treatment of particular occupations: S to Z: contents

Pages in the range EIM70200 to EIM71399 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.

Seafarers
  1. EIM70200
    Uniform allowances
  2. EIM70205
    Deduction for provision of own food
  3. EIM70210
    Bedding and protective clothing provided for trawler crews
  4. EIM70215
    General: taxation of allowances
  5. EIM70220
    Salvage awards
  6. EIM70225
    Residence status of seafarers
  7. EIM70230
    Residence status: employment outside United Kingdom territorial waters
  8. EIM70235
    Non-resident seafarer coming to the United Kingdom
  9. EIM70240
    Location of duties for tax purposes
  10. EIM70245
    The deduction from seafarers' earnings
Steel industry employees
  1. EIM70400
    Redundancies
Students: foreign students
  1. EIM70500
    Foreign students employed in the United Kingdom during their holidays
Teachers, lecturers and tutors
  1. EIM70695
    Guidance on expenses: introduction
  2. EIM70700
    Committee of Vice Chancellors and Principals guidance: university lecturers
  3. EIM70701
    Committee of Vice Chancellors and Principals guidance: university lecturers: fees and expenses: general
  4. EIM70702
    Committee of Vice Chancellors and Principals guidance: university lecturers: fees and expenses: fees
  5. EIM70703
    Committee of Vice Chancellors and Principals guidance: university lecturers: fees and expenses: travelling and subsistence expenses
  6. EIM70705
    Teachers in higher education
  7. EIM70706
    Association of University and College Lecturers: notes on expenses deductions: general
  8. EIM70707
    Association of University and College Lecturers: notes on expenses deductions: special clothing
  9. EIM70708
    Association of University and College Lecturers: notes on expenses deductions: books
  10. EIM70709
    Tax treatment of teachers, lecturers and tutors: Association of University and College Lecturers - notes on expenses deductions - equipment
  11. EIM70710
    Association of University and College Lecturers: notes on expenses deductions: research expenditure
  12. EIM70711
    Association of University and College Lecturers: notes on expenses deductions: expenses of attending courses, conferences, etc.
  13. EIM70712
    Association of University and College Lecturers: notes on expenses deductions: subscriptions to learned societies, etc.
  14. EIM70713
    Association of University and College Lecturers: notes on expenses deductions: use of accommodation at home
  15. EIM70714
    Association of University and College Lecturers: notes on expenses deductions: use of accommodation at home: amount of allowance
  16. EIM70715
    Association of University and College Lecturers: notes on expenses deductions: travelling expenses
  17. EIM70717
    Association of University and College Lecturers: notes on expenses deductions: expenses payments received from an employer
  18. EIM70720
    School teachers' expenses: general
  19. EIM70725
    School teachers' expenses: books
  20. EIM70730
    School teachers' expenses: sports clothing
  21. EIM70735
    School teachers' expenses: use of home
  22. EIM70740
    School teachers' expenses: use of home: availability of school premises
  23. EIM70745
    School teachers' expenses: travelling expenses
  24. EIM70750
    School teachers' expenses: travelling expenses: attendance at functions outside school hours
  25. EIM70755
    School teachers' expenses: travelling expenses: supply teachers
  26. EIM70760
    School teachers' expenses: travelling expenses: peripatetic teachers
  27. EIM70770
    Members of religious orders who are also teachers
  28. EIM70780
    Visiting teachers
  29. EIM70790
    Teachers and academics
Tree fellers
  1. EIM70800
    Expenditure on power saws
United Kingdom Warning and Monitoring Organisation
  1. EIM71000
    United Kingdom Warning and Monitoring Organisation
Veterinary Inspectors
  1. EIM71050
    Emergency easement – Veterinary Inspectors
Volunteers and Voluntary organisations
  1. EIM71100
    Unpaid office holders
  2. EIM71105
    Research volunteers - participants in drug trial, etc
Waiters
  1. EIM71200
    Tips, etc.
Working rule agreements
  1. EIM71300
    Background
  2. EIM71301
    Involvement of Inland Revenue
  3. EIM71302
    Operation of agreements by employers
  4. EIM71303
    Rates of payment of allowances
  5. EIM71305
    Consequences for employee
  6. EIM71306
    Daily travel allowances
  7. EIM71307
    Lodging allowances
  8. EIM71308
    Lodging allowances: definition of dependant
  9. EIM71309
    Lodging allowances: zoning
  10. EIM71310
    Lodging allowances: single employees without dependants
  11. EIM71311
    Site-based staff employees: extension of arrangements
  12. EIM71312
    Site-based staff employees: definition
  13. EIM71313
    Site-based staff employees: qualifying conditions
  14. EIM71314
    Site-based staff employees: qualifying conditions: condition 1
  15. EIM71315
    Site-based staff employees: qualifying conditions: condition 2
  16. EIM71316
    Site-based staff employees: qualifying conditions: condition 3
  17. EIM71317
    Site-based staff employees: qualifying conditions: condition 4
  18. EIM71318
    SA Return and forms P9D and P11D
  19. EIM71319
    Agency workers
  20. EIM71320
    List of agreements
  21. EIM71325
    Rates of allowances paid under particular working rule agreements: the Construction Confederation
  22. EIM71326
    Rates of allowances paid under particular agreements: Electrical Contractors' Association
  23. EIM71327
    Rates of allowances paid under particular agreements: Building and Engineering Services Association
  24. EIM71328
    Rates of allowances paid under particular agreements: Lift Industry
  25. EIM71329
    Rates of allowances paid under particular agreements: Mastic Asphalt Council
  26. EIM71330
    Rates of allowances paid under particular agreements: Engineering Construction Industry
  27. EIM71331
    Rates of allowances paid under particular agreements: Demolition industry
  28. EIM71332
    Rates of allowances paid under particular agreements: Plant Hire industry
  29. EIM71334
    Rates of allowances paid under particular agreements: Plumbing and Mechanical Engineering Services
  30. EIM71336
    Rates of allowances paid under particular agreements: Power Cable Jointers
  31. EIM71337
    Rates of allowances paid under particular agreements: Refractory Users’ Association
  32. EIM71338
    Rates of allowances paid under particular agreements: Technical Lighting and Access Specialists
  33. EIM71340
    Rates of allowances paid under particular agreements: Thermal Insulation Contractors' Association