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

HMRC internal manual

Employment Income Manual

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
Steel industry employees
Students: foreign students
Teachers, lecturers and tutors
Tree fellers
United Kingdom Warning and Monitoring Organisation
Veterinary Inspectors
Volunteers and Voluntary organisations
Waiters
Working rule agreements