HMRC internal manual

Employment Income Manual

EIM70199 - 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.

  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
  11. EIM70400
    Redundancies
  12. EIM70500
    Foreign students employed in the United Kingdom during their holidays
  13. EIM70695
    Guidance on expenses: introduction
  14. EIM70700
    Committee of Vice Chancellors and Principals guidance: university lecturers
  15. EIM70701
    Committee of Vice Chancellors and Principals guidance: university lecturers: fees and expenses: general
  16. EIM70702
    Committee of Vice Chancellors and Principals guidance: university lecturers: fees and expenses: fees
  17. EIM70703
    Committee of Vice Chancellors and Principals guidance: university lecturers: fees and expenses: travelling and subsistence expenses
  18. EIM70705
    Teachers in higher education
  19. EIM70706
    Association of University and College Lecturers: notes on expenses deductions: general
  20. EIM70707
    Association of University and College Lecturers: notes on expenses deductions: special clothing
  21. EIM70708
    Association of University and College Lecturers: notes on expenses deductions: books
  22. EIM70709
    Tax treatment of teachers, lecturers and tutors: Association of University and College Lecturers - notes on expenses deductions - equipment
  23. EIM70710
    Association of University and College Lecturers: notes on expenses deductions: research expenditure
  24. EIM70711
    Association of University and College Lecturers: notes on expenses deductions: expenses of attending courses, conferences, etc.
  25. EIM70712
    Association of University and College Lecturers: notes on expenses deductions: subscriptions to learned societies, etc.
  26. EIM70713
    Association of University and College Lecturers: notes on expenses deductions: use of accommodation at home
  27. EIM70714
    Association of University and College Lecturers: notes on expenses deductions: use of accommodation at home: amount of allowance
  28. EIM70715
    Association of University and College Lecturers: notes on expenses deductions: travelling expenses
  29. EIM70717
    Association of University and College Lecturers: notes on expenses deductions: expenses payments received from an employer
  30. EIM70720
    School teachers' expenses: general
  31. EIM70725
    School teachers' expenses: books
  32. EIM70730
    School teachers' expenses: sports clothing
  33. EIM70735
    School teachers' expenses: use of home
  34. EIM70740
    School teachers' expenses: use of home: availability of school premises
  35. EIM70745
    School teachers' expenses: travelling expenses
  36. EIM70750
    School teachers' expenses: travelling expenses: attendance at functions outside school hours
  37. EIM70755
    School teachers' expenses: travelling expenses: supply teachers
  38. EIM70760
    School teachers' expenses: travelling expenses: peripatetic teachers
  39. EIM70770
    Members of religious orders who are also teachers
  40. EIM70780
    Visiting teachers
  41. EIM70790
    Teachers and academics
  42. EIM70800
    Expenditure on power saws
  43. EIM71000
    United Kingdom Warning and Monitoring Organisation
  44. EIM71050
    Emergency easement – Veterinary Inspectors
  45. EIM71100
    Unpaid office holders
  46. EIM71105
    Research volunteers - participants in drug trial, etc
  47. EIM71120
    Voluntary office holders: payments of private expenses
  48. EIM71125
    Voluntary office holders: meaning of ‘reasonable’
  49. EIM71130
    Voluntary office holders: meaning of reasonable: examples
  50. EIM71150
    Volunteer drivers’ guidance: contents
  51. EIM71200
    Tips, etc.
  52. EIM71300
    Background
  53. EIM71301
    Involvement of HMRC
  54. EIM71302
    Operation of agreements by employers
  55. EIM71303
    Rates of payment of allowances
  56. EIM71304
    Employment intermediaries travel expense provisions
  57. EIM71305
    Consequences for employee
  58. EIM71306
    Daily travel allowances
  59. EIM71307
    Lodging allowances
  60. EIM71308
    Lodging allowances: definition of dependant
  61. EIM71309
    Lodging allowances: zoning
  62. EIM71310
    Lodging allowances: single employees without dependants
  63. EIM71311
    Site-based staff employees: extension of arrangements
  64. EIM71312
    Site-based staff employees: definition
  65. EIM71313
    Site-based staff employees: qualifying conditions
  66. EIM71314
    Site-based staff employees: qualifying conditions: condition 1
  67. EIM71315
    Site-based staff employees: qualifying conditions: condition 2
  68. EIM71316
    Site-based staff employees: qualifying conditions: condition 3
  69. EIM71317
    Site-based staff employees: qualifying conditions: condition 4
  70. EIM71318
    SA Return and forms P9D and P11D
  71. EIM71320
    List of agreements
  72. EIM71325
    Rates of allowances paid under particular working rule agreements: the Construction Confederation
  73. EIM71326
    Rates of allowances paid under particular agreements: Electrical Contractors' Association
  74. EIM71327
    Rates of allowances paid under particular agreements: Building and Engineering Services Association
  75. EIM71328
    Rates of allowances paid under particular agreements: Lift Industry
  76. EIM71329
    Rates of allowances paid under particular agreements: Mastic Asphalt Council
  77. EIM71330
    Rates of allowances paid under particular agreements: Engineering Construction Industry
  78. EIM71331
    Rates of allowances paid under particular agreements: Demolition industry
  79. EIM71332
    Rates of allowances paid under particular agreements: Plant Hire industry
  80. EIM71334
    Rates of allowances paid under particular agreements: plumbing and mechanical engineering services
  81. EIM71336
    Rates of allowances paid under particular agreements: Power Cable Jointers
  82. EIM71337
    Rates of allowances paid under particular agreements: Refractory Users’ Association
  83. EIM71338
    Rates of allowances paid under particular agreements: Technical Lighting and Access Specialists
  84. EIM71340
    Rates of allowances paid under particular agreements: Thermal Insulation Contractors' Association
  85. EIM71341
    Tax treatment of working rule agreements: rates of allowances paid under particular agreements: Federation of Master Builders (BATJIC)