HMRC manual: Employment Income Manual

• Employment Income Manual: EIM00010 Data protection2026-09-10
• Employment Income Manual: EIM00100 About this manual2026-09-10
• Employment Income Manual: EIM00500 Employment income2026-09-10
• Employment Income Manual: EIM11200 Incentive award schemes2026-09-10
• Employment Income Manual: EIM11300 Accommodation provided by reason of employment2026-09-10
• Employment Income Manual: EIM11800 PAYE special types of payment2026-09-10
• Employment Income Manual: EIM12800 Termination payments and benefits2026-09-10
• Employment Income Manual: EIM15000 Employer-financed and non-approved retirement benefits schemes2026-09-10
• Employment Income Manual: EIM15500 Value Added Tax: inter-relation with earnings and expenses2026-09-10
• Employment Income Manual: EIM16000 Vouchers and credit tokens2026-09-10
• Employment Income Manual: EIM20000 The benefits code: benefits and expenses payments2026-09-10
• Employment Income Manual: EIM22700 Van and van fuel benefit from 2005/06; heavy goods vehicles2026-09-10
• Employment Income Manual: EIM23000 The benefits code: car and car fuel benefit2026-09-10
• Employment Income Manual: EIM26100 The benefits code: beneficial loans2026-09-10
• Employment Income Manual: EIM30000 The benefits code: scholarships provided for members of the family or household of a director or employee2026-09-10
• Employment Income Manual: EIM30050 Dispensations2026-09-10
• Employment Income Manual: EIM30200 Exemption for amounts which would otherwise be deductible2026-09-10
• Employment Income Manual: EIM30500 Deductions: directors' and officers' liabilities2026-09-10
• Employment Income Manual: EIM31200 Employees using own vehicles for work: mileage allowance payments, AMAPs, MAR, passenger payments2026-09-10
• Employment Income Manual: EIM31500 Employee Car Ownership Schemes (ECOS)2026-09-10
• Employment Income Manual: EIM31600 Deductions from general earnings2026-09-10
• Employment Income Manual: EIM31800 Deductions: travel expenses: general2026-09-10
• Employment Income Manual: EIM32400 Deductions: expenses other than travel2026-09-10
• Employment Income Manual: EIM33000 Seafarers’ Earnings Deduction: introduction2026-09-10
• Employment Income Manual: EIM34000 Special rules for employees travelling to work outside the United Kingdom2026-09-10
• Employment Income Manual: EIM35000 Travelling expenses: Non-resident and qualifying new resident employees working in the United Kingdom2026-09-10
• Employment Income Manual: EIM36500 Deductions from earnings: capital allowances: introduction: arrangement of guidance2026-09-10
• Employment Income Manual: EIM40000 The scope of the charge to tax on general earnings2026-09-10
• Employment Income Manual: EIM42200 Employment income: basis of assessment for general earnings: arrangement of guidance2026-09-10
• Employment Income Manual: EIM42700 Waivers of remuneration and salary sacrifice2026-09-10
• Employment Income Manual: EIM42800 Residence and domicile2026-09-10
• Employment Income Manual: EIM43500 Globally mobile employees2026-09-10
• Employment Income Manual: EIM44000 Optional remuneration arrangements: Contents2026-09-10
• Employment Income Manual: EIM45000 Employment income provided through third parties: overview, general approach2026-09-10
• Employment Income Manual: EIM50000 Tax treatment of particular occupations A to Ce2026-09-10
• Employment Income Manual: EIM60000 Tax treatment of particular occupations: Cl to J2026-09-10
• Employment Income Manual: EIM65799 Tax treatment of particular occupations: L to R2026-09-10
• Employment Income Manual: EIM70199 Tax treatment of particular occupations: S to Z2026-09-10
• Employment Income Manual: EIM71400 Assessments, appeals and other procedures2026-09-10
• Employment Income Manual: EIM75000 The taxation of pension income2026-09-10
• Employment Income Manual: EIM76000 Social security benefits2026-09-10
• Employment Income Manual: EIM77000 Appendices2026-09-10

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Contains public sector information licensed under the Open Government Licence v3.0.