HMRC internal manual

Employment Income Manual

From:
HM Revenue & Customs
Published:
Updated:
, see all updates
  1. Contents
  2. EIM00500

EIM01000 - Employment income: particular items: A to P: contents

You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.

Alphabetical list of particular items
  1. EIM01005
    Alphabetical list of particular items
Bank charges
  1. EIM01010
    Bank charges
Board and lodging
  1. EIM01020
    Board and lodging
  2. EIM01025
    Board and lodging: example
Car parking facilities at or near the employee's workplace
  1. EIM01030
    Car parking facilities at or near the employee's workplace
Charging facilities at or near the employee's workplace
  1. EIM01035
    Employment income: charging facilities at or near the employee's workplace
Christmas presents or bonuses
  1. EIM01040
    Christmas presents or bonuses
Commutation payments
  1. EIM01050
    Commutation payments
Club membership fees
  1. EIM01060
    Club membership fees
Credit cards
  1. EIM01070
    Rewards for recovery of lost or stolen credit cards
Dirty money
  1. EIM01080
    Dirty money
Discounts
  1. EIM01090
    Discounts
Examination grants to employees
  1. EIM01100
    Examination grants to employees
Expenses payments and reimbursements
  1. EIM01110
    Expenses payments and reimbursements
Financial loss allowance
  1. EIM01120
    Financial loss allowance
  2. EIM01125
    Financial loss allowances: voluntary office-holders with relevant authorities
  3. EIM01130
    Financial loss allowances: lost employment income
  4. EIM01135
    Financial loss allowances: lost employment income: examples
Flexible benefit plans
  1. EIM01140
    Flexible benefit plans
  2. EIM01141
    contractual reduction in gross pay
  3. EIM01142
    earnings from employment
  4. EIM01143
    benefit allowances
Football clubs
Further education and training costs: work-related training
  1. EIM01200
    Further education and training costs: introduction
  2. EIM01210
    Work-related training: general
  3. EIM01220
    Work-related training: meaning of work-related training
  4. EIM01230
    Work-related training: meaning of related employment
  5. EIM01235
    Work-related training: reimbursement of pre-employment training expenses: Silva v Charnock
  6. EIM01240
    Work-related training: costs related to training
  7. EIM01250
    Work-related training: excluded expenditure/apportionment of costs
  8. EIM01260
    Work-related training: travel and subsistence costs
  9. EIM01270
    Work-related training: incidental overnight expenses
  10. EIM01280
    Work-related training: provision of assets
  11. EIM01300
    Work-related training: provision by third parties
  12. EIM01310
    Employment income: further education and training costs: Individual Learning Accounts/Individual Training Accounts: background
  13. EIM01315
    Employment income: further education and training costs: Individual Training Accounts: exemption
  14. EIM01320
    Employment income: further education and training costs: Individual Training Accounts: where the exemption does not apply
Garage allowances
  1. EIM01400
    Garage allowances
Gifts and other voluntary payments
  1. EIM01450
    Gifts and other voluntary payments
  2. EIM01460
    Gifts not taxable as earnings
Holiday pay
  1. EIM01470
    Holiday pay
Homeworkers
  1. EIM01471
    Employment income: employees who work at home: arrangement of guidance
Household expenses
  1. EIM01472
    Payments to reimburse additional costs: introduction
  2. EIM01474
    What costs can be reimbursed?
  3. EIM01475
    Broadband internet charges
  4. EIM01476
    How much can be reimbursed
  5. EIM01478
    Example
Leasing of assets for use by employees
  1. EIM01480
    Leasing of assets for use by employees
Loans released or written off
  1. EIM01490
    Loans released or written off
Long service testimonial awards
  1. EIM01500
    Long service testimonial awards: general
  2. EIM01501
    Exemption for long service testimonial awards: maximum exempt amount
  3. EIM01502
    Exemption for long service testimonial awards: form of qualifying awards
  4. EIM01503
    Exemption for long service testimonial awards: multiple awards
  5. EIM01504
    Exemption for long service testimonial awards: meaning of "same employer"
  6. EIM01510
    Exemption for long service testimonial awards: example
Meals
  1. EIM01530
    Meals: cash allowances to employees
Medical expenses and insurance
  1. EIM01550
    Medical expenses and insurance
National Savings Certificate schemes
  1. EIM01560
    National Savings Certificate schemes: employer's contributions
Personal pension schemes
  1. EIM01570
    Personal pension schemes
Phantom share schemes
  1. EIM01600
    Phantom share schemes
Print this page