BIM47000 - Specific deductions: staffing costs: contents

This section deals with a variety of deductions relating to the costs of employing staff. Rules determining when deductions for remuneration are allowed are also covered. The guidance is arranged as follows.

1. BIM47005

   Restrictive covenants with employees
2. BIM47010

   Incentive awards
3. BIM47015

   Suggestion scheme awards
4. BIM47060

   Health and safety
5. BIM47070

   Employee welfare
6. BIM47080

   Staff training & development
7. BIM47090

   Employer compliance settlements
8. BIM47100

   Share of profits
9. BIM47105

   Payments to dependants and close relatives
10. BIM47106

    Remuneration payments to friends and relatives: wholly and exclusively
11. BIM47107

    Expenses linked to personal interests of a director
12. BIM47110

    Transfer of assets at under value
13. BIM47115

    Employees seconded to charities
14. BIM47120

    Employees seconded to educational establishments
15. BIM47125

    Locums
16. BIM47130

    Timing of deductions
17. BIM47135

    Timing of deductions: remuneration affected
18. BIM47140

    Timing of deductions: profits calculated within the nine month period
19. BIM47145

    Remuneration paid after cessation
20. BIM47150

    Holiday pay
21. BIM47200

    Redundancy payments: general principles
22. BIM47205

    Statutory redundancy payments
23. BIM47210

    Additional payments to redundant employees
24. BIM47215

    Redundancy payments: timing of deductions
25. BIM47217

    Counselling expenses
26. BIM47218

    Retraining expenses
27. BIM47220

    Deductions relating to disguised remuneration
28. BIM47225

    Deemed Employment Payments