Summary

A guide to the Income Tax (Earnings and Pensions) Act 2003.

Contents

  1. EIM00010
    Data protection
  2. EIM00100
    About this manual
  3. EIM00500
    Employment income: contents
  4. EIM11200
    Incentive award schemes: contents
  5. EIM11300
    Accommodation provided by reason of employment: contents
  6. EIM11800
    PAYE special types of payment: contents
  7. EIM12800
    Termination payments and benefits: contents
  8. EIM15000
    Employer-financed and non-approved retirement benefits schemes: contents
  9. EIM15500
    Value Added Tax: inter-relation with earnings and expenses: contents
  10. EIM16000
    Vouchers and credit tokens: contents
  11. EIM20000
    The benefits code: benefits and expenses payments: contents
  12. EIM22700
    Van and van fuel benefit from 2005/06; heavy goods vehicles: contents
  13. EIM23000
    The benefits code: car and car fuel benefit: contents
  14. EIM26100
    The benefits code: beneficial loans: contents
  15. EIM30000
    The benefits code: scholarships provided for members of the family or household of a director or employee: contents
  16. EIM30050
    Dispensations: contents
  17. EIM30200
    Exemption for amounts which would otherwise be deductible: contents
  18. EIM30500
    Deductions: directors' and officers' liabilities: contents
  19. EIM31200
    Employees using own vehicles for work: mileage allowance payments, AMAPs, MAR, passenger payments: contents
  20. EIM31500
    Employee Car Ownership Schemes (ECOS): contents
  21. EIM31600
    Deductions from general earnings: contents
  22. EIM31800
    Deductions: travel expenses: general: contents
  23. EIM32400
    Deductions: expenses other than travel: contents
  24. EIM33000
    Seafarers’ Earnings Deduction: introduction: contents
  25. EIM34000
    Special rules for employees travelling to work outside the United Kingdom: contents
  26. EIM35000
    Travelling expenses: employees working but not domiciled in the United Kingdom: contents
  27. EIM36500
    Deductions from earnings: capital allowances: introduction: arrangement of guidance: contents
  28. EIM40000
    The scope of the charge to tax on general earnings: contents
  29. EIM42200
    Employment income: basis of assessment for general earnings: arrangement of guidance: contents
  30. EIM42700
    Waivers of remuneration and salary sacrifice: contents
  31. EIM42800
    Residence and domicile: contents
  32. EIM44000
    Optional remuneration arrangements: Contents
  33. EIM45000
    Employment income provided through third parties: overview, general approach: contents
  34. EIM50000
    Tax treatment of particular occupations: contents A to Ce
  35. EIM60000
    Tax treatment of particular occupations: Cl to J
  36. EIM65799
    Tax treatment of particular occupations: L to R
  37. EIM70199
    Tax treatment of particular occupations: S to Z: contents
  38. EIM71400
    Assessments, appeals and other procedures
  39. EIM75000
    The taxation of pension income: contents
  40. EIM76000
    Social security benefits: contents
  41. EIM77000
    Appendices