EIM01000 - Employment income: particular items: A to P: contents
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EIM01005Alphabetical list of particular items
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EIM01010Bank charges
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EIM01020Board and lodging
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EIM01025Board and lodging: example
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EIM01030Car parking facilities at or near the employee's workplace
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EIM01035Employment income: charging facilities at or near the employee's workplace
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EIM01040Christmas presents or bonuses
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EIM01050Commutation payments
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EIM01060Club membership fees
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EIM01070Rewards for recovery of lost or stolen credit cards
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EIM01080Dirty money
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EIM01090Discounts
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EIM01100Examination grants to employees
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EIM01110Expenses payments and reimbursements
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EIM01120Financial loss allowance
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EIM01125Financial loss allowances: voluntary office-holders with relevant authorities
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EIM01130Financial loss allowances: lost employment income
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EIM01135Financial loss allowances: lost employment income: examples
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EIM01140Flexible benefit plans
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EIM01141contractual reduction in gross pay
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EIM01142earnings from employment
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EIM01143benefit allowances
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EIM01150Football clubs: payments to intermediaries
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EIM01151Football clubs: payments to intermediaries: indicators of risk
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EIM01152Football clubs: payments to intermediaries: retention of records
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EIM01200Further education and training costs: introduction
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EIM01210Work-related training: general
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EIM01220Work-related training: meaning of work-related training
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EIM01230Work-related training: meaning of related employment
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EIM01235Work-related training: reimbursement of pre-employment training expenses: Silva v Charnock
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EIM01240Work-related training: costs related to training
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EIM01250Work-related training: excluded expenditure/apportionment of costs
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EIM01260Work-related training: travel and subsistence costs
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EIM01270Work-related training: incidental overnight expenses
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EIM01280Work-related training: provision of assets
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EIM01300Work-related training: provision by third parties
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EIM01310Employment income: further education and training costs: Individual Learning Accounts/Individual Training Accounts: background
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EIM01315Employment income: further education and training costs: Individual Training Accounts: exemption
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EIM01320Employment income: further education and training costs: Individual Training Accounts: where the exemption does not apply
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EIM01400Garage allowances
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EIM01450Gifts and other voluntary payments
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EIM01460Gifts not taxable as earnings
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EIM01470Holiday pay
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EIM01471Employees who work at home: arrangement of guidance
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EIM01472Payments to reimburse additional costs: introduction
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EIM01474What costs can be reimbursed?
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EIM01475Broadband internet charges
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EIM01476How much can be reimbursed
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EIM01478Example
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EIM01480Leasing of assets for use by employees
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EIM01490Loans released or written off
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EIM01500Long service testimonial awards: general
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EIM01501Exemption for long service testimonial awards: maximum exempt amount
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EIM01502Exemption for long service testimonial awards: form of qualifying awards
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EIM01503Exemption for long service testimonial awards: multiple awards
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EIM01504Exemption for long service testimonial awards: meaning of "same employer"
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EIM01510Exemption for long service testimonial awards: example
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EIM01530Meals: cash allowances to employees
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EIM01550Medical expenses and insurance
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EIM01560National Savings Certificate schemes: employer's contributions
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EIM01570Personal pension schemes
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EIM01600Phantom share schemes