EIM45200 - Employment income provided through third parties: exclusions: general: contents

There are a number of exclusions which prevent a relevant step giving rise to Part 7A income.

1. EIM45201

   Summary of structure of guidance on exclusions
2. EIM45205

   Commercial loans
3. EIM45210

   Commercial transactions other than loans
4. EIM45215

   Employee benefit packages: general
5. EIM45220

   Employee benefit packages: transaction is loan
6. EIM45225

   Employee benefit packages: transaction is not loan
7. EIM45230

   Employee car ownership schemes: conditions
8. EIM45235

   Employee car ownership schemes: relief
9. EIM45240

   Employment income exemptions
10. EIM45245

    Income arising from earmarked sum or asset
11. EIM45250

    Acquisitions out of earmarked sums or assets
12. EIM45255

    Earmarking of deferred remuneration: conditions
13. EIM45260

    Earmarking of deferred remuneration: conditions: examples
14. EIM45265

    Earmarking of deferred remuneration: continued earmarking
15. EIM45270

    Earmarking of deferred remuneration: fall-back charge
16. EIM45275

    Holiday pay schemes