EIM60000 - Tax treatment of particular occupations: Cl to J

Pages in the range EIM60000 to EIM64700 cover the tax treatment of particular occupations. The occupations are listed in alphabetical order in the table below.

The Employment Status Manual (ESM) provides additional guidance on the status of workers in particular occupations.

Clergy and ministers of religion

1. EIM60001

   Overview
2. EIM60005

   Type of income
3. EIM60007

   Exemption of income: overview
4. EIM60009

   Exemption of income: properties that do not qualify
5. EIM60011

   Exemption of income: summary of exempt earnings
6. EIM60013

   Exemption of income: statutory amounts and statutory deductions
7. EIM60014

   Exemption of income: Council Tax
8. EIM60015

   Exemption of income: heating, lighting, cleaning, gardening: excluded employments for 2015/2016 and earlier
9. EIM60020

   Provided living accommodation
10. EIM60025

    Gifts and similar receipts
11. EIM60027

    Easter offerings
12. EIM60029

    Fees received
13. EIM60040

    Allowable expenses: overview
14. EIM60042

    Allowable expenses: duties of a minister
15. EIM60044

    Allowable expenses: property expenses
16. EIM60046

    Allowable expenses: particular items
17. EIM60047

    Allowable expenses: particular items: continued
18. EIM60048

    Allowable expenses: domestic expenses
19. EIM60055

    Clergymen
20. EIM60066

    Provisions of the benefits code not applicable to ministers of religion – overview
21. EIM60067

    Provisions of the benefits code not applicable to ministers of religion – working out if a minister of religion has earnings at a rate of less than £8,500 a year
22. EIM60068

    Provisions of the benefits code not applicable to ministers of religion – working out if a minister of religion has earnings at a rate of less than £8,500 a year – authorised deductions

Collegiate bodies

1. EIM60200

   Tax treatment of collegiate bodies

(Former) Customs and Excise Officers

1. EIM60300

   Clothing expenses

Government and other Public Departments

1. EIM60700

   Scope of guidance
2. EIM60710

   Bodies treated as Public Departments
3. EIM60720

   Expenses deductions under Section 368 ITEPA 2003
4. EIM60730

   Expenses deductions under Section 336 ITEPA 2003
5. EIM60740

   Part-time public appointments: general: travel allowances

Doctors

1. EIM61000

   Hospital doctors: treatment of expenses: general
2. EIM61005

   Hospital doctors: treatment of expenses: use of equipment
3. EIM61010

   Hospital doctors: treatment of expenses: mileage allowance
4. EIM61012

   Hospital doctors: treatment of accommodation: pre-registration house officers
5. EIM61015

   Hospital doctors: treatment of expenses: telephone
6. EIM61017

   Hospital doctors: junior doctors on rotational contracts: travel expenses
7. EIM61018

   Hospital doctors: junior doctors on rotational contracts: training expenses and course fees
8. EIM61020

   Trainee general practitioners: car allowances
9. EIM61025

   NHS contributions and payments under retirement annuity contracts: doctors, etc. wholly in employment
10. EIM61030

    Tax treatment of payments from Local Medical Committees to part-time committee members

Educational Psychologists – trainees

1. EIM61200

   Trainee Educational Psychologists – treatment of educational maintenance payments made during period of university training

Electoral Registration Officers and their staffs

1. EIM61300

   England and Wales
2. EIM61301

   Scotland and Northern Ireland
3. EIM61302

   Pay arrangements

Electrical contracting employees

1. EIM61400

   Holiday pay and travelling allowances

Engineering employees

1. EIM61500

   Holiday pay and training schemes

Engineering design employees

1. EIM62600

   Travelling and subsistence allowances
2. EIM62605

   Guidelines issued by the Federation of Engineering Design Companies: introduction
3. EIM62610

   Guidelines issued by the Federation of Engineering Design Companies: travelling expenses
4. EIM62615

   Guidelines issued by the Federation of Engineering Design Companies: mileage allowance
5. EIM62620

   Guidelines issued by the Federation of Engineering Design Companies: overnight subsistence
6. EIM62625

   Guidelines issued by the Federation of Engineering Design Companies: day subsistence

Entertainment industry

1. EIM62800

   Theatrical performers: fees paid to agents
2. EIM62810

   Theatrical performers: fees paid to agents: amount of the deduction

Examiners

1. EIM62910

   Deductions for expenses
2. EIM62920

   Deductions for expenses: use of home

Fire officers

1. EIM63600

   Arrangement of guidance
2. EIM63610

   Full-time members of fire brigades in Great Britain: taxable allowances
3. EIM63620

   Part-time fire officers (retained members): taxable allowances
4. EIM63630

   Part-time fire officers (retained members): long service bounty scheme
5. EIM63640

   Full and part-time fire officers: non-taxable allowances
6. EIM63641

   Motor mileage allowances
7. EIM63645

   Motor mileage allowances paid for private journeys
8. EIM63650

   Expenses deductions: laundering uniforms
9. EIM63660

   Chargeable benefit: provided vehicles: emergency vehicle or ordinary car

Fishermen

1. EIM64000

   Expenses deductions

Footballers: Association football

1. EIM64100

   General: arrangement of guidance
2. EIM64105

   Types of payment
3. EIM64110

   Signing-on fees
4. EIM64115

   Share of transfer fee
5. EIM64120

   Benefits and testimonials
6. EIM64121

   Tax treatment of benefits matches and testimonials given to sportspersons - changes from 6 April 2017
7. EIM64122

   Tax treatment of benefits matches and testimonials given to sportspersons – changes from 6 April 2017 – conditions for tax exemption on first £100,000 payment
8. EIM64123

   Tax treatment of benefits matches and testimonials given to sportspersons –The Sporting Testimonial Payments (Excluded Relevant Step) Regulations
9. EIM64124

   Meaning of ‘customary’
10. EIM64125

    Loyalty bonuses
11. EIM64130

    Payments for representative appearances
12. EIM64140

    Travelling expenses
13. EIM64141

    Travel in the performance of the duties
14. EIM64142

    The home ground
15. EIM64143

    Training facility
16. EIM64144

    Travel expenses: particular journeys
17. EIM64145

    Payments to non-contract and amateur players

Footballers: Rugby football

1. EIM64150

   General: arrangement of guidance
2. EIM64155

   Types of payment
3. EIM64160

   Signing-on fees after 1 January 1996: general: conditional payments

Insurance agents

1. EIM64600

   General - arrangement of guidance
2. EIM64605

   Statement of Practice SP4/97
3. EIM64610

   Trading Income cases
4. EIM64615

   Commission received by agents who are employees
5. EIM64620

   Commission and discounts available to the general public
6. EIM64625

   Invested commission
7. EIM64630

   Discounted premiums or price
8. EIM64635

   Cashbacks received by employees
9. EIM64640

   Expenses: full-time agents
10. EIM64645

    Expenses
11. EIM64650

    Insurance agents

Journalists

1. EIM64700

   Deductions for expenses: newspapers and periodicals