EIM70199 - Tax treatment of particular occupations: S to Z: contents

Pages in the range EIM70200 to EIM71399 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.

Seafarers

1. EIM70200

   Uniform allowances
2. EIM70205

   Deduction for provision of own food
3. EIM70210

   Bedding and protective clothing provided for trawler crews
4. EIM70215

   General: taxation of allowances
5. EIM70220

   Salvage awards
6. EIM70225

   Residence status of seafarers
7. EIM70230

   Residence status: employment outside United Kingdom territorial waters
8. EIM70235

   Non-resident seafarer coming to the United Kingdom
9. EIM70240

   Location of duties for tax purposes
10. EIM70245

    The deduction from seafarers' earnings

Steel industry employees

1. EIM70400

   Redundancies

Students: foreign students

1. EIM70500

   Foreign students employed in the United Kingdom during their holidays

Teachers, lecturers and tutors

1. EIM70695

   Guidance on expenses: introduction
2. EIM70700

   Committee of Vice Chancellors and Principals guidance: university lecturers
3. EIM70701

   Committee of Vice Chancellors and Principals guidance: university lecturers: fees and expenses: general
4. EIM70702

   Committee of Vice Chancellors and Principals guidance: university lecturers: fees and expenses: fees
5. EIM70703

   Committee of Vice Chancellors and Principals guidance: university lecturers: fees and expenses: travelling and subsistence expenses
6. EIM70705

   Teachers in higher education
7. EIM70706

   Association of University and College Lecturers: notes on expenses deductions: general
8. EIM70707

   Association of University and College Lecturers: notes on expenses deductions: special clothing
9. EIM70708

   Association of University and College Lecturers: notes on expenses deductions: books
10. EIM70709

    Tax treatment of teachers, lecturers and tutors: Association of University and College Lecturers - notes on expenses deductions - equipment
11. EIM70710

    Association of University and College Lecturers: notes on expenses deductions: research expenditure
12. EIM70711

    Association of University and College Lecturers: notes on expenses deductions: expenses of attending courses, conferences, etc.
13. EIM70712

    Association of University and College Lecturers: notes on expenses deductions: subscriptions to learned societies, etc.
14. EIM70713

    Association of University and College Lecturers: notes on expenses deductions: use of accommodation at home
15. EIM70714

    Association of University and College Lecturers: notes on expenses deductions: use of accommodation at home: amount of allowance
16. EIM70715

    Association of University and College Lecturers: notes on expenses deductions: travelling expenses
17. EIM70717

    Association of University and College Lecturers: notes on expenses deductions: expenses payments received from an employer
18. EIM70720

    School teachers' expenses: general
19. EIM70725

    School teachers' expenses: books
20. EIM70730

    School teachers' expenses: sports clothing
21. EIM70735

    School teachers' expenses: use of home
22. EIM70740

    School teachers' expenses: use of home: availability of school premises
23. EIM70745

    School teachers' expenses: travelling expenses
24. EIM70750

    School teachers' expenses: travelling expenses: attendance at functions outside school hours
25. EIM70755

    School teachers' expenses: travelling expenses: supply teachers
26. EIM70760

    School teachers' expenses: travelling expenses: peripatetic teachers
27. EIM70770

    Members of religious orders who are also teachers
28. EIM70780

    Visiting teachers
29. EIM70790

    Teachers and academics

Tree fellers

1. EIM70800

   Expenditure on power saws

Veterinary Inspectors

1. EIM71050

   Emergency easement – Veterinary Inspectors

Volunteers and Voluntary organisations

1. EIM71100

   Unpaid office holders
2. EIM71105

   Research volunteers - participants in drug trial, etc
3. EIM71120

   Voluntary office holders: payments of private expenses
4. EIM71125

   Voluntary office holders: meaning of ‘reasonable’
5. EIM71130

   Voluntary office holders: meaning of reasonable: examples
6. EIM71150

   Volunteer drivers’ guidance: contents

Waiters

1. EIM71200

   Tips, etc.

Working rule agreements

1. EIM71300

   Background
2. EIM71301

   Involvement of HMRC
3. EIM71302

   Operation of agreements by employers
4. EIM71303

   Rates of payment of allowances
5. EIM71304

   Employment intermediaries travel expense provisions
6. EIM71305

   Consequences for employee
7. EIM71306

   Daily travel allowances
8. EIM71307

   Lodging allowances
9. EIM71308

   Lodging allowances: definition of dependant
10. EIM71309

    Lodging allowances: zoning
11. EIM71310

    Lodging allowances: single employees without dependants
12. EIM71311

    Site-based staff employees: extension of arrangements
13. EIM71312

    Site-based staff employees: definition
14. EIM71313

    Site-based staff employees: qualifying conditions
15. EIM71314

    Site-based staff employees: qualifying conditions: condition 1
16. EIM71315

    Site-based staff employees: qualifying conditions: condition 2
17. EIM71316

    Site-based staff employees: qualifying conditions: condition 3
18. EIM71317

    Site-based staff employees: qualifying conditions: condition 4
19. EIM71318

    SA Return and forms P9D and P11D
20. EIM71320

    List of agreements
21. EIM71325

    Rates of allowances paid under particular working rule agreements: the Construction Confederation
22. EIM71326

    Rates of allowances paid under particular agreements: Electrical Contractors' Association
23. EIM71327

    Rates of allowances paid under particular agreements: Building and Engineering Services Association
24. EIM71328

    Rates of allowances paid under particular agreements: Lift Industry
25. EIM71329

    Rates of allowances paid under particular agreements: Mastic Asphalt Council
26. EIM71330

    Rates of allowances paid under particular agreements: Engineering Construction Industry
27. EIM71331

    Rates of allowances paid under particular agreements: Demolition industry
28. EIM71332

    Rates of allowances paid under particular agreements: Plant Hire industry
29. EIM71334

    Rates of allowances paid under particular agreements: plumbing and mechanical engineering services
30. EIM71336

    Rates of allowances paid under particular agreements: Power Cable Jointers
31. EIM71337

    Rates of allowances paid under particular agreements: Refractory Users’ Association
32. EIM71338

    Rates of allowances paid under particular agreements: Technical Lighting and Access Specialists
33. EIM71340

    Rates of allowances paid under particular agreements: Thermal Insulation Contractors' Association
34. EIM71341

    Tax treatment of working rule agreements: rates of allowances paid under particular agreements: Federation of Master Builders (BATJIC)