BIM47000 - Specific deductions: staffing costs: contents

This section deals with a variety of deductions relating to the costs of employing staff. Rules determining when deductions for remuneration are allowed are also covered. »Ê¹ÚÌåÓýapp guidance is arranged as follows.

  1. BIM47005
    Restrictive covenants with employees
  2. BIM47010
    Incentive awards
  3. BIM47015
    Suggestion scheme awards
  4. BIM47060
    Health and safety
  5. BIM47070
    Employee welfare
  6. BIM47080
    Staff training & development
  7. BIM47090
    Employer compliance settlements
  8. BIM47100
    Share of profits
  9. BIM47105
    Payments to dependants and close relatives
  10. BIM47106
    Remuneration payments to friends and relatives: wholly and exclusively
  11. BIM47107
    Expenses linked to personal interests of a director
  12. BIM47110
    Transfer of assets at under value
  13. BIM47115
    Employees seconded to charities
  14. BIM47120
    Employees seconded to educational establishments
  15. BIM47125
    Locums
  16. BIM47130
    Timing of deductions
  17. BIM47135
    Timing of deductions: remuneration affected
  18. BIM47140
    Timing of deductions: profits calculated within the nine month period
  19. BIM47145
    Remuneration paid after cessation
  20. BIM47150
    Holiday pay
  21. BIM47200
    Redundancy payments: general principles
  22. BIM47205
    Statutory redundancy payments
  23. BIM47210
    Additional payments to redundant employees
  24. BIM47215
    Redundancy payments: timing of deductions
  25. BIM47217
    Counselling expenses
  26. BIM47218
    Retraining expenses
  27. BIM47220
    Deductions relating to disguised remuneration
  28. BIM47225
    Deemed Employment Payments