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  1. Home
HMRC internal manual

Employment Income Manual

From:
HM Revenue & Customs
Published
22 May 2014
Updated:
14 May 2025 - See all updates
  1. Back to contents

EIM30500 - Deductions: directors' and officers' liabilities: contents

  1. EIM30501
    Directors' and officers' liabilities: general
  2. EIM30505
    Directors' and officers' liabilities: relief due
  3. EIM30507
    Directors' and officers' liabilities: cases to be dealt with by an Inspector
  4. EIM30509
    Directors' and officers' liabilities: amounts on which relief due
  5. EIM30511
    Directors' and officers' liabilities: qualifying liabilities
  6. EIM30513
    Directors' and officers' liabilities: qualifying contracts of insurance
  7. EIM30517
    Directors' and officers' liabilities: qualifying contracts of insurance: excluded contracts: connected contracts
  8. EIM30519
    Directors' and officers' liabilities: qualifying contracts of insurance: apportionment where more than one person or risk covered
  9. EIM30521
    Directors' and officers' liabilities: qualifying contracts of insurance: dispensations
  10. EIM30523
    Directors' and officers' liabilities: no relief if unlawful to insure
  11. EIM30530
    Directors' and officers' liabilities: relief for ex-employees
  12. EIM30532
    Directors' and officers' liabilities: relief for ex-employees: relief for 'excess' liabilities
  13. EIM30534
    Directors' and officers' liabilities: relief for ex-employees: time limits
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