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

»Ê¹ÚÌåÓýappre 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