EIM45201 - Employment income provided through third parties: summary of structure of guidance on exclusions
»Ê¹ÚÌåÓýapp next sequence of pages tells you about the exclusions which are not specific either to employee share and share option schemes or to pension arrangements.
»Ê¹ÚÌåÓýappse are the exclusions which these pages cover.
| Guidance page | Guidance | Section |
|---|---|---|
| EIM45205 onwards | Commercial transactions | Section 554F |
| EIM45215 onwards | Transactions under employee benefit packages | Section 554G |
| EIM45230 onwards | Employee car ownership schemes | Section 554O |
| EIM45240 | Employment income exemptions | Section 554P |
| EIM45245 | Income arising from earmarked sum or asset | Section 554Q |
| EIM45250 | Acquisitions out of earmarked sums or assets | Section 554R |
| EIM45255 onwards | Earmarking of deferred remuneration | Section 554H |
| EIM45275 | Holiday pay schemes | Section 554E |