EIM50000 - Tax treatment of particular occupations: contents A to Ce

Pages in the range EIM50000 to EIM50800 cover the tax treatment of particular occupations. »Ê¹ÚÌåÓýapp occupations are listed in alphabetical order in the table below.

»Ê¹ÚÌåÓýapp Employment Status Manual (ESM) provides additional guidance on the status of workers in particular occupations.

Agricultural workers

  1. EIM50010
    Provision of benefits: general
  2. EIM50011
    Board and lodging exemption for lower paid: background
  3. EIM50012
    Board and lodging exemption for lower paid: text of concession
  4. EIM50020
    Dog Allowances

Airline pilots

  1. EIM50045
    Subscriptions to BALPA
  2. EIM50050
    Industry wide FRE for 2006/07 onwards: introduction
  3. EIM50051
    Industry wide FRE for 2006 to 2007 onwards: summary
  4. EIM50052
    Industry wide FRE for 2006/07 onwards: details
  5. EIM50053
    Industry wide FRE for 2006/07 onwards: provision of uniforms
  6. EIM50054
    Industry wide FRE for 2006/07 onwards: provision of noise-cancelling headsets
  7. EIM50055
    Industry wide FRE for 2006/07 onwards: purchase of luggage
  8. EIM50056
    Industry wide FRE for 2006/07 onwards: personal computers
  9. EIM50057
    Industry wide FRE for 2006 to 2007 onwards: 2005 to 2006 and earlier
  10. EIM50058
    Industry wide FRE for 2006/07 onwards: 2005/06 and earlier: example
  11. EIM50059
    Industry-wide FRE for 2006 to 2007 onwards: employer contributions
  12. EIM50060
    Industry wide FRE for 2006/07 onwards: travelling expenses
  13. EIM50065
    Payment of training costs: Milsom & Hinsley v HMRC (SpC569)

Airline cabin crew

  1. EIM50070
    Airline cabin crew: Industry wide FRE from 2013/14 onwards: introduction and summary
  2. EIM50075
    Industry-wide FRE from the tax year 2013 to 2014 onwards: details

Armed forces

  1. EIM50100
    Regular forces
  2. EIM50110
    Reserve and auxiliary forces: taxable payments: exempt payments
  3. EIM50120
    Reserve and auxiliary forces: expenses
  4. EIM50125
    Flat rate expenses for laundering of uniforms

Arts Council of Great Britain

  1. EIM50200
    Tax treatment of awards and bursaries

Bank employees

  1. EIM50300
    Uniformed employees: shoe allowances
  2. EIM50310
    Uniformed employees: expenses deductions

British Telecom employees

  1. EIM50500
    Expenses payments and benefits received

Building and civil engineering employees

  1. EIM50605
    Travel and lodging allowances for 1998-99 and later years
  2. EIM50610
    Travelling allowances: building industry in general
  3. EIM50615
    Travelling allowances: special classes of building and civil engineering employees
  4. EIM50620
    Lodging allowances: general
  5. EIM50625
    Tax-free payments
  6. EIM50630
    Lodging allowance certificates

Car mechanics

  1. EIM50700
    Car mechanics

Carers

  1. EIM50670
    Carers � exemption for board and lodging

Census of population

  1. EIM50800
    Tax treatment of remuneration