°Ç¸ç³Ô¹Ï

Skip to main content
HMRC internal manual

Employment Income Manual

From:
HM Revenue & Customs
Published
22 May 2014
Updated:
5 May 2026 - See all updates

EIM60000 - Tax treatment of particular occupations: Cl to J

Pages in the range EIM60000 to EIM64700 cover the tax treatment of particular occupations. The occupations are listed in alphabetical order in the table below.

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

Clergy and ministers of religion

  1. EIM60001
    Overview
  2. EIM60005
    Type of income
  3. EIM60007
    Exemption of income: overview
  4. EIM60009
    Exemption of income: properties that do not qualify
  5. EIM60011
    Exemption of income: summary of exempt earnings
  6. EIM60013
    Exemption of income: statutory amounts and statutory deductions
  7. EIM60014
    Exemption of income: Council Tax
  8. EIM60015
    Exemption of income: heating, lighting, cleaning, gardening: excluded employments for 2015/2016 and earlier
  9. EIM60020
    Provided living accommodation
  10. EIM60025
    Gifts and similar receipts
  11. EIM60027
    Easter offerings
  12. EIM60029
    Fees received
  13. EIM60040
    Allowable expenses: overview
  14. EIM60042
    Allowable expenses: duties of a minister
  15. EIM60044
    Allowable expenses: property expenses
  16. EIM60046
    Allowable expenses: particular items
  17. EIM60047
    Allowable expenses: particular items: continued
  18. EIM60048
    Allowable expenses: domestic expenses
  19. EIM60055
    Clergymen
  20. EIM60066
    Provisions of the benefits code not applicable to ministers of religion – overview
  21. EIM60067
    Provisions of the benefits code not applicable to ministers of religion – working out if a minister of religion has earnings at a rate of less than £8,500 a year
  22. EIM60068
    Provisions of the benefits code not applicable to ministers of religion – working out if a minister of religion has earnings at a rate of less than £8,500 a year – authorised deductions

Collegiate bodies

  1. EIM60200
    Tax treatment of collegiate bodies

(Former) Customs and Excise Officers

  1. EIM60300
    Clothing expenses

Government and other Public Departments

  1. EIM60700
    Scope of guidance
  2. EIM60710
    Bodies treated as Public Departments
  3. EIM60720
    Expenses deductions under Section 368 ITEPA 2003
  4. EIM60730
    Expenses deductions under Section 336 ITEPA 2003
  5. EIM60740
    Part-time public appointments: general: travel allowances

Doctors

  1. EIM61000
    Hospital doctors: treatment of expenses: general
  2. EIM61005
    Hospital doctors: treatment of expenses: use of equipment
  3. EIM61010
    Hospital doctors: treatment of expenses: mileage allowance
  4. EIM61012
    Hospital doctors: treatment of accommodation: pre-registration house officers
  5. EIM61015
    Hospital doctors: treatment of expenses: telephone
  6. EIM61017
    Hospital doctors: junior doctors on rotational contracts: travel expenses
  7. EIM61018
    Hospital doctors: junior doctors on rotational contracts: training expenses and course fees
  8. EIM61020
    Trainee general practitioners: car allowances
  9. EIM61025
    NHS contributions and payments under retirement annuity contracts: doctors, etc. wholly in employment
  10. EIM61030
    Tax treatment of payments from Local Medical Committees to part-time committee members

Educational Psychologists – trainees

  1. EIM61200
    Trainee Educational Psychologists – treatment of educational maintenance payments made during period of university training

Electoral Registration Officers and their staffs

  1. EIM61300
    England and Wales
  2. EIM61301
    Scotland and Northern Ireland
  3. EIM61302
    Pay arrangements

Electrical contracting employees

  1. EIM61400
    Holiday pay and travelling allowances

Engineering employees

  1. EIM61500
    Holiday pay and training schemes

Engineering design employees

  1. EIM62600
    Travelling and subsistence allowances
  2. EIM62605
    Guidelines issued by the Federation of Engineering Design Companies: introduction
  3. EIM62610
    Guidelines issued by the Federation of Engineering Design Companies: travelling expenses
  4. EIM62615
    Guidelines issued by the Federation of Engineering Design Companies: mileage allowance
  5. EIM62620
    Guidelines issued by the Federation of Engineering Design Companies: overnight subsistence
  6. EIM62625
    Guidelines issued by the Federation of Engineering Design Companies: day subsistence

Entertainment industry

  1. EIM62800
    Theatrical performers: fees paid to agents
  2. EIM62810
    Theatrical performers: fees paid to agents: amount of the deduction

Examiners

  1. EIM62910
    Deductions for expenses
  2. EIM62920
    Deductions for expenses: use of home

Fire officers

  1. EIM63600
    Arrangement of guidance
  2. EIM63610
    Full-time members of fire brigades in Great Britain: taxable allowances
  3. EIM63620
    Part-time fire officers (retained members): taxable allowances
  4. EIM63630
    Part-time fire officers (retained members): long service bounty scheme
  5. EIM63640
    Full and part-time fire officers: non-taxable allowances
  6. EIM63641
    Motor mileage allowances
  7. EIM63645
    Motor mileage allowances paid for private journeys
  8. EIM63650
    Expenses deductions: laundering uniforms
  9. EIM63660
    Chargeable benefit: provided vehicles: emergency vehicle or ordinary car

Fishermen

  1. EIM64000
    Expenses deductions

Footballers: Association football

  1. EIM64100
    General: arrangement of guidance
  2. EIM64105
    Types of payment
  3. EIM64110
    Signing-on fees
  4. EIM64115
    Share of transfer fee
  5. EIM64120
    Benefits and testimonials
  6. EIM64121
    Tax treatment of benefits matches and testimonials given to sportspersons - changes from 6 April 2017
  7. EIM64122
    Tax treatment of benefits matches and testimonials given to sportspersons – changes from 6 April 2017 – conditions for tax exemption on first £100,000 payment
  8. EIM64123
    Tax treatment of benefits matches and testimonials given to sportspersons –The Sporting Testimonial Payments (Excluded Relevant Step) Regulations
  9. EIM64124
    Meaning of ‘customary’
  10. EIM64125
    Loyalty bonuses
  11. EIM64130
    Payments for representative appearances
  12. EIM64140
    Travelling expenses
  13. EIM64141
    Travel in the performance of the duties
  14. EIM64142
    The home ground
  15. EIM64143
    Training facility
  16. EIM64144
    Travel expenses: particular journeys
  17. EIM64145
    Payments to non-contract and amateur players

Footballers: Rugby football

  1. EIM64150
    General: arrangement of guidance
  2. EIM64155
    Types of payment
  3. EIM64160
    Signing-on fees after 1 January 1996: general: conditional payments

Insurance agents

  1. EIM64600
    General - arrangement of guidance
  2. EIM64605
    Statement of Practice SP4/97
  3. EIM64610
    Trading Income cases
  4. EIM64615
    Commission received by agents who are employees
  5. EIM64620
    Commission and discounts available to the general public
  6. EIM64625
    Invested commission
  7. EIM64630
    Discounted premiums or price
  8. EIM64635
    Cashbacks received by employees
  9. EIM64640
    Expenses: full-time agents
  10. EIM64645
    Expenses
  11. EIM64650
    Insurance agents

Journalists

  1. EIM64700
    Deductions for expenses: newspapers and periodicals