2024Å·ÖÞ±­Èü³Ì

Cookies on 2024Å·ÖÞ±­Èü³Ì

We use some essential cookies to make this website work.

We’d like to set additional cookies to understand how you use 2024Å·ÖÞ±­Èü³Ì, remember your settings and improve government services.

We also use cookies set by other sites to help us deliver content from their services.

You have accepted additional cookies. You can change your cookie settings at any time.

You have rejected additional cookies. You can change your cookie settings at any time.

View cookies
Skip to main content
2024Å·ÖÞ±­Èü³Ì

Navigation menu

Menu
Search 2024Å·ÖÞ±­Èü³Ì

Services and information

  • Benefits
  • Births, death, marriages and care
  • Business and self-employed
  • Childcare and parenting
  • Citizenship and living in the UK
  • Crime, justice and the law
  • Disabled people
  • Driving and transport
  • Education and learning
  • Employing people
  • Environment and countryside
  • Housing and local services
  • Money and tax
  • Passports, travel and living abroad
  • Visas and immigration
  • Working, jobs and pensions

Government activity

  • Departments

    Departments, agencies and public bodies

  • News

    News stories, speeches, letters and notices

  • Guidance and regulation

    Detailed guidance, regulations and rules

  • Research and statistics

    Reports, analysis and official statistics

  • Policy papers and consultations

    Consultations and strategy

  • Transparency

    Data, Freedom of Information releases and corporate reports

Search

Beta This part of 2024Å·ÖÞ±­Èü³Ì is being rebuilt – find out what beta means

  1. Home
HMRC internal manual

Employment Income Manual

From:
HM Revenue & Customs
Published
22 May 2014
Updated:
29 April 2025 - See all updates
  1. Back to contents
  2. EIM45000

EIM45800 - Employment income provided through third parties: remittance basis: contents

  1. EIM45805
    A does not meet Section 26A requirement or is ordinarily UK resident
  2. EIM45810
    A meets Section 26A requirement - tax years 2013-14 and later
  3. EIM45811
    A is not ordinarily UK resident - tax years 2012-13 and earlier
  4. EIM45815
    Effect on reductions under Sections 554Z5 to 554Z8
  5. EIM45820
    Derivation of sum of money or asset which is subject of relevant step
  6. EIM45825
    Transitional rules
  7. EIM45850
    Miscellaneous
Previous page
Next page

Is this page useful?

  • Maybe
Thank you for your feedback

Help us improve 2024Å·ÖÞ±­Èü³Ì

Don’t include personal or financial information like your National Insurance number or credit card details.

Help us improve 2024Å·ÖÞ±­Èü³Ì

To help us improve 2024Å·ÖÞ±­Èü³Ì, we’d like to know more about your visit today. .

Services and information

  • Benefits
  • Births, death, marriages and care
  • Business and self-employed
  • Childcare and parenting
  • Citizenship and living in the UK
  • Crime, justice and the law
  • Disabled people
  • Driving and transport
  • Education and learning
  • Employing people
  • Environment and countryside
  • Housing and local services
  • Money and tax
  • Passports, travel and living abroad
  • Visas and immigration
  • Working, jobs and pensions

Government activity

  • Departments
  • News
  • Guidance and regulation
  • Research and statistics
  • Policy papers and consultations
  • Transparency
  • How government works
  • Get involved

Support links

  • Help
  • Privacy
  • Cookies
  • Accessibility statement
  • Contact
  • Terms and conditions
  • Rhestr o Wasanaethau Cymraeg
  • Government Digital Service
All content is available under the , except where otherwise stated