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Home / Simons-Taxes /Personal and employment tax /Part E4 Employment income /Division E4.3 Exempt income /Other exempt income / E4.339 Agricultural workers dog allowance

E4.339 Agricultural workers dog allowance

Personal and employment tax

Specific rates are agreed for certain expenses. For dog allowances for agricultural workers, guidance is set out in EIM50020. An allowance paid by an employer to an agricultural worker is not subject to tax or NIC and there are no reporting requirements. In

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D6.503 International movement of capital—reportable transactions and events

E5.406A Employees of European Union institutions—tax exemptions

I4.265 Lifetime transfers reported late

I9.421 Situs of simple contract debts for IHT

B3.340A Hire purchase of plant and machinery and similar contracts

E6.303A Domicile of origin

A4.214 Claims following further assessments—income tax and capital gains tax

A1.543 Welsh GAAR

A1.810 Limitation

E8.811 National Insurance number—refusal of application

E4.1118 Calculation and payment of tax due on retrospective income

C3.305 Rollover relief—time limit for acquisition of replacement assets

D3.410 Benefits provided by close companies to participators

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

B3.1006 The relevant interest

D1.1061 Substantial shareholding exemption—interaction with other reliefs

C2.1016 Option to subscribe for shares in a company (share warrants)

B2.202 Capital receipts

D4.104 Company residence and the case law test

E1.416 Dividends from non-UK resident companies—general