This document contains draft updates to the Employment Income Manual for the changes to Part 7A of ITEPA 2003 as a result of Finance Act 2016, and for the expected changes from Finance Bill 2017.
It doesn’t contain draft guidance on the:
- new charge on outstanding loans
- changes to tackle self-employed schemes
- employer deductions
guidance for those changes will be set out later in 2017.
If you have any comments, or queries, on this draft guidance please contact firstname.lastname@example.org.
The guidance will be finalised and published in the Employment Income Manual following Royal Assent of Finance Bill 2017.