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HMRC internal manual

Employment Income Manual

Employment income provided through third parties: Summary of structure of guidance on transitional rules

EIM45905 introduces the anti-forestalling rules.

EIM45910 and EIM45915 explain the anti-forestalling rules which apply if a step was taken within (what are now) Section 554C(1)(a) and (d) respectively.

Some of the statutory exclusions apply with modifications to steps taken during the anti-forestalling period. EIM45920 onwards explain these modifications.

EIM45935 onwards explain the ‘settlement credit’ rules in Schedule 2 paragraph 59 FA 2011.