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HMRC internal manual

Employment Income Manual

Employment Income Manual: recent changes

Below are details of the amendments that were published on 29 March 2007 (see the update index for all updates)

Section Title and details of update
EIM13760 Statutory redundancy payment: weekly rate updated
EIM16065-EIM16068 Travel cards: new pages
EIM21008 Interaction between ss201 and 401 ITEPA: additional material
EIM21617 Homeworking: additional material
EIM21779 Mobile phones: change to reflect FA06 amendment
EIM21800 Pensions: changes to reflect new pension rules
EIM21846 Benefits for disabled employees: additional material
EIM23131 Car benefit: new page regarding the notional price of a Smart EV
EIM31659 Employees’ expenses: new page on the effect of reimbursement
EIM31818 Travel expenses: new example
EIM31833 Travel expenses: new page on travel cards
EIM40207 Duties on a vessel or aircraft: expanded examples
EIM42430 Timing of expenses deductions: new paragraph
EIM50060 Particular occupations: new page on airline pilots’ training costs
EIM66110 Lorry drivers: subsistence allowance updated
EIM71332 Plant Hire industry: WRA rates updated
EIM71340 Thermal Insulation industry: WRA rates updated