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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 28 March 2008 (see the update index for all updates).

Page Title and details of update
EIM01471 Employee working at home: arrangement of guidance - new page
EIM01475 Household expenses: broadband internet – new page
EIM01570 Personal pension arrangements - changes
EIM04800 Retirement lump sums - new text
EIM13660 Lump sums and pension schemes - new page
EIM15021 EFRBS – definition of relevant benefits - extra text
EIM15021A EFRBS: excluded benefits - accommodation - new page
EIM15021B EFRBS: excluded benefits - accommodation - new page
EIM15021C EFRBS: excluded benefits - employee’s family - new page
EIM15021D EFRBS: excluded benefits - before 6 April 1998 - new page
EIM15021E EFRBS: excluded benefits - welfare counselling - new page
EIM15021F EFRBS: excluded benefits - recreational benefits - new page
EIM15021G EFRBS: excluded benefits - annual parties - new page
EIM15021H EFRBS: excluded benefits - writing of wills - new page
EIM15021I EFRBS: excluded employment - equipment for disabled - new page
EIM15155 EFRBS: created by cash inducements - text rewritten
EIM21675 General benefits: canteen exemption - new page
EIM21970 General benefits: workplace nurseries - changes
EIM23124 Car benefit: carbon offset charges - new page
EIM23440 Car benefit: new text on “hybrid” cars
EIM32360 Travel between places of work - changes
EIM32712 New entries for airlines and police employees
EIM33064 Seafarers Earnings - reworked example of disapplying ESC A11
EIM61017 Junior doctors on rotational contracts - travelling expenses - new page
EIM61018 Junior doctors on rotational contracts - training expenses - new page
EIM65870 Retirement and death lump sums - new text
EIM74001 Lump sums under registered pension schemes - new text
EIM74261 PAYE status of partnership annuities - changes
EIM77020 Appendix 2 - extra section relating to international business travel