EIMUPDATE080328 - 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