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HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
, see all updates

Employment Income Manual: recent changes

Below are details of the amendments that were published on 23 July 2008 (see theupdate index for all updates)

Section Details of update
   
Index Links to appendices in index page inserted
EIM05255 Scale rate expenses: New text re layout of FCO information table
EIM12977 Termination payments: Additional text to clarify position on PILONs and payments of Damages
EIM12979 Termination Payments: Additional text on PILONs and agreements for damages
EIM13070 Amended text on damages and the “Gourley Principle”
EIM13700 Termination payments: Foreign Service; Obsolete material removed
EIM15021 Retirement Benefit Schemes: Additional text on definition of “relevant benefits”
EIM15028 Retirement Benefit Schemes: New text on meaning of “scheme” and “arrangement”
EIM15040 Retirement Benefit Schemes: New text on employer contributions following “Irving”
EIM21650 Benefits: Revised text on benefits arising from transfer of an asset
EIM21652 Benefits: Revised text on benefit of transfer of computer equipment
EIM21653 Benefits: Additional example on calculation of benefit for computer equipment
EIM21655 Benefits: Revised text on transfer of used or depreciated assets
EIM21765 Benefits: New text on Medical Check ups
EIM23000 Car Benefit: New page added to index - cars available for private use
EIM23054 Car Benefit: New page on cars leased to directors/employees
EIM23410 Car Benefit: Ready reckoner for appropriate percentage extended
EIM23641 Car Benefit: New text on Car benefit Averaging agreements
EIM31200 New page added to index - Employees using own vehicles for work
EIM31340 New page with guidance on interpretation of “obliged” for AMAPs
EIM33081 Seafarers Earning Deduction: New text on new information requirement
EIM42420 Basis of assessment: Amended text on payments in week 53/54/56
EIM65799 Particular occupations: New page added to index
EIM65940 Particular occupations: Amended text Councillors expenses deductions
EIM66100 Particular occupations: New text relating to Porters in removal vans
EIM68131 Particular occupations: New page on Flat Rate Expense allowances for Special Constables
EIM71325 Working Rule Agreements: Updated rates for allowances in Construction Industry
EIM71332 Working Rule Agreements: Updated rates for allowances in Plant Hire Industry
EIM77000 New page added to index - Appendices: contents page
EIM77060 New appendix: Copy of BGN re Trainee Educational Psychologists