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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 18 December 2008 (see theupdate index for all updates)

Section Details of update
   
EIM10210 Late Night Taxis – Clarification of guidance
EIM11371 Living Accommodation – Homes owned outside the UK – New Page
EIM11372 Living Accommodation – Homes owned outside the UK – New Page
EIM11373 Living Accommodation – Homes owned outside the UK – New Page
EIM11374 Living Accommodation – Homes owned outside the UK – New Page
EIM13842 Termination Payments – Payments from Redundancy Payments Offices
EIM21831 Late Night Taxis – Car sharing arrangements
EIM21832 Late Night Taxis - Examples
EIM21845 Welfare Counselling – Amended Guidance
EIM23000 Car Benefits: New pages added to index
EIM23011 Car Benefits: New Page summarising adjustments for disabled drivers
EIM23650 Car benefit miscellaneous: employees in the motor industry
EIM23651 Car benefit miscellaneous: test and experimental cars (from 2009/10)
EIM23652 Car benefit miscellaneous: demonstration and courtesy cars (from 2009/10)
EIM23653 Car benefit: employees with frequent changes of car (from 2009/10)
EIM23654 Car benefit: employees with frequent changes of car (from 2009/10) - requests for special treatment
EIM23655 Car benefit: employees with frequent changes of car (from 2009/10) - averaging process: outline
EIM23656 Car benefit: employees with frequent changes of car (from 2009/10) - Averaging Step 1: identify the cars to be subject to averaging
EIM23657 Car benefit: employees with frequent changes of car (from 2009/10) – Averaging cars without a CO2 emissions figure
EIM23658 Car benefit: employees with frequent changes of car (from 2009/10) - Averaging Step 2: group the cars subject to averaging
EIM23659 Car benefit: employees with frequent changes of car (from 2009/10) - Averaging Step 3: average price of notional car
EIM23660 Car benefit: employees with frequent changes of car (from 2009/10) - Averaging Step 4: average CO2 emissions and appropriate percentage of notional car
EIM23661 Car benefit: employees with frequent changes of car (from 2009/10) - Averaging Step 5: benefit charge of notional car
EIM23662 Car benefit: employees with frequent changes of car (from 2009/10) - Averaging Step 6: identify qualifying employees
EIM23663 Car benefit: employees with frequent changes of car (from 2009/10) - Averaging Step 7: allocate qualifying employees to the notional cars
EIM23664 Car benefit: employees with frequent changes of car (from 2009/10) - benefit charge of notional car - example
EIM23665 Car benefit: employees with frequent changes of car (from 2009/10) - practical issues
EIM23666 Car benefit: employees with frequent changes of car (from 2009/10) - procedures and record-keeping
EIM23667 Car benefit: employees with frequent changes of car (from 2009/10) - car fuel benefit
EIM30059 Dispensations – Revised guidance on checking and authorisation
EIM30073 Dispensations – Revised guidance on travel and subsistence expenses
EIM30083 Dispensations – Amended text regarding requests for further information
EIM33000 Seafarers Earnings Deduction (SED) – New pages added to index
EIM33001 SED – new text re Share Option Gains and Salvage Payments
EIM33007 SED – New text - Voyages beginning or ending in the UK or outside the UK
EIM33103 SED – Changes to text related to rewrite of ITA 2007
EIM33104 SED – Changes to text following commissioners’ decision
EIM33105 SED – New Page - offshore installations and ships: Langley v CIR
EIM33106 SED - New Page - offshore installations and ships: Torr and Others v CIR (Pride South America)
EIM36870 Capital Allowances – revised text re late claims
EIM40000 Scope of the charge – New page
EIM40002 General Earnings – Changes to text re remittance and residence
EIM40003 General Earnings – Changes to text - Summary of charging provisions
EIM40031 Change to text following FA 2008 – Definition of foreign employer
EIM40033 Change to text following FA 2008
EIM40101 Change to text following FA 2008
EIM40302 Change to text following FA 2008
EIM40323 Page Deleted
EIM42802 Residence: Meaning of resident – text amended following FA 2008
EIM42840 Residence: Revised text – counting days spent in the UK – FA 2008
EIM43015 Residence: Revised text – Irish Republic employments – FA 2008
EIM61012 Tax treatment of doctors – Living Accommodation for Pre registration House Officers – Amended text
EIM64120 Amended text – Testimonials and benefit matches for sportsmen and women
EIM71327 Working Rule Agreements – Updated Rates - HVCA
EIM71329 Working Rule Agreements – Updated Rates – Mastic Asphalt
EIM71338 Working Rule Agreements – Updated Rates – Technical Lighting
EIM71340 Working Rule Agreements – Updated Rates – Thermal Insulation
EIM74652 State Pension Lump Sum – Amended tax regarding abolition of starting rate
EIM76000 Additional index entries – Employment and Support Allowance
EIM76100 Addition of Income related Employment and Support Allowance to list of non-taxable benefits
EIM76101 Addition of Contributions related Employment and Support Allowance to list of taxable benefits
EIM76180 Additional text – Employment and Support Allowance
EIM76185 New page – Employment and Support Allowance - Background
EIM76186 New page – Employment and Support Allowance - Details
EIM77050 Transfer of Goodwill – Amended text