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HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
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Employment Income Manual: recent changes

Below are details of the amendments that were published on 6 February 2009 (seethe update index for all updates).

Section Title and details of update
   
EIM33103 SED – Meaning of offshore installation
EIM33104 SED – Offshore installations and ships, examples
EIM33105 SED – Updated page following Special Commissioners decision CIR v Langley
EIM33106 SED – Updated page following Special Commissioners decision Torr & others v CIR
EIM33107 New Page – Dual or multi-use vessels
EIM33108 New Page – Meaning of “standing” or “stationed”
EIM33109 New Page – Duration of stay at work location