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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 19 March 2009 (see theupdate index for all updates)

Section Details of update
EIM22030 Amended text: Registered Childcare
EIM22035 Page deleted
EIM26104 Amended text: Beneficial loans – the official rate of interest
EIM32005 Amended text: Temporary workplace
EIM32075 Amended text: Travel for necessary attendance
EIM32080 Amended text: 24 Month rule
EIM32125 Amended text: Fixed term appointments and agency workers
EIM40000 Contents page: Amended for new pages
EIM40002 Amended text: The year earnings are “for”
EIM40008 New page: The year earnings are “for”
EIM40009 New page: Arrangement of guidance on the year earnings are “for”
EIM40011 New page: Approach to determining the year earnings are “for”
EIM40012 New page: Annual bonuses for meeting corporate team or personal targets
EIM40013 New page: Bonuses and deferred remuneration plans, conditionality and employers discretion
EIM40014 New page: Long Term Incentive Plans (LTIP) and deferred remuneration
EIM40015 New page: The year that LTIP and other deferred remuneration arrangements are “for”
EIM40016 New page: Staged vesting
EIM64120 Amended text: Sportsmen & women; Benefits and testimonials
EIM71328 Amended text: Lodging and subsistence allowance; Lift Industry
EIM76309 Page deleted