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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 8 May 2009 (see the updateindex for all updates)

Section Details of update
EIM04700 Contents page amended
EIM05200 Scale Rate payments – use of advisory benchmark scale rates
EIM05230 New Page – Subsistence expenses. Advisory benchmark scale rates
EIM05231 New Page – Subsistence expenses. Table of benchmark scale rates
EIM05232 New Page – Subsistence expenses. Examples of regular
EIM30052 Dispensations – amended guidance on retrospection
EIM30055 Dispensations – additional text on conditions to be satisfied
EIM30061 Dispensations – additional text on vouching of claims
EIM30073 Dispensations – amended text on staying with family or friends
EIM66145 Lorry Drivers – amended text on use of advisory benchmark scale rates
EIM76100 Social Security Benefits – Amended table of non-taxable social security benefits