EIMUPDATE090728 - Employment Income Manual: recent changes
Below are details of the amendments that were published on 28 July 2009 (see the update index for all updates)
| Section | Details of update |
| EIM05230 | Benchmark scale rate payments; additional text |
| EIM11812 | PAYE: New Page; Special type of payer or payee: payments by payroll agent |
| EIM13690 | Termination payments; foreign service, FA08 changes |
| EIM15000 | Employer-financed and non-approved retirement benefits schemes: table of contents; updated |
| EIM15010 | Non-approved and employer-financed retirement benefits schemes: introduction; additional text re 05 April 2006 changes |
| EIM15015 | Employer-financed retirement benefits schemes: tax charges; additional text re 05 April 2006 changes |
| EIM15020 | Employer-financed retirement benefits schemes: general definitions; additional text |
| EIM15021 | Employer-financed retirement benefits schemes: definition of “relevant benefits”; amended text |
| EIM15021A | Page deleted |
| EIM15021B | Page deleted |
| EIM15021C | Page deleted |
| EIM15021D | Page deleted |
| EIM15021E | Page deleted |
| EIM15021F | Page deleted |
| EIM15021G | Page deleted |
| EIM15021H | Page deleted |
| EIM15021I | Page deleted |
| EIM15022 | Employer-financed retirement benefits schemes: excluded benefits: living accommodation and related benefits: accommodation; Previously EIM15021A |
| EIM15023 | Employer-financed retirement benefits schemes: New page; excluded benefits: living accommodation and related benefits: accommodation related; previously EIM15021B |
| EIM15024 | Employer-financed retirement benefits schemes: excluded benefits: living accommodation and related benefits: benefits provided to employee’s family; amended text; previously EIM15021C |
| EIM15025 | Employer-financed retirement benefits schemes: New page; excluded benefits: non-cash benefits received before 6 April 1998; previously EIM15021D |
| EIM15026 | Employer-financed retirement benefits schemes: New page; excluded benefits: welfare counselling; previously EIM15021E |
| EIM15027 | Employer-financed retirement benefits schemes: New page; excluded benefits: recreational benefits; previously EIM15021F |
| EIM15028 | Employer-financed retirement benefits schemes: New page; excluded benefits: annual parties and similar functions; previously EIM15021G |
| EIM15029 | Employer-financed retirement benefits schemes: New page excluded benefits: writing of wills etc. Previously EIM15021H |
| EIM15030 | Employer-financed retirement benefits schemes: New page; excluded benefits: equipment for disabled employees; previously EIM15021I |
| EIM15032 | Page deleted |
| EIM15035 | Page deleted |
| EIM15036 | Page deleted |
| EIM15038 | Page deleted |
| EIM15040 | Page deleted |
| EIM15042 | Employer-financed retirement benefits schemes: New page; meaning of “retirement”; previously EIM15022 |
| EIM15044 | Employer-financed retirement benefits schemes: New page; ill-health and disablement; previously EIM15024 |
| EIM15048 | Employer-financed retirement benefits schemes: New page; definition of “scheme”; previously EIM15028 |
| EIM15050 | Employer-financed retirement benefits schemes: New page; identification; previously EIM15030 |
| EIM15051 | Page deleted |
| EIM15052 | Employer-financed retirement benefits schemes: New page; periods when a scheme is not registered; previously EIM15032 |
| EIM15055 | Employer-financed retirement benefits schemes: New page; persons chargeable and residence rules; previously EIM15035 |
| EIM15056 | Employer-financed retirement benefits schemes: New page; definition of “responsible person”; previously EIM15036 |
| EIM15058 | Employer-financed retirement benefits schemes: New page; year to which the income belongs; previously EIM15038 |
| EIM15060 | Employer-financed retirement benefits schemes: New page; contributions made by employer; previously EIM15040 |
| EIM15061 | Page deleted |
| EIM15062 | Page deleted |
| EIM15063 | Page deleted |
| EIM15064 | Page deleted |
| EIM15070 | Page deleted |
| EIM15071 | Employer-financed retirement benefits schemes: New page; contributions made by employee; previously EIM15051 |
| EIM15072 | Employer-financed retirement benefits schemes: New page; arrangements for providing security for payment of benefits in future; previously EIM15052 |
| EIM15080 | Employer-financed retirement benefits schemes: New page; overseas schemes; previously EIM15060 |
| EIM15081 | Employer-financed retirement benefits schemes: New page; overseas schemes: lump sums from assets disposals; previously EIM15061 |
| EIM15082 | Employer-financed retirement benefits schemes: New page; Extra-Statutory Concession A10: aim; previously EIM15062 |
| EIM15083 | Employer-financed retirement benefits schemes: New page; Extra-Statutory Concession A10: text; previously EIM15063 |
| EIM15084 | Employer-financed retirement benefits schemes: Extra-Statutory Concession A10: application to superannuation funds; previously EIM15064 |
| EIM15090 | Employer-financed retirement benefits schemes: New page; application for relief where no benefits paid or payable; previously EIM15070 |
| EIM15100 | Employer-financed retirement benefits schemes: cash benefits received; additional text |
| EIM15120 | Employer-financed retirement benefits schemes: non- cash benefits received: treatment and valuation; revised text |
| EIM15121 | Employer-financed retirement benefits schemes: receipts excluded from charge: general; revised text |
| EIM15122 | Page deleted |
| EIM15123 | Page deleted |
| EIM15124 | Page deleted |
| EIM15125 | Employer-financed retirement benefits schemes: receipts excluded from charge: prior employer contributions made only before 6 April 2006; additional text |
| EIM15170 | Page deleted |
| EIM15172 | Page deleted |
| EIM15173 | Page deleted |
| Employer-financed retirement benefits schemes: New page; reporting responsibilities; | |
| EIM15201 | Page deleted |
| EIM15205 | Employer-financed retirement benefits schemes: example: non-cash receipts; revised text |
| EIM15210 | Employer-financed retirement benefits schemes: payer’s responsibilities: operation of PAYE; revised text |
| EIM15300 | Employer-financed retirement benefits schemes: New page; example: meaning of “retirement”; previously EIM15400 |
| EIM15310 | Employer-financed retirement benefits schemes: New page; example: payment on non-accidental death; previously EIM15410 |
| EIM15315 | Employer-financed retirement benefits scheme: New page; example: payment on death by accident; previously EIM15415 |
| EIM15325 | Employer-financed retirement benefits scheme: New page; example: overseas schemes: Extra-Statutory Concession A10: full exemption; previously EIM15425 |
| EIM15326 | Employer-financed retirement benefits schemes: New page; example: overseas schemes: Extra-Statutory Concession A10: partial exemption |
| EIM15329 | Employer-financed retirement benefits schemes: example: receipts excluded from charge: prior employer contributions; previously EIM15429 |
| EIM15400 | Non-approved schemes: New page; introduction |
| EIM15401 | Non-approved schemes: New page; tax charges |
| EIM15402 | Non-approved schemes: New page; general definitions |
| EIM15403 | Non-approved schemes: New page; definition of “relevant benefits” |
| EIM15404 | Non-approved schemes: New page; meaning of “retirement” |
| EIM15405 | Non-approved schemes: New page; ill-health and retirement |
| EIM15406 | Non-approved schemes: New page; definition of “scheme” |
| EIM15407 | Non-approved schemes: New page; identification |
| EIM15408 | Non-approved schemes: New page; periods when a scheme was not approved |
| EIM15409 | Non-approved schemes: New page; persons chargeable and residence rules |
| EIM15410 | Non-approved schemes: New page; definition of “administrator” |
| EIM15411 | Non-approved schemes: New page; year to which the income belongs |
| EIM15412 | Non-approved schemes: New page; contributions made by employer |
| EIM15413 | Non-approved schemes: New page; contributions made by employer excluded from charge |
| EIM15414 | Non-approved schemes: New page; contributions made by employee |
| EIM15415 | Non-approved schemes: New page; arrangements for providing security for payment of benefits in future |
| EIM15416 | Non-approved schemes: New page; overseas schemes: anti-avoidance provisions |
| EIM15417 | Non-approved schemes: New page; overseas schemes: lump sums from asset disposals |
| EIM15418 | Non-approved schemes: New page; overseas schemes: Extra-Statutory Concession A10 |
| EIM15419 | Non-approved schemes: New page; application for relief where no benefits paid or payable |
| EIM15420 | Non-approved schemes: New page; cash benefits received |
| EIM15421 | Non-approved schemes: New page; non-cash benefits received: treatment and valuation |
| EIM15422 | Non-approved schemes: New page; receipts excluded from charge: general |
| EIM15423 | Non-approved schemes: New page; receipts excluded from charge: prior employer contributions |
| EIM15424 | Non-approved schemes: New page; receipts excluded from charge: prior employee contributions |
| EIM15425 | Non-approved schemes: New page; receipts excluded from charge: small lump sums where no other pension schemes |
| EIM15426 | Non-approved schemes: New page; payments other than on retirement or death |
| EIM15427 | Non-approved schemes: New page; commutations |
| EIM15428 | Non-approved schemes: New page; ex-gratia (voluntary) payments |
| EIM15429 | Non-approved schemes: New page; ex-gratia (voluntary) payments: small payments |
| EIM15430 | Non-approved schemes: New page; ex-gratia (voluntary) payments: small payments: definition of associated employers |
| EIM15431 | Non-approved schemes: New page; reporting responsibilities |
| EIM15432 | Non-approved schemes: New page; example: non-cash receipts |
| EIM15433 | Non-approved schemes: New page; payer’s responsibilities: operation of PAYE |
| EIM15434 | Non-approved schemes: New page; example: meaning of “retirement” |
| EIM15435 | Non-approved schemes: New page; example: payment on non-accidental death |
| EIM15436 | Non-approved schemes: New page; example: payment on death by accident |
| EIM15437 | Non-approved schemes: New page; example: assessment of employer’s contributions |
| EIM15438 | Non-approved schemes: New page; example: receipts excluded from charge: prior employer and employee contributions |
| EIM23000 | Car Benefit: Index page updated |
| EIM23011 | Car Benefit: Additional text, disabled drivers |
| EIM23100 | Car Benefit: Additional text; removal of the £80,000 price cap |
| EIM23101 | Car Benefit: Additional text; removal of the £80,000 price cap |
| EIM23105 | Car Benefit: Additional text; bi-fuel and road fuel gas cars |
| EIM23137 | Car Benefit: New page; Automatic cars for use by disabled employee |
| EIM23205 | Car Benefit: Additional text; removal of the £80,000 price cap |
| EIM23411 | Car Benefit: New page; appropriate percentage ready reckoner |
| EIM23422 | Car Benefit: New page; adjustments to appropriate percentage for different fuel types |
| EIM23425 | Car Benefit: Additional text; Diesel cars |
| EIM23430 | Car Benefit: Additional text; Diesel cars |
| EIM23435 | Car Benefit: Additional text; Electric cars |
| EIM23460 | Car Benefit: Additional text; Diesel cars from 2011/12 |
| EIM23465 | Car Benefit: Additional text; Type A cars from 2011/12 |
| EIM23471 | Car Benefit: New page; Meaning of automatic transmission |
| EIM23497 | Car Benefit: New page; calculation from 2011/12 onwards; example |
| EIM23498 | Car Benefit: New page; calculation from 2011/12 onwards; example |
| EIM32005 | Travel expenses: Travel for necessary attendance; additional text |
| EIM33108 | Seafarers’ Earnings Deduction: Standing or stationary; Additional information |
| EIM33109 | Seafarers’ Earnings Deduction: Standing or stationary; Additional information |
| EIM40000 | Contents page: updated |
| EIM40304 | Statement of Practice 5/84; additional text |
| EIM40305 | New page: Statement of Practice 1/09 |
| EIM40306 | New page: Statement of Practice 1/09 |
| EIM40307 | New page: Statement of Practice 1/09 |
| EIM64100 | Contents page: updated |
| EIM64140 | Footballers travelling expenses; additional text |
| EIM64141 | New page: Footballers travelling expenses; travel in the performance of the duties |
| EIM64142 | New page: Footballers travelling expenses; temporary workplace; the home ground |
| EIM64143 | New page: Footballers travelling expenses; temporary workplace; training facility |
| EIM64144 | New page: Footballers travelling expenses; particular journeys |
| EIM66110 | Tax treatment of lorry drivers; subsistence allowances; approved amount updated |
| EIM77010 | Appendix 1: Employees on secondment to the UK; additional text |