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 | Page archived |
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 |