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HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
, see all updates

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