HMRC internal manual

Employment Income Manual

EIMUPDATE090820 - Employment Income Manual: recent changes

Below are details of the amendments that were published on 20 August 2009 (see the update index for all updates).

Section Details of update
EIM33000 SED - Contents list updated
EIM33103 SED - Meaning of offshore installation - new text on permanent cessation
EIM33104 SED - New text -offshore installations and ships: years up to and including 2007/08: examples
EIM33105 SED - New Page - offshore installations and ships: New Text - 2008/09 onwards: the effect of the decisions in Torr (PSA) and Spowage (Prosafe)
EIM33106 SED - offshore installations and ships: 2008/09 onwards: the meaning of “exploiting mineral resources by means of a well”
EIM33109 SED - standing or stationed in any waters: duration of stay at work location
EIM33110 SED - New Page - Text previously at EIM33105
EIM33111 SED - New Page - Text previously at EIM33106
EIM33112 SED - New page - offshore installations and ships: Spowage and Others v CIR