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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 1 December 2009
(see the update index for all updates)

Section Details of update
   
EIM01260 Work related training: Amended text re travel & subsistence costs
EIM08003 Transfer of real property: Additional text re action following VOA report
EIM11300 Living Accommodation: Index Page updated
EIM11342 Living Accommodation: Resident Wardens & Caretakers; Additional Text
EIM11412 Living Accommodation: Avoidance areas; Additional text re Lease premium cases
EIM11415 Living Accommodation: Avoidance areas; Additional text re Lease premium cases
EIM11431 Living Accommodation: Additional text re Lease premium cases
EIM11444 New Page: Living Accommodation: Lease premium cases overview
EIM11445 New Page: Living Accommodation: Lease premium cases; conditions to be satisfied
EIM11446 New Page: Living Accommodation: Lease premium cases; general explanation
EIM11447 New Page: Living Accommodation: Lease premium cases; example
EIM11448 New Page: Living Accommodation: Lease premium cases; example
EIM11449 New Page: Living Accommodation: Lease premium cases; example
EIM15021 Employer Financed Retirement Benefits Schemes (EFRBS) Additional text; Health screening and Medical check-ups
EIM15055 EFRBS: additional text on residence rules
EIM15072 EFRBS: additional text on S307(1A) ITEPA 2003
EIM15155 EFRBS: additional text; relevant benefits
EIM15310 EFRBS: additional text; relevant benefits; payments on non-accidental death
EIM21664 Benefits: Additional text re Salary Sacrifice arrangements on exemption for bicycles
EIM21765 Benefits: Additional text re periodic health screening & medical check-ups
EIM21779 Benefits: Definition of a Mobile telephone; additional text
EIM21855 Benefits: Additional text re subsidies for public bus services
EIM23131 Car benefit: Extended text to include Notional Price details for new Ultra Low Carbon Emission and Electric protoype vehicles
EIM23656 Car Benefit Averaging agreements; additional text on sampling dates
EIM23657 Car Benefit: Averaging agreements; additional text on sampling dates
EIM23658 Car benefit: Averaging agreements; additional text on price banding and combining adjacent bands
EIM23659 Car Benefit: Averaging agreements; additional text on removal of £80,000 limit from 2011/12
EIM23660 Car Benefit: Averaging agreements; amended text on abolition of alternative fuel reductions
EIM30050 Dispensations: Contents page updated
EIM30059 Dispensations: Additional text; Checking and authorising of expenses payments
EIM30061 Page deleted; contents incorporated in EIM30059 
EIM30505 Deductions: Additional text re relief due for directors and officers liabilities
EIM30530 Deductions: Additional text re relief for ex-employees
EIM30532 Deductions: Additional text re relief for ex-employees; excess liabilities
EIM32700 Deductions: Contents page updated
EIM32866 New Page: Deductions: Other expenses; losses
EIM36500 Deductions: Contents page updated
EIM36605 New Page: Capital Allowances; Annual Investment Allowance
EIM36610 Capital Allowances: Additional text; First Year Allowances
EIM36620 Capital Allowances: Additional text; Exceptions
EIM36630 Capital Allowances: Additional text; Rates of first year allowance
EIM36650 Capital Allowances: Additional text; Calculating allowances due
EIM36660 Capital Allowances: Additional text; Amount on which allowance is calculated
EIM36695 New Page: Capital Allowances; Small Pools Allowance
EIM36910 Capital Allowances; Additional text; First year allowance
EIM36915 Capital Allowances; Additional text; year employment begins
EIM36925 Capital Allowances; Adjustment for private use; example
EIM50000 Tax treatment of particular occupations: Contents page updated
EIM50700 New Page: Car Mechanics; Capital Allowances
EIM67320 Parish & Community Clerks in England & Wales: Revised text
EIM71326 Working Rule Agreements; Updated Rates - Electrical Contractors Association
EIM71327 Working Rule Agreements; Updated Rates - Heating & Ventilating Contractors Association
EIM71330 Working Rule Agreements; Updated Rates - Engineering Construction Industry
EIM71332 Working Rule Agreements; Updated Rates - Plant Hire Industry