EIMUPDATE091201 - 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 |