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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 23 April 2010 (see the update index for all updates)

Section Details of update
   
EIM04700 Scale Rate Expenses Payments - Contents page updated
EIM05231 Benchmark Scale Rates - Additional text
EIM05233 Benchmark Scale Rates; New Page - Questions & Answers
EIM12800 Termination Payments: Contents Page updated
EIM13500 Termination Payments: Additional text re Time Limits
EIM13610 Termination Payments: Additional text - Payments on Account of Illness or Disability
EIM13635 Termination Payments: New Page - Payments on Account of Illness or Disability - example
EIM13637 Termination Payments: New Page - Payments on Account of Illness or Disability - Matters other than disability
EIM13640 Termination Payments: Payments on Account of Illness or Disability - Additional text - reports to PAYE Technical
EIM13700 Termination Payments: Additional text re Time Limits
EIM15055 EFRBS: Additional text - SI536/2010
EIM15210 EFRBS: Additional text - Operation of PAYE
EIM21601 Benefits: Contents Page Updated
EIM21664 Particular Benefits: Additional text re Provision of Cycles and Cycle safety equipment
EIM21665 Particular Benefits: Bicycles; New Page - Exclusion of certain employees
EIM21666 Particular Benefits: Bicycles; New Page - Availability of cycles
EIM21667 Particular Benefits: Bicycles; New Page - Transfer of cycles to employees
EIM21668 Particular Benefits: Bicycles; New Page - Cyclists’ meals and refreshments
EIM21669 Particular Benefits: New Page; Board & Lodging - Previously at EIM21665
EIM21675 Benefits: Canteen Arrangements Chargeable to Tax - Additional Text
EIM21863 Benefits: Trivial Benefits - Minor repairs to employer provided cycles & Seasonal Flu immunisations
EIM26100 Beneficial Loans: Contents Page Updated
EIM26104 Beneficial Loans: Interest Rate changes
EIM26120 Beneficial Loans: Page Deleted - Content moved to EIM26136 & EIM26137
EIM26136 Beneficial Loans: New Page - Fully Qualifying Loans
EIM26137 Beneficial Loans: New Page - Qualifying and Non-Qualifying Loans
EIM26255 Beneficial Loans: Additional text re Time Limits
EIM30059 Dispensations: Additional Text re Checking and Authorising Expenses Payments
EIM30095 Dispensations: Additional Text re Revocation
EIM32075 Travel Expenses: Amended text - Definitions; Temporary Workplace
EIM40305 Statement of Practice 1/09: Extended for y/e 05/04/2011 & Additional text - Joint Account Holders
EIM60015 Ministers of Religion: Additional text - Sections 290A & 290B ITEPA 2003
EIM66110 Lorry Drivers Subsistence Rates - updated
EIM66190 Lorry Drivers: Additional text - Licence Renewal
EIM67200 Nurses: Additional text - Expenses Deductions
EIM71330 Working Rule Agreements: Thermal Insulation Contractors Assn - Updated Rates
EIM71340 Working Rule Agreements: Engineering Construction Industry - Updated Rates
EIM71410 Self Assessment: Amended text - Time Limits
EIM76004 Social Security Benefits: Additional Text - Compensation Payments