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HMRC internal manual

Employment Income Manual

Employment Income Manual: recent changes

Below are details of the amendments that were published on 28 March 2011 (see the update index for all updates)

Section Details of update
   
EIM13010 Termination payments and benefits: scope of the charge - Additional text to reflect judgement in HMRC v Colquhoun
EIM13012 Termination payments and benefits: scope of the charge - Additional text to reflect judgement in HMRC v Colquhoun
EIM13720 Termination payments and benefits: Section 401 ITEPA 2003: exceptions: terminal grants, payments and benefits to members of HM Forces - Revised text
EIM32401 Deductions: expenses other than travel: contents page updated
EIM32530 Education and Training: Case law: Additional text
EIM32535 Education and Training: Where education is part of the duties of the employment: Additional text
EIM32546 New Page: Education and Training: Where education is part of the duties of the employment - Example
EIM33001 Seafarers’ Earnings Deduction - Additional text to reflect FA10 changes
EIM40204 Employee resident, ordinarily resident or domiciled outside the United Kingdom: location of duties: “merely incidental” duties: examples - additional text
EIM42700 EIM42777 included in the contents
EIM42777 Salary sacrifice: implementation of contractual arrangement: Amended text
EIM42806 Claims to be not domiciled in the United Kingdom: action on receipt of claim - Updated reference to guidance material
EIM42870 Residence or employment in the United Kingdom: employees arriving and departing - updated reference to guidance material
EIM42880 Residence or employment in the United Kingdom: advice from CAR Personal Tax International - Updated reference to guidance material
EIM42890 Residence: taxpayer coming to the United Kingdom - Withdrawal of form P86
EIM42900 Residence: taxpayer coming to the United Kingdom - Withdrawal of form P86
EIM42910 Residence: taxpayer coming to the United Kingdom - Updated reference to guidance
EIM42930 Residence: taxpayer leaving the United Kingdom: Withdrawal of P85(s)
EIM42940 Residence: taxpayers leaving the United Kingdom: form P85 - Amended text - use of P85
EIM42950 Residence: taxpayers leaving the United Kingdom: P85 and P85(S) procedure - Updated reference to guidance material
EIM43000 Residence or employment in the Irish Republic - Contents page updated
EIM43025 Residence or employment in the United Kingdom: employees from the Irish Republic: taking up employment in the UK - Withdrawal of form P86
EIM67300 Tax treatment of Parish and Community Council Clerks in England and Wales: assessment of payments to clerks - Revised text
EIM67320 Tax treatment of Parish and Community Council Clerks in England and Wales: payments on termination of office - Revised text
EIM70235 Tax treatment of seafarers: Non-resident seafarer coming to the United Kingdom - Updated reference to guidance material
EIM65799 Titles changed  on page EIM67300 and EIM67320