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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 22 August 2011 (see the update index for all updates)

Page Details of update
   
EIM16000 Vouchers and credit-tokens: table of contents updated
EIM16048 New Page: Vouchers and credit-tokens: cheque vouchers. Content previously at EIM16050
EIM16050 New Contents page: Vouchers and credit-tokens: Childcare vouchers
EIM16051 New Page: Vouchers and credit tokens: childcare vouchers
EIM16052 New Page: childcare vouchers: exemption from 6 April 2005 to 5 April 2011
EIM16053 New Page: childcare vouchers: exemption from 6 April 2011
EIM16054 New Page: childcare vouchers: exemption from 6 April 2011: relevant earnings amount
EIM16055 New Page: childcare vouchers: exemption from 6 April 2011: relevant earnings
EIM16056 New Page: childcare vouchers: exemption from 6 April 2011: excluded amounts
EIM16057 childcare vouchers: example: employee in employer’s scheme before 6 April 2011. amended example previously at EIM16058
EIM16058 childcare vouchers: New examples: employee joining employer’s scheme after 5 April 2011
EIM21900 Benefits: exemption for employer supported childcare: general: arrangement of guidance - Amended text
EIM21901 New Page: exemption for employer-supported childcare: structure of guidance - contents table previously on EIM21900
EIM21910 exemption for workplace nurseries: meaning of childcare to 5 April 2005 - Amended text
EIM21915 exemption for workplace nurseries: premises provided by the employer: conditions to be met to 5 April 2005 - Amended text
EIM21920 exemption for workplace nurseries: joint provision with other employers: further conditions to 5 April 2005 - Amended text
EIM21925 exemption for workplace nurseries: responsibility for financing: to 5 April 2005 - Amended text
EIM21930 exemption for workplace nurseries: responsibility for management: to 5 April 2005 - Amended text
EIM21940 exemption for workplace nurseries: meaning of eligible children: to 5 April 2005 - Amended text
EIM21990 Benefits: exemptions for certain employer supported childcare from 6 April 2005 - Amended text and updated contents table
EIM21995 exemptions for certain employer supported childcare from 6 April 2005: summary of the new provisions - Amended text
EIM22000 exemptions: workplace nursery provision from 6 April 2005 - Amended text
EIM22001 New Page: Exemptions: Workplace nursery provision from 6 April 2005
EIM22002 New Page: Exemptions: Workplace nurseries from 6 April 2005: Condition A
EIM22003 New Page: Exemptions: Workplace nurseries from 6 April 2005: Condition B
EIM22004 New Page: Exemptions: Workplace nurseries from 6 April 2005: Condition C
EIM22005 New Page: Exemptions: Workplace nurseries from 6 April 2005: Condition D
EIM22006 New Page: Exemptions: Workplace nurseries from 6 April 2005: partnership requirements: premises on which childcare is provided
EIM22007 New Page: Exemptions: Workplace nurseries from 6 April 2005: responsibility for financing and managing the provision of childcare
EIM22010 New Page: Exemptions: “other childcare” supported by the employer: rules from 6 April 2005 to 5 April 2011 - Amended content previously at EIM22005
EIM22011 New Page: Exemptions: childcare and childcare vouchers supported by the employer: rules from 6 April 2005 to 5 April 2011: the exempt amount - Amended content previously at EIM22010
EIM22012 New Page: Childcare and childcare vouchers supported by the employer: rules from 6 April 2011: the exempt amount
EIM22015 other childcare and childcare vouchers: availability to all employees - Amended text
EIM22016 New Page: exemptions: other childcare and childcare vouchers: availability to all employees: relevant low-paid employees