GOV.UK
Employment Income Manual: recent changes
Below are details of the amendments that were published on 09 December 2011
(see the update index for all updates)
| Page | Details of update |
| EIM15000 | Employer-financed and non-approved retirement benefits schemes: contents page updated |
| EIM15010 | Non-approved and employer-financed retirement benefits schemes: introduction - Revised text |
| EIM15015 | Employer-financed retirement benefits schemes: tax charges - Additional text |
| EIM15021 | Employer-financed retirement benefits schemes: definition of “relevant benefits” and “excluded benefits” Additional text |
| EIM15031 | New Page: Employer-financed retirement benefits schemes: excluded benefits: armed forces benefits |
| EIM15032 | New Page: Employer-financed retirement benefits schemes: excluded benefits: tuition fees for armed forces personnel |
| EIM15082 | Employer-financed retirement benefits schemes: Extra-Statutory Concession A10: Additional text |
| EIM15084 | Employer-financed retirement benefits schemes: Extra-Statutory Concession A10: application to superannuation funds: Additional text |
| EIM15100 | Employer-financed retirement benefits schemes: cash benefits received - Amended text |
| EIM20101 | The benefits code: working out if an employment has earnings of less than £8,500 a year: Additional text |
| EIM20503 | The benefits code: “by reason of the employment”: expenses paid and benefits provided by someone other than the employer: third party benefits: Additional text |
| EIM21603 | Particular benefits: contents list: benefits from C to H: Additional text |
| EIM21800 | Benefits: pension provisions: Additional text |
| EIM21804 | New Page: Particular benefits: protection of vulnerable groups monitoring scheme: exemption from charge |
| EIM24155 | Car benefit calculation Step 1, Additional text |
| EIM24705 | Car benefit calculation Step 5, Additional text |
| EIM24855 | Car benefit calculation Step 5, Additional text |
| EIM26110 | The benefits code: beneficial loans: meaning of making a loan: loan made by third party; employee benefit trust: Additional text - Employment income provided through third parties |
| EIM30059 | Dispensations: checking and authorisation of expenses payments: Additional text |
| EIM33000 | Seafarers’ Earnings Deduction: Table of contents updated |
| EIM33010 | New page: Seafarers’ Earnings Deduction: claims to the deduction from non-UK resident seafarers |
| EIM40012 | The year that earnings are “for” - annual bonuses awarded for meeting corporate, team or personal targets: Additional text - Employment income provided through third parties |
| EIM45600 | Employment income provided through third parties: exclusions: retirement benefits etc: contents page updated |
| EIM45601 | Employment income provided through third parties: exclusions: Summary of structure of guidance on retirement benefits etc: Additional text |
| EIM45655 | New page: Employment income provided through third parties: exclusions: retirement benefits etc: Steps sourced from UK tax relieved funds and relevant transfer funds |
| EIM45660 | New page: Employment income provided through third parties: exclusions: retirement benefits etc: Steps following unauthorised payments under Registered Pension Schemes |
| EIM61018 | Tax treatment of doctors: hospital doctors: junior doctors on rotational contracts: training expenses: Additional text |