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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 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