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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 19 April 2012 (see the update index for all updates)

Page Details of update
   
   
EIM01476 Household expenses: how much can be reimbursed? Rates updated
EIM01651 Employment income: New Deal :New text regarding withdrawal of New Deal
EIM01652 Employment income: New Deal :New text regarding withdrawal of New Deal
EIM01653 Employment income: New Deal :New text regarding withdrawal of New Deal
EIM01654 Employment income: New Deal :New text regarding withdrawal of New Deal
EIM01655 Employment income: New Deal :New text regarding withdrawal of New Deal
EIM01660 Employment income: New Deal :New text regarding withdrawal of New Deal
EIM11813 PAYE: Employment income provided through third parties; examples added
EIM12825 Termination payments and benefits: Handling enquiries; New text re Claims and Approvals 1 (CAP1)
EIM13844 Termination payments and benefits: Amended address for reports
EIM25580 Car fuel benefit: The multiplier: updated
EIM32815 Household expenses: expenses that are deductible; rates updated
EIM32830 Household expenses: relation between deduction for employee’s expenses and exempt homeworking payments: updated examples
EIM40103 Taxable earnings: “chargeable overseas earnings”: dual contract arrangements; additional text
EIM40203 Employee resident, ordinarily resident or domiciled outside the United Kingdom: location of duties: “merely incidental” duties; additional text
EIM40204 Employee resident, ordinarily resident or domiciled outside the United Kingdom: location of duties: “merely incidental” duties: examples; additional text
EIM45000 Employment income provided through third parties; Contents page updated
EIM45106 New Page: Employment income provided through third parties; using options to hedge share awards
EIM45131 New Page: Employment income provided through third parties; examples added
EIM66110 Tax treatment of lorry drivers: subsistence allowances paid to lorry drivers: approved amount updated
EIM67200 Tax treatment of nurses: expenses deductions: shoes and stockings/tights allowance - additional text
EIM67240 Tax treatment of nurses: expenses deductions: laundering uniforms: amount to be deducted - additional text
EIM68525 Tax treatment of racehorse training or stud farm establishment employees: stable lads: subsistence allowances: overnight allowance and daily allowance - updated
EIM71326 Tax treatment of working rule agreements: rates of allowances paid under particular agreements: Electrical Contractors’ Association - Revised text
EIM71332 Tax treatment of working rule agreements: rates of allowances paid under particular agreements: Plant Hire industry - Revised text