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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 23 July 2012 (see the update index for all updates)

Page Details of update
   
EIM00505 Employment income: general: table of contents - Contents page updated
EIM00620 Employment income: earnings from employment: lump sum payments: general - Amended text
EIM00760 New page: Employment income: earnings from employment: more than one reason for the payment
EIM01476 Employment income: household expenses: how much can be reimbursed? - Amended text
EIM04700 Employment income: particular items: R to Z: table of contents - Contents page updated
EIM06235 Employment income: scholarship income: scholarship and apprenticeship schemes at universities and colleges - Amended text
EIM06236 Page deleted
EIM06237 Employment income: scholarship income: Statement of Practice 4/86: academic years commencing on and after 1 September 2007 - Amended text
EIM06240 Employment income: scholarship income: rates of payment under Statement of Practice 4/1986 - Amended text
EIM06245 Employment income: scholarship income: rates of payment under Statement of Practice 4/1986: examples - Amended text
EIM06257 Employment income: scholarship income: miscellaneous awards: teacher training bursaries; teaching grants; golden hellos -Amended text
EIM10080 Employment income: travelling and subsistence payments: home to work travel of disabled persons -Amended text
EIM21861 Particular benefits: treatment of benefits that are trivial in amount: factors to bear in mind - distinguish from “minor” benefits - Amended text
EIM23840 Car benefit: special cases: employees with frequent changes of car (from 2009/10): Averaging Step 2: group the cars subject to averaging - Amended text
EIM24000 The benefits code: car benefit: calculating the cash equivalent: index page updated
EIM24205 Car benefit calculation Step 2, accessories: qualifying accessory (definitions) - Amended text
EIM24207 New page: Car benefit calculation Step 2, accessories: Security enhancements
EIM40203 Employee resident, ordinarily resident or domiciled outside the United Kingdom: location of duties: “merely incidental” duties - Amended text
EIM40204 Employee resident, ordinarily resident or domiciled outside the United Kingdom: location of duties: “merely incidental” duties: examples - Amended text
EIM42755 Salary sacrifice: income tax effects of salary sacrifice - Additional text
EIM71329 Tax treatment of working rule agreements: rates of allowances paid under particular agreements: Mastic Asphalt Council - Rates updated
EIM71338 Tax treatment of working rule agreements: rates of allowance paid under particular agreements: Technical Lighting and Access Specialists - Rates updated