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HMRC internal manual

Employment Income Manual

Employment Income Manual: recent changes

Below are details of the amendments that were published on 5 November 2012 (see the update index for all updates)

Page Details of update
EIM01235 Employment income: work-related training: reimbursement of pre-employment training expenses: Silva v Charnock (SpC332) - Text amended
EIM11813 PAYE: employment income provided through third parties - Additional example added
EIM21667a Particular benefits: cycles sold to employees after end of loan period - text amended
EIM32173 Travel expenses: travel for necessary attendance: employees who work at home: example - Amended text
EIM45110 Employment income provided through third parties: relevant steps: Section 554B: meaning of ‘earmarked’ in Section 554B(1)(a) - Additional example added
EIM71325 Tax treatment of working rule agreements: The Construction Industry Joint Council - Rates updated