This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Employment Income Manual

Employment Income Manual: recent changes

Below are details of the amendments that were published on 26 March 2013 (see the update index for all updates)

Page Details of update
EIM24100 Car benefit calculation: List price of the car - Page updated
EIM36605 Capital Allowances: Annual Investment Allowance - page updated
EIM42700 Waivers of remuneration and salary sacrifice: Contents page updated
EIM42750 Salary sacrifice: Arrangement of guidance - page updated
EIM42774 Page deleted
EIM42777 Salary sacrifice: Contractual arrangements - additional text
EIM42778 New Page: Salary sacrifice - application of the tax/NIC exemption