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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 12 August 2013 (see the update index for all updates)

Page Details of update
   
EIM02650 Employment income: meal vouchers: exemption of 15p per day - amended text
EIM05231 Scale rate expenses: subsistence expenses: advisory benchmark scale rate payments - amended text
EIM16210 Vouchers and credit-tokens: meal vouchers - amended text
EIM21668 Cyclists’ meals and refreshments on “cycle to work” days - amended text
EIM21747 Student loans: paid by employer or written off - amended text
EIM21850 Particular benefits: exemption for works buses - amended text
EIM21855 Particular benefits: exemption for subsidies to public bus services - text rewritten
EIM23650 Car benefit: special cases: disabled drivers: text updated
EIM24705 Car benefit calculation Step 5, ready reckoner for type A cars - Rates updated
EIM24900 Car benefit calculation Step 5, automatic car for use by a disabled employee - text updated
EIM25580 Car fuel benefit: the multiplier - rates updated
EIM31707 The general rule for employees’ expenses - updated text
EIM45330 Employment income provided through third parties: exclusions: relevant step taken after acquisition of employment-related securities - amended text
EIM45720 Employment income provided through third parties: amount of Part 7A income: residence issues - amended text
EIM45735 Employment income provided through third parties: amount of Part 7A income: overlap with certain earnings - amended text
EIM45800 Employment income provided through third parties: remittance basis: contents page updated
EIM45805 Employment income provided through third parties: remittance basis: A does not meet Section 26A requirement or is ordinarily UK resident - amended text
EIM45810 Employment income provided through third parties: remittance basis: A meets Section 26A requirement - tax years 2013-14 and later - New text
EIM45811 New page: Employment income provided through third parties: remittance basis: A is not ordinarily UK resident - tax years 2012-13 and earlier - Previously EIM45810
EIM45940 Employment income provided through third parties: transition: relevant step within Section 554C or 554D giving rise to Part 7A income: relevant step within Section 554B before 6 April 2011 already taxed: example - text updated
EIM50700 Car Mechanics and auto technician employees: Capital Allowances - AIA amounts updated
EIM66110 Tax treatment of lorry drivers: subsistence allowances paid to lorry drivers: approved amount updated
EIM70199 Tax treatment of working rule agreements: background - contents page updated
EIM71300 Tax treatment of working rule agreements: background - text updated
EIM71320 Tax treatment of working rule agreements: list of agreements - updated
EIM71326 Tax treatment of working rule agreements: Electrical Contractors’ Association - Rates updated
EIM71327 Tax treatment of working rule agreements: Building and Engineering Services Association - Rates updated
EIM71329 Tax treatment of working rule agreements: Mastic Asphalt Council - Rates updated
EIM71330 Tax treatment of working rule agreements: Engineering Construction Industry - Rates updated
EIM71332 Tax treatment of working rule agreements: Plant Hire industry - updated text