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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 22 May 2014 (see the update index for all updates)

Page Details of update
EIM00730 Employment income: payments for additional duties: amended text
EIM11202 Incentive award schemes: what are they? New page created using the text that was previously at the top of the contents page at EIM11200
EIM13760 Termination payments and benefits: redundancy: statutory redundancy payments: rates updated
EIM36605 Capital allowances: Annual Investment Allowance: page updated
EIM68450 Public House managers: Expenses connected with living accommodation where accommodation is exempt from charge; HMRC agreement for a flat rate benefit - page updated
EIM71326 Tax treatment of working rule agreements: Electrical Contractors’ Association: Rates updated
EIM71329 Tax treatment of working rule agreements: Mastic Asphalt Council: Rates updated
EIM71338 Tax treatment of working rule agreements: Technical Lighting and Access Specialists: Rates updated