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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 11 July 2014 (see the update index for all updates)

Page Details of update
   
EIM21667 Particular benefits: bicycles: transfer of bicycle to employee: page updated
EIM26130 The benefits code: beneficial loans: examples: updated
EIM26132 The benefits code: beneficial loans: exemptions from charge: updated
EIM26136 The benefits code: beneficial loans: fully qualifying loans: page updated
EIM26137 The benefits code: beneficial loans: qualifying and non-qualifying loans: page updated
EIM26140 The benefits code: beneficial loans: exemptions from charge: small loans: page updated
EIM26142 The benefits code: beneficial loans: exemptions from charge: small loans: example updated
EIM26145 The benefits code: beneficial loans: exemptions from charge: small non-qualifying loans: page updated
EIM26146 The benefits code: beneficial loans: exemptions from charge: small non-qualifying loans: example updated
EIM26221 The benefits code: beneficial loans: calculation of the cash equivalent: example updated
EIM26311 The benefits code: beneficial loans: steadily reducing cheap loan: example updated
EIM26312 The benefits code: beneficial loans: a fluctuating cheap loan account: example updated
EIM26313 The benefits code: beneficial loans: circumstances where the Inspector should elect for the alternative precise method of calculating the chargeable benefit: example updated
EIM26314 The benefits code: beneficial loans: cheap loans some of which are subject to aggregation while others are not: example updated
EIM31800 Deductions: travel expenses: general: contents page updated
EIM31925 Travel expenses: general: directors’ travelling expenses: Extra-Statutory Concession A4: certain directors who give services without remuneration: page updated
EIM31935 Travel expenses: general: directors’ travelling expenses: Extra-Statutory Concession A4: directors who are acting on behalf of a professional practice: page updated
EIM31941 New Page: Travel expenses: general: directors’ travelling expenses: travel by unpaid directors of not-for-profit companies
EIM31943 New Page: Travel expenses: general: directors’ travelling expenses: travel where directorship held as part of trade or profession
EIM32000 Travel expenses: travel for necessary attendance: table of contents updated
EIM32038 New Page: Travel expenses: introduction: travel between linked employments
EIM32712 flat rate expenses: table of agreed amounts, updated
EIM71325 Tax treatment of working rule agreements: The Construction Industry Joint Council: page updated
EIM71329 Tax treatment of particular occupations: Mastic Asphalt Council: page updated
EIM74601 The taxation of pension income: Social security pensions: the state pension: page updated
EIM74602 The taxation of pension income: Social security pensions: how the state pension is made up: page updated