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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 20 November 2014 (see the update index for all updates)

Page Details of update
   
EIM24000 Car Benefit: Calculating the cash equivalent - Index page updated
EIM25250 Car Benefit: Step 8. Deductions for payments for private use of a car - Page updated
EIM25255 Car benefit: Step 8. Deductions for private use of a car - CIR v Quigley - Page updated
EIM25260 Car benefit calculation Step 8, payments for private use: payments for a more expensive car - text updated
EIM25261 New Page: Car Benefit. Payments for private use - Examples
EIM25265 Car Benefit: Step 8. Deductions for private use payments - Cases of doubt - page updated
EIM25290 Car benefit calculation Steps 1-8: price of car and accessories, unavailability and payments for private use: example - fourth paragraph updated
EIM45030 Employment income provided through third parties: the Section554A gateway: all the relevant circumstances - page updated
EIM45305 Employment income provided through third parties: exclusions: share schemes etc. overview: text updated
EIM45315 Employment income provided through third parties: exclusions: tax-advantaged share and share option schemes - page updated
EIM45805 Employment income provided through third parties: remittance basis: A does not meet Section 26A requirement or is ordinarily UK resident - page updated