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HMRC internal manual

Employment Income Manual

Employment Income Manual: recent changes

Below are details of the amendments that were published 23 February 2015 (see the update index for all updates)

Page  Details of update 
EIM15090 Removal of references to the SE manual
EIM15129 Removal of references to the SE manual
EIM15329 Removal of references to the SE manual.
EIM15055 flat rate EFRBS charges
EIM24705 Appropriate percentage rates corrected
EIM24850 Car benefit calculation step 5, appropriate percentage, 2010/11 to 2014/15 onward: type E cars
EIM32590 First sentence - replace ‘…unless those expenses have been disallowed.’ to ‘… unless those expenses fall to be disallowed
EIM36870 Removing references to these manual
EIM42380 Change of wording from basic rate only to OT rate only.
EIM42390 Page re-write
EIM50100 Removing references to the Employment Procedures (EP) manual
EIM71337 Update to WRA
EIM71326 Update to WRA
EIM71330 Update to WRA
EIM71334 Update to WRA