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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 10 April 2015 (see the update index for all updates)

Page Details of update
   
   
EIM22790 Van Benefit from 2005/06:cash equivalent- page updated
EIM22915 Van fuel benefit from 2005/06: cash equivalent- page updated
EIM24855 Car benefit calculation Step 5, appropriate percentage, 2011/12 onwards: type D, all diesel cars-page updated
EIM25580 Car benefit calculation Step 5, appropriate percentage, 2011/12 onwards: type D, all diesel cars-page updated
EIM40000 The scope of the charge to tax on general earnings: contents page updated
EIM40001 The scope of the charge to tax on general earnings: introduction - Page updated
EIM40002 General earnings from employment: taxable earnings - Page updated
EIM40003 General earnings: diagram showing the charging provisions - Page updated
EIM40004 General earnings: examples of the charging provisions - Page updated
EIM40006 Effect of non-residence on pre-commencement and post-cessation earnings - Page updated
EIM40007 Effect of non-residence on pre-commencement and post-cessation earnings: examples updated
EIM40101 Taxable earnings: employee resident in the United Kingdom and split year treatment - Page updated
EIM40102 Taxable earnings: employee resident and ordinarily resident in the United Kingdom: “chargeable overseas earnings” - Page updated
EIM40103 S26 and S26A, Foreign Earnings and Overseas Workday Relief with effect from 6 April 2013 - Page updated
EIM40104 Section 26, 26A ITEPA 2003 Overseas Workday Relief Examples updated
EIM40105 New Page: Chargeable Overseas Earnings - sections 22 and 23 ITEPA 2003
EIM40106 New Page: Calculation of Chargeable Overseas Earnings - Section 23 ITEPA 2003. Previous text now at EIM40112
EIM40107 New Page: Taxable Earnings - Overseas Chargeable Earnings - Dual Contract Arrangements
EIM40108 New Page: Taxable Earnings - Overseas Chargeable Earnings - Dual contracts arrangements - example
EIM40109 New Page: Taxable earnings - Overseas Chargeable Earnings - Dual Contracts with non-UK contract in ultra-low tax regime
EIM40110 New Page: Employee not resident in the United Kingdom: calculation of general earnings in respect of duties performed in the United Kingdom
EIM40111 New Page: Earnings that cannot be remitted to the United Kingdom
EIM40112 New Page: Deductions from seafarers’ earnings - Text previously at EIM40106
EIM40221 Page deleted
EIM74301 Pensions: particular occupations: armed forces: introduction -updated
EIM74307 Pensions: particular occupations: armed forces: awards for bravery- updated