This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Employment Income Manual

Updates: Employment Income Manual

2015

published amendments

The benefits code: beneficial loans: amount of the official rate
EIM26104 - Official rate of interest at 6th April 2015 - 3%

published amendments

Removal or transfer costs: expenses and benefits to which Section 271 ITEPA 2003 applies: bridging loans: loans provided by the employer: procedure
Change to heading
Other expenses: professional fees and subscriptions: applications for approval
Updated address
Removal or transfer costs: relocation companies: management fees: example
Incorrect calculation

published amendments

Employer-financed retirement benefits schemes: overseas schemes
Update requested b y Joseph Platnauer
Employer-financed retirement benefits schemes: tax charges
Update requested by Jospeh Platnauer
Termination payments and benefits: Section 401 ITEPA 2003: exceptions: lump sums from overseas pension schemes
Guidance update
Updated guidance
Residence: taxpayer coming to the United Kingdom
Updating guidance
Social security benefits: statutory maternity pay: summary
Updated guidance
Particular benefits: treatment of benefits that are trivial in amount (to 5 April 2016)
Changed from Inland Revenue to HMRC
Tax treatment of particular occupations: S to Z: working rule agreements: rates of allowance paid under particular agreements: Technical Lighting and Access Specialists
Rates have been updated
Tax treatment of working rule agreements: rates of allowances paid under particular agreements: Engineering Construction Industry
Update
Tax treatment of Electoral Registration Officers and their staffs: pay arrangements
Updated PAYE reference
Tax treatment of working rule agreements: rates of allowances paid under particular agreements: the Construction Industry Joint Council
presentation
Rates have been updated
Value Added Tax: inter-relation with earnings and expenses: VAT and remuneration paid for services to certain professional persons: example
Rate of VAT changed to 20% examples in calculations incorrect
Value Added Tax: inter-relation with earnings and expenses: VAT and remuneration paid for services to certain professional persons
VAT act updated

published amendments

Removal or transfer costs: expenses and benefits: main conditions for exemption
Guidance Updated
Other expenses: flat rate expenses: table of agreed amounts
Updated guidance
Travel expenses: general: overseas conferences, seminars and study tours - spouses on business trips: when to allow a deduction
Updated guidance

published amendments

The taxation of pension income: Pensions etc under registered pension schemes
Update to name and hyperlink as per JP
Non-approved and employer-financed retirement benefits schemes: introduction
EJB
Hyperlink updated as per JP
Non-approved schemes: introduction
Updated hyperlink as per JP
Employer-financed retirement benefits schemes: definition of 'relevant benefits' and 'excluded benefits'
Updated Hyperlink as per JP
Employer-financed retirement benefits schemes: Extra-Statutory Concession A10 and relief under Section 395B ITEPA 2003: Section 615 schemes
Update to title
Update guidance as per JP
Employer-financed retirement benefits schemes: overseas relief examples
Updates to guidance as per JP
Employer-financed retirement benefits schemes: non-UK service relief
Updates to guidance as per JP
Employer-financed retirement benefits schemes: Extra-Statutory Concession A10: text
Update to guidance as per JP
Employer-financed retirement benefits schemes: Extra-Statutory Concession A10: aim
Update to Guidance
Employment income: contents
Added new entry EIM02510

published amendments

Employee Ownership Trusts: qualifying bonus payments: definition
Update
Employment income: contents
Update
Updates
Update
Employee Ownership Trusts – qualifying bonus payments: Introduction
update
Update

published amendments

Employee Ownership Trusts: qualifying bonus payments: the indirect employee-ownership requirement: the controlling interest requirement
Update reference numbers
Employee Ownership Trusts: qualifying bonus payments: definition
Update reference numbers

published amendments

The taxation of pension income: Social security pensions: how the State Pension is made up
Reviewed
As required by DWP in terms of accuracy
The benefits code: expenses payments otherwise chargeable to income tax
Test

published amendments

Van fuel benefit from 2005/06: making good
Tag added for EIM22945

published amendments

Value Added Tax: inter-relation with earnings and expenses: deductions for expenses
Update review date
Update
Value Added Tax: inter-relation with earnings and expenses: VAT and benefits in kind
Update
Update
Update

published amendments

Deductions: directors' and officers' liabilities: general
Correcting error in the title that occurred on transition

published amendments

Tax treatment of particular occupations: S to Z: working rule agreements: rates of allowances paid under particular agreements: Electrical Contractors' Association
update

published amendments

Employment Technical
Internal comments section closed

published amendments

Tax treatment of particular occupations: S to Z: working rule agreements: rates of allowances paid under particular agreements: Electrical Contractors' Association
updated

published amendments

Exemption for amounts which would otherwise be deductible: payments at a benchmark rate
Updated

published amendments

Dispensations: revoking a dispensation
Updated Guidance
Dispensations: list of dispensations granted
Updated Guidance
Dispensations: dispensation letters
Updated Guidance
Carers – exemption for board and lodging
Updating
Dispensations: dealing with requests
Updated Guidance
Dispensations: relationship with £8,500 threshold
Updated Guidance
Dispensations: international aspects: foreign travel and subsistence
Updated guidance
Dispensations: entertaining expenses
Updated guidance
Dispensations: professional membership fees and annual subscriptions
Updated Guidance
Dispensations: travelling and subsistence expenses
Updated guidance
Dispensations: checking and authorisation of expenses payments
Updated Guidance
Dispensations: authorised mileage allowance payments
Updated guidance
Dispensations: reimbursement of expenses and advisory fuel rates
Updated guidance and tags
Dispensations: conditions to be satisfied
Update to guidance and tags
Dispensations: employers should be encouraged to apply for dispensations
Update to guidance
Dispensations: general (continued)
Updated tags
Updated tags
Dispensations: general
Updated guidance

published amendments

Particular benefits: board and lodging
Update
Updates
Tax treatment of particular occupations: contents A to Ce
Update
Tax treatment of particular occupations: Cl to J
New Section

published amendments

Dispensations: travelling and subsistence expenses
hyperlink included
Hyperlink included
Hyperlinks included
Dispensations: dispensation letters
Hyperlink included
Dispensations: checking and authorisation of expenses payments
Hyperlink included
Dispensations: general (continued)
Hyperlink included

published amendments

Benefits: scholarships provided for members of the family or household of a director or employee: identifying and recording educational trusts
Formatting fix
Living accommodation: Section 106 ITEPA 2003 charge: cost basis or market value basis: flowchart
republished with link replacing embedded image
Page republished replacing embedded image with link.
Image replaced with link to enable the page to publish to GOV.UK
Formatting fix
Formatting fix
Formatting fix
Other expenses: entertainment expenses: application of Section 336 to entertainment expenses: flowchart
Image replaced with link to enable publish to GOV.UK

published amendments

Employment income: general earnings: amounts treated as earnings
Update to the years applicable

published amendments

Vouchers and credit-tokens: dispensations
To cover the withdrawal of the £8,500 benefit in kind threshold
Vouchers and credit-tokens: exclusions from the scope of the non-cash voucher and credit token legislation
To cover the withdrawal of the £8,500 benefit in kind threshold
Vouchers and credit-tokens: transport vouchers: exemption for former British Rail employees
To cover the withdrawal of the £8,500 benefit in kind threshold
Vouchers and credit-tokens: transport vouchers: exemption for employees of passenger transport undertakings
To cover the withdrawal of the £8,500 benefit in kind threshold
To cover the withdrawal of the £8,500 benefit in kind threshold
Vouchers and credit-tokens: outline of the special rules
To cover the withdrawal of the £8,500 benefit in kind threshold
Vouchers and credit-tokens: why special rules are needed for vouchers and credit tokens
To cover the withdrawal of the £8,500 benefit in kind threshold
Value Added Tax: inter-relation with earnings and expenses: VAT and benefits in kind
To cover the withdrawal of the £8,500 benefit in kind threshold
Living accommodation: other liabilities in connection with living accommodation: employer's liability providing benefit to employee
To cover the withdrawal of the £8,500 benefit in kind threshold
Living accommodation: other liabilities in connection with living accommodation: meeting employee's liability
To cover the withdrawal of the £8,500 benefit in kind threshold
Living accommodation: annual value of United Kingdom properties: further practical points
To cover the withdrawal of the £8,500 benefit in kind threshold
Living accommodation: persons chargeable
To cover the withdrawal of the £8,500 benefit in kind threshold
Living accommodation: brief outline of the legislation
To cover the withdrawal of the £8,500 benefit in kind threshold
Accommodation: board and lodging and other accommodation that is not living accommodation
To cover the withdrawal of the £8,500 benefit in kind threshold
Accommodation: continuing right to higher wage instead
To cover the withdrawal of the £8,500 benefit in kind threshold
Incentive award schemes: valuation of non- cash awards: who does what
To cover the withdrawal of the £8,500 benefit in kind threshold
Incentive award schemes: accounting and reporting procedures for incentive awards
To cover the withdrawal of the £8,500 benefit in kind threshold
Employment income: travelling and subsistence payments: travel between places of work
To cover the withdrawal of the £8,500 benefit in kind threshold
Employment income: travelling and subsistence payments: general
To cover the withdrawal of the £8,500 benefit in kind threshold
Employment income: telephone expenses
To cover the withdrawal od the £8,500 benefits in kind threshold
Employment income: retraining expenses paid by employer: withdrawal of exemption: power to make assessments
To cover the withdrawal of the £8,500 benefit in kind threshold
removal or transfer costs: expenses and benefits reporting requirements: forms P11D and P9D
To cover the withdrawal of the £8,500 benefit in kind threshold
Removal or transfer costs: qualifying expenses and benefits: main conditions for exemption: extension of time limit: examples
Change Inland Revenue to HMRC
Employment income: meal vouchers: exemption of 15p per day
To cover the withdrawal of the £8,500 benefit in kind threshold
Employment income: exemption for long service testimonial awards: maximum exempt amount
To cover the withdrawal of the £8,500 benefit in kind threshold
Employment income: loans released or written off
To cover the withdrawal of the £8,500 benefit in kind threshold
Employment income: leasing of assets for use by employees
To cover the withdrawal of the £8,500 benefit in kind threshold
Employment income: flexible benefit plans
Change to read HMRC in place of Inland Revenue
Employment income: examination grants to employees
To cover the withdrawal of the £8,500 benefit in kind threshold
Employment income: club membership fees
To cover the withdrawal of the £8,500 benefit in kind threshold
Employment income: Christmas presents or bonuses
To cover the withdrawal of the £8,500 benefit in kind threshold
Employment income: board and lodging: example
To cover the withdrawal of the £8,500 benefit in kind threshold
Employment income: board and lodging
Changes to cover the withdrawal of the £8,500 benefit in kind threshold
Employment income: earnings from employment: important principles
Update review date
To cover the withdrawal of the £8,500 benefit in kind threshold
Employment income: general earnings: amounts treated as earnings
Update the review date
Employment income: benefits in kind treated as earnings under Section 62 ITEPA 2003: the pecuniary liability principle: operation of PAYE
Removal of the £8,500 threshold for benefits purposes

published amendments

Car benefit: car made available to more than one member of family or household employed by the same employer: two charges for one car?
To cover the withdrawal of the £8,500 benefit in kind threshold
Car benefit: car made available to more than one member of a family or household employed by the same employer
To cover the withdrawal of the £8,500 benefit in kind threshold
Car benefit: is an employee chargeable under the benefits code: effect of expenses, etc. paid in connection with a provided car
To cover the withdrawal of the £8,500 benefit in kind threshold
Car benefit: exceptions
To cover the withdrawal of the £8,500 benefit in kind threshold
Car benefit: conditions for the charge to apply
To cover the withdrawal of the £8,500 benefit in kind threshold
Car benefit: introduction
To cover the withdrawal of the £8,500 benefit in kind threshold
Van benefit from 2005/06: treatment of shared vans
To cover the withdrawal of the £8,500 benefit in kind threshold
Van benefit from 2005/06: exceptions - pooled vans and vans where private use is prohibited
To cover the withdrawal of the £8,500 benefit in kind threshold
Van benefit from 2005/06: scope - when it applies
To cover the withdrawal of the £8,500 benefit in kind threshold
Benefits: exemption for employer supported childcare: general: arrangement of guidance
To cover the withdrawal of the £8,500 benefit in kind threshold
Particular benefits: third party entertainment: interaction with £8,500 calculation
To cover the withdrawal of the £8,500 benefit in kind threshold
Particular benefits: third party entertainment: general
To cover the withdrawal of the £8,500 benefit in kind threshold
Benefits: scale rate expenses payments
To cover the withdrawal of the £8,500 benefit in kind threshold
Particular benefits: medical expenses, treatment and medical insurance: general
To cover the withdrawal of the £8,500 benefit in kind threshold
Particular benefits: medical expenses, treatment and medical insurance: general
To cover the withdrawal of the £8,500 benefit in kind threshold
Particular benefits: loans written off after termination or ceasing to be within a UK charge to tax in respect of the loan
To cover the withdrawal of the £8,500 benefit in kind threshold
Particular benefits: loans written off: exceptions from charge
To cover the withdrawal of the £8,500 benefit in kind threshold
To cover the withdrawal of the £8,500 benefit in kind threshold
Particular benefits: loans written off: special rules
To cover the withdrawal of the £8,500 benefit in kind threshold
Particular benefits: loans released or written off
To cover the withdrawal of the £8,500 benefit in kind threshold
Particular benefits: leave travel facilities for the Armed Forces
To cover the withdrawal of the £8,500 benefit in kind threshold
Particular benefits: incentive scheme awards
To cover the withdrawal of the £8,500 benefit in kind threshold
Particular benefits: heating, lighting, cleaning etc. expenses of job-related living accommodation: 10% limit: example of calculating the net amount of the earnings: employee makes good part of the expense of providing the benefits:
To cover the withdrawal of the £8,500 benefit in kind threshold
Particular benefits: heating, lighting, cleaning etc. expenses of job-related living accommodation: 10% limit: list of examples of calculating the net amount of the earnings
To cover the withdrawal of the £8,500 benefit in kind threshold
To cover the withdrawal of the £8,500 benefit in kind threshold
Particular benefits: heating, lighting, cleaning etc. expenses of job-related living accommodation
To cover the withdrawal of the £8,500 benefit in kind threshold
Particular benefits: small gifts in kind from third parties
To cover the withdrawal of the £8,500 benefit in kind threshold
Particular benefits: furniture
To cover the withdrawal of the £8,500 benefit in kind threshold
Particular benefits: further education and training costs
To cover the withdrawal of the £8,500 benefit in kind threshold
Particular benefits: examination awards and grants
To cover the withdrawal of the £8,500 benefit in kind threshold
Particular benefits: discounts
To cover the withdrawal of the £8,500 benefit in kind threshold
Particular benefits: club membership fees
To cover the withdrawal of the £8,500 benefit in kind threshold
Particular benefits: Christmas presents in kind
To cover the withdrawal of the £8,500 benefit in kind threshold
Particular benefits: annual parties and other social functions
To cover the withdrawal of the £8,500 benefit in kind threshold
Particular benefits: meals provided: meal vouchers
To cover the withdrawal of the £8,500 benefit in kind threshold
Particular benefits: subsidised meals including canteen meals and working lunches
To cover the withdrawal of the £8,500 benefit in kind threshold
Particular benefits: assets transferred at overvalue by directors and employees to their employers
To cover the withdrawal of the £8,500 benefit in kind threshold
Particular benefits: transfer of used or depreciated assets
To cover the withdrawal of the £8,500 benefit in kind threshold
Particular benefits: transfer of an asset previously available for use by a director or employee: example
To cover the withdrawal of the £8,500 benefit in kind threshold
Particular benefits: transfer of an asset previously available for use by a director or employee
To cover the withdrawal of the £8,500 benefit in kind threshold
Particular benefits: assets transferred to a director or employee: general outline and interaction with section 62 ITEPA 2003
To cover the withdrawal of the £8,500 benefit in kind threshold
Tax treatment of public house managers: expenses connected with living accommodation where accommodation is exempt from charge; HMRC agreement for a flat rate benefit
New row added for 15/16 for amount to be reported by employers where living accommodation exempt but an amount has to be reported as a benefit on P11D for connected expenses. CPI for Feb 15 0.0% so no change to 14/15 figure. 2009/10 figure deleted.
Particular benefits: assets placed at the disposal of a director or employee
To cover the withdrawal of the £8,500 benefit in kind threshold
To cover the withdrawal of the £8,500 benefit in kind threshold
Particular benefits: alterations, additions and repairs to living accommodation
To cover the withdrawal of the £8,500 benefit in kind threshold
Particular benefits: supplies and services provided other than on the employer's premises: introduction
To cover the withdrawal of the £8,500 benefit in kind threshold
Particular benefits: accommodation, supplies and services on the employer's premises
To cover the withdrawal of the £8,500 benefit in kind threshold
The benefits code: particular benefits and expenses payments: general
To cover the withdrawal of the £8,500 benefit in kind threshold
The benefits code: valuation of benefits: special rules for certain benefits
To cover the withdrawal of the £8,500 benefit in kind threshold
The benefits code: making good by waiver of remuneration
To cover the withdrawal of the £8,500 benefit in kind threshold
The benefits code: cash payments can be benefits: Wicks v Firth
To cover the withdrawal of the £8,500 benefit in kind threshold
The benefits code: general
To cover the withdrawal of the £8,500 benefit in kind threshold
The benefits code: deductions for expenses payments received
To cover the withdrawal of the £8,500 benefit in kind threshold
To cover the withdrawal of the £8,500 benefit in kind threshold
The benefits code: deductions for expenses payments received: example
To cover the withdrawal of the £8,500 benefit in kind threshold
The benefits code: expenses payments of employees with earnings taxable on remittance
To cover the withdrawal of the £8,500 benefit in kind threshold
To cover the withdrawal of the £8,500 benefit in kind threshold
The benefits code: expenses payments chargeable by virtue of Section 70 ITEPA 2003
To cover the withdrawal of the £8,500 benefit in kind threshold
The benefits code: expenses payments of directors and employees: scope
To cover the withdrawal of the £8,500 benefit in kind threshold
The benefits code: expense payments to and benefits provided for a director or employee whose earnings are taxable on remittance
To cover the withdrawal of the £8,500 benefit in kind threshold
The benefits code: joint benefits of employee and spouse or civil partner
To cover the withdrawal of the £8,500 benefit in kind threshold
The benefits code: provision to a family member employed by the same employer as the employee
To cover the withdrawal of the £8,500 benefit in kind threshold
The benefits code: companies established for charitable purposes only
To cover the withdrawal of the £8,500 benefit in kind threshold
The benefits code: meaning of
To cover the withdrawal of the £8,500 benefit in kind threshold
The benefits code: directors excluded
To cover the withdrawal of the £8,500 benefit in kind threshold
The benefits code: whether employee with earnings taxable on remittance falls within the benefits code
To cover the withdrawal of the £8,500 benefit in kind threshold
The benefits code: employee with employment for only part of a year
To cover the withdrawal of the £8,500 benefit in kind threshold
The benefits code: whether an employment has earnings of less than £8,500 a year: the effect of changes in rates of pay during the year
To cover the withdrawal of the £8,500 benefit in kind threshold
The benefits code: employee with more than one employment: deciding whether each employment has earnings of less than £8,500 a year
To cover the withdrawal of the £8,500 benefit in kind threshold
The benefits code: whether or not an employment has earnings of less than £8,500 a year: example
To cover the withdrawal of the £8,500 benefit in kind threshold
The benefits code: more on working out if an employment has earnings of less than £8,500 a year: authorised deductions
To cover the withdrawal of the £8,500 benefit in kind threshold
The benefits code: working out if an employment has earnings of less than £8,500 a year: calculation
To cover the withdrawal of the £8,500 benefit in kind threshold
The benefits code: which directors and employees are chargeable?
To cover the withdrawal of the £8,500 benefit in kind threshold
The benefits code: expenses payments to, and benefits of, pensioners and former employees
To cover the withdrawal of the £8,500 benefit in kind threshold
The benefits code: special rules for expense payments and benefits not otherwise chargeable to tax
To cover the withdrawal of the £8,500 benefit in kind threshold
The benefits code: types of income included
To cover the withdrawal of the £8,500 benefit in kind threshold

published amendments

Tax treatment of payments under working rule agreements: SA return and forms P9D and P11D
To cover the withdrawal of the £8,500 benefit in kind threshold
Tax treatment of racehorse training stable staff: board and lodging
To cover the withdrawal of the £8,500 benefit in kind threshold
Tax treatment of National Health Service employees: expenses payments and allowances: particular allowances
To cover the withdrawal of the £8,500 benefit in kind threshold
Tax treatment of local authority officials and employees: other benefits and allowances
To cover the withdrawal of the £8,500 benefit in kind threshold
Tax treatment of local authority officials and employees: car leasing schemes
To cover the withdrawal of the £8,500 benefit in kind threshold
Tax treatment of insurance agents: discounted premiums or price
To cover the withdrawal of the £8,500 benefit in kind threshold
Tax treatment of insurance agents: invested commission
To cover the withdrawal of the £8,500 benefit in kind threshold
Other expenses: professional fees and subscriptions: claims by individuals for income tax relief
To cover the withdrawal of the £8,500 benefit in kind threshold
To cover the withdrawal of the £8,500 benefit in kind threshold
Employment income: basis of assessment for general earnings: table setting out the basis of assessment to be used for particular types of payment, and benefits in kind
To cover the withdrawal of the £8,500 benefit in kind threshold
Other expenses: clothing: uniforms provided by employer
To cover the withdrawal of the £8,500 benefit in kind threshold
Travel expenses: general: overseas conferences, seminars and study tours: example
To cover the withdrawal of the £8,500 benefit in kind threshold
Travel expenses: general: overseas conferences, seminars and study tours: spouses on business trips
To cover the withdrawal of the £8,500 benefit in kind threshold
The benefits code: beneficial loans: interaction between employment income and other tax charges: loans made by superannuation funds
To cover the withdrawal of the £8,500 benefit in kind threshold
The benefits code: beneficial loans: steadily reducing cheap loan: example
To cover the withdrawal of the £8,500 benefit in kind threshold
The benefits code: beneficial loans: calculating the cash equivalent: interest paid half yearly: example
To cover the withdrawal of the £8,500 benefit in kind threshold
To cover the withdrawal of the £8,500 benefit in kind threshold
The benefits code: beneficial loans: when balances may be netted off
To cover the withdrawal of the £8,500 benefit in kind threshold
To cover the withdrawal of the £8,500 benefit in kind threshold
The benefits code: beneficial loans: advances of expenses: consequences
To cover the withdrawal of the £8,500 benefit in kind threshold
The benefits code: beneficial loans: advances of expenses
To cover the withdrawal of the £8,500 benefit in kind threshold
The benefits code: beneficial loans: when a chargeable benefit arises from a taxable cheap loan
To cover the withdrawal of the £8,500 benefit in kind threshold
Car fuel benefit: meaning of provided
To cover the withdrawal of the £8,500 benefit in kind threshold
Car benefit calculation Step 7A: shared car: employees to be disregarded: just and reasonable basis
To cover the withdrawal of the £8,500 benefit in kind threshold
To cover the withdrawal of the £8,500 benefit in kind threshold

2016

published amendments

Tax treatment of particular occupations: Cl to J
To cover the withdrawal of the £8,500 benefit in kind threshold
To cover the withdrawal of the £8,500 benefit in kind threshold
Tax treatment of teachers, lecturers and tutors: Association of University and College Lecturers notes on expenses deductions expenses payments received from an employer
To cover the withdrawal of the £8,500 benefit in kind threshold
Tax treatment of teachers, lecturers and tutors: Committee of Vice Chancellors and Principals guidance: university lecturers: fees and expenses: general
To cover the withdrawal of the £8,500 benefit in kind threshold
Employees using own vehicles for work: more than one employment: associated employments
To cover the withdrawal of the £8,500 benefit in kind threshold
Car benefit: special cases: employees in the motor industry (to 2008/09): frequent changes of car: calculating the car benefit charge
To cover the withdrawal of the £8,500 benefit in kind threshold
Particular benefits: benefits and exemptions from R to Z: contents
To cover the withdrawal of the £8,500 benefit in kind threshold
The benefits code: excluded employment
To cover the withdrawal of the £8,500 benefit in kind threshold
Employment income: medical expenses and insurance
To cover the withdrawal of the £8,500 benefit in kind threshold

published amendments

Tax treatment of nurses: expenses deductions: shoes and stockings/tights allowance
Updated to reference

published amendments

Benefits: exemption for employer-supported childcare: structure of guidance: contents
Menu updated
Foreign travel: approach to be taken on residence and domicile status
remove ordinary residence
Foreign travel: inter-relationship of the statutory rules
remove ordinary residence
Foreign travel rules: duties performed partly overseas: seafarers
remove ordinary residence
Foreign travel rules: employee with two or more employments: travel between employments where duties are performed abroad
remove ordinary residence
Foreign travel rules: duties performed wholly or partly abroad: travelling expenses of the employee's family: the 60 days rule and examples
Update example
Foreign travel rules: duties performed wholly or partly abroad: travelling expenses of the employee's family
Remove ordinary residence
Foreign travel rules: duties performed partly abroad: employee's journeys from and to the United Kingdom
removal of ordinary residence
Foreign travel rules: duties performed wholly abroad: foreign accommodation or subsistence costs and expenses
Ordinary residence removal
Foreign travel rules: duties performed wholly abroad: employee's interim journeys to and from the United Kingdom
Updated to remove ordinary residence
Foreign travel rules: duties performed wholly abroad: employee's initial and terminal journeys
Ordinary residence removed
Special rules for employees travelling to work outside the United Kingdom: introduction
Removed first ref to ordinary res
Travelling expenses: employees working abroad: expenses that may be deducted: example
Removed ordinary residence
Meaning of resident in the United Kingdom
Remove ref to ordinary residence
Employment income: basis of assessment for general earnings: introduction
Removed reference to ordinary residence
Employment income: basis of assessment for general earnings: foreign earnings taxed at time of receipt in United Kingdom: example
Updated to include section 26A
Employment income: basis of assessment for general earnings: table setting out the basis of assessment to be used for particular types of payment, and benefits in kind
Altered to remove reference to ordinary residence and include section 26A
Employment income: basis of assessment for general earnings: employees at all times resident and domiciled in the United Kingdom
Title alteration
Remove reference to ordinary residence
Employment income: basis of assessment for general earnings: employees who are, or have been, not resident not domiciled in the United Kingdom
Altered to remove ref to ordinary residence
Earnings charged on remittance: general
Altered to remove reference to ordinary residence
Employee chargeable under section 26 or not resident: calculation of general earnings in respect of duties performed in the United Kingdom: example
Title altered for clarity
Paragraph updated to reflect removal of ordinary residence conditions.
The scope of the charge to tax on general earnings: contents
Amended to reflect removal of ordinary residence

published amendments

Benefits: exemption for employer supported childcare: general: arrangement of guidance
EIM21901 entry added to menu
Benefits: exemption for employer-supported childcare: structure of guidance: contents
Menu updated to show all pages in this section

published amendments

Ministers of religion: exemption of income: heating, lighting, cleaning, gardening: excluded employments for 2015/2016 and earlier
Title change
To cover the withdrawal of the £8500 benefit in kind threshold
To cover the withdrawal of the £8,500 benefit in kind threshold
Tax treatment of particular occupations: Cl to J
Update
Updated title
Ministers of religion: exemption of income: summary of exempt earnings
To cover the withdrawal of the £8,500 benefit in kind threshold
Car benefit: car made available to more than one member of a family or household employed by the same employer: primary condition
To cover the removal of the £8,5000 benefit in kind threshold

published amendments

Social security pensions: widow's pension
formatting
removing an error
The taxation of pension income: Social security pensions: how the State Pension is made up
Formatting issue
The taxation of pension income: Social security pensions: the State Pension
Correcting a typo
Social security benefits: categories of social security benefits
No longer accurate

published amendments

Tax treatment of racehorse training or stud farm establishment employees: stable lads: subsistence allowances: overnight allowance and daily allowance
Increase to the daily rates

published amendments

Exemption for amounts which would otherwise be deductible: Mileage allowance payments
Typo corrected
Exemption for amounts which would otherwise be deductible: payments at a benchmark rate
Guidance updated
Exemption for amounts which would otherwise be deductible: conditions
Guidance updated
Guidance updated
Exemption for amounts which would otherwise be deductible: Introduction
Page updated to add further explanations of employer responsibilities.
Exemption for amounts which would otherwise be deductible: contents
Contents page updated
Exemption for amounts which would otherwise be deductible: industry scale rates
Page udated
Update to page

published amendments

The taxation of pension income: Social security pensions: the State Pension
republish
Tax treatment of racehorse training or stud farm establishment employees: stable lads: subsistence allowances: overnight allowance and daily allowance
republish
republish
republish
republish page

published amendments

Exemption for amounts which would otherwise be deductible: industry scale rates
Republish
Page republished
Page republished to get update to GOV.UK
Tax treatment of racehorse training or stud farm establishment employees: stable lads: subsistence allowances: overnight allowance and daily allowance
Page republished to send update through to GOV.UK

published amendments

Exemption for amounts which would otherwise be deductible: conditions
Formatting change

published amendments

Employees using own vehicles for work: statutory mileage rates 2002/03 onwards: kinds of vehicle
Changed format of table heading
Republished page
Reformatted tables to remove merged cells
Exemption for amounts which would otherwise be deductible: industry scale rates
Page republished

published amendments

Other expenses: flat rate expenses: table of agreed amounts
Table reformatted to enable it to render correctly on GOV.UK
Table reformatted to make clearer on GOV.UK
Employment income: general earnings: amounts treated as earnings
Page republished
Table formatting issues fixed. No change to content.
Tables reformatted to make clearer on GOV.UK
The benefits code: amounts treated as earnings and how these rules interact with the charge on earnings in Section 62 ITEPA 2003
Page title repaired. Missing part of title replaced.

published amendments

Employees using own vehicles for work: the approved amount for mileage allowance payments
Missing spaces between words added back.

published amendments

Exemption for amounts which would otherwise be deductible: contents
Changes to legislation
Changes to legislation
Exemption for amounts which would otherwise be deductible: Anti avoidance
Changes to legislation
Exemption for amounts which would otherwise be deductible: international travel
Changes to legislation
Exemption for amounts which would otherwise be deductible: entertaining expenses
Changes to legislation
Exemption for amounts which would otherwise be deductible: other benefits
Changes to legislation
Exemption for amounts which would otherwise be deductible: Bespoke agreements - Transitional arrangements
Changes to legislation
Exemption for amounts which would otherwise be deductible: checking systems: models
Changes to legislation
Exemption for amounts which would otherwise be deductible: checking systems
Changes to legislation
Exemption for amounts which would otherwise be deductible: bespoke agreements - revocation of approval
Changes to legislation
Exemption for amounts which would otherwise be deductible: Notice of approval
Changes to legislation
Exemption for amounts which would otherwise be deductible: industry scale rates
Changes to legislation
Exemption for amounts which would otherwise be deductible: Bespoke agreements
Changes to legislation
Exemption for amounts which would otherwise be deductible: Mileage allowance payments
Changes to legislation
Exemption for amounts which would otherwise be deductible: payments at a benchmark rate
Changes to legislation
Exemption for amounts which would otherwise be deductible: Relevant salary sacrifice arrangements
Changes to legislation
Exemption for amounts which would otherwise be deductible: conditions
Changes to legislation
Exemption for amounts which would otherwise be deductible: Dispensations
Changes to legislation
Exemption for amounts which would otherwise be deductible: Introduction
Changes to legislation
Tax treatment of local government councillors and civic dignitaries: expenses deductions: home as a workplace
Updated title
Changes to legislation
Local Government Councillors and civic dignitaries in England: ODPM guidance: Part two: taxation of members' allowances and expenses
Changes to legislation
Local Government Councillors and civic dignitaries in England: ODPM guidance: Part One: members' allowances
Changes to legislation
Tax treatment of Local Government Councillors and civic dignitaries: expenses deductions: guidance note prepared by the Association of Local Councillors
Changes to legislation
Tax treatment of local government councillors and civic dignitaries: expenses deductions: notes for guidance
Changes to legislation
Tax treatment of Local Government Councillors and civic dignitaries: expenses deductions: general: provisional coding allowances
Changes to legislation
Tax treatment of Local Government Councillors and civic dignitaries: allowances councillors may receive
Changes to legislation.
Employment income: scholarship income: directors and employees
Guidance on NIC aspect was incorrect in previous version
PAYE: special type of income: estimating the amount on which to operate PAYE
The guidance on this page has been updated from April 2016

published amendments

Exemption for amounts which would otherwise be deductible: checking systems
hyperlinks inserted
Exemption for amounts which would otherwise be deductible: bespoke agreements - revocation of approval
update to hyperlinks
Exemption for amounts which would otherwise be deductible: Notice of approval
Title up dated
Exemption for amounts which would otherwise be deductible: industry scale rates
hyperlinks
Exemption for amounts which would otherwise be deductible: Bespoke agreements
updated hyperlinks
Exemption for amounts which would otherwise be deductible: payments at a benchmark rate
hyperlinks amended
Tax treatment of local government councillors and civic dignitaries: expenses deductions: home as a workplace
amendment
Hyperlinks added to the document
Tax treatment of particular occupations: contents L to R
update to contents page
New pages added
Local Government Councillors and civic dignitaries in England: ODPM guidance: Part two: taxation of members' allowances and expenses
hyperlinks
Local Government Councillors and civic dignitaries in England: ODPM guidance: Part One: members' allowances
hyperlinks added to manuals
Tax treatment of Local Government Councillors and civic dignitaries: expenses deductions: guidance note prepared by the Association of Local Councillors
Hyperlinks updated
Car benefit calculation Step 5, appropriate percentage, 2011 to 2012 onwards: type D, all diesel cars
Remove of incorrect information regarding diesel supplement
Car benefit calculation Step 5, appropriate percentage, 2011 to 2012 onwards: adjustments to appropriate percentage and code letters used for different fuels
percentage update required for diesel cars
Tax treatment of local government councillors and civic dignitaries: expenses deductions: notes for guidance
hyperlinks added
Car benefit calculation Step 5, appropriate percentage, tax year 2015 to 2016 onwards: ready reckoner for type A cars
Update regarding 3% diesel supplement
Tax treatment of Local Government Councillors and civic dignitaries: expenses deductions: general: provisional coding allowances
Hyperlinks added to the document
Tax treatment of Local Government Councillors and civic dignitaries: allowances councillors may receive
Hyperlinks updated
Add hyperlink

published amendments

Other expenses: flat rate expenses: table of agreed amounts
Rates for health workers updated

published amendments

Exemption for amounts which would otherwise be deductible: checking systems
Paragraph added

published amendments

Tax treatment of benefits matches and testimonials given to sportsmen and women - in particular rugby, soccer and cricket players
Next Review date updated

published amendments

Benefits: exemption for workplace nurseries: commercially marketed nursery schemes: background: how the schemes work: contents
Page not complete on transfer to CMS
Car benefit calculation Step 5, appropriate percentage, tax year 2015 to 2016 onwards: ready reckoner for type A cars
Table reformatted. No change to content

published amendments

Travel expenses: travel for necessary attendance: introduction: when are travel expenses deductible?
Formatting error corrected

published amendments

Other expenses: professional fees and subscriptions: claims by individuals for income tax relief
Reference to P358 an obsolete form removed

published amendments

Van benefit from tax year 2005 to 2006: cash equivalent
Percentages based on 2016 Budget measure - Phil Wright

published amendments

The benefits code: "by reason of the employment": expenses paid and benefits provided by someone other than the employer: third party benefits
Typo mistake in the body of the text
The benefits code: beneficial loans: order of repayment of successive loans: rule in Clayton's case
Typo mistakes in body of the text
The general rule for employees expenses: wholly and exclusively: expenditure with only incidental personal consequences
Unnecessary text in heading and typo mistakes in body of the text
The general rule for employees expenses: key words and phrases
Deleted unnecessary text in heading and typo mistakes in body of the text
Heavy goods vehicles: scope of exemption
Typo mistakes in body of the text
The general rule for employees expenses: in the performance of the duties
Deleted unnecessary text in heading and type mistakes in text of body
The general rule for employees expenses: in the performance of the duties: example
Deleted unnecessary text in heading & typo mistakes in body of text

published amendments

The general rule for employees expenses: relief is limited to expenses actually incurred: example
Wording error

published amendments

Employment income: scale rate expenses: benchmark rates: questions and answers
Inserted a paragraph at the beginning of the body of text
Employment income: scale rate expenses: subsistence expenses: examples of what ‘regular’ means
Inserted a paragraph at the beginning of the body of text
Employment income: scale rate expenses: subsistence expenses: table of benchmark scale rates
Inserted a paragraph at the beginning of the body of text
Employment income: scale rate expenses: subsistence expenses: advisory benchmark scale rate payments
Inserted a paragraph at the beginning of the body of text
Employment income: scale rate expenses payments: subsistence expenses: sampling guidance: sampling exercise incomplete
Inserted a paragraph at the beginning of the body of text
Employment income: scale rate expenses payments: subsistence expenses: sampling guidance: expenses to be included
Inserted a paragraph at the beginning of the body of text
Employment income: scale rate expenses payments: subsistence expenses: sampling guidance
Inserted a paragraph at the beginning of the body of text
Employment income: scale rate expenses payments: general
Additional paragraph added at the beginning of the body of the text
Included a new paragraph at the start of the body of text

published amendments

Employment income: scale rate expenses payments: accommodation and subsistence payments to employees travelling outside the UK: tables of overseas scale rates: examples
Updated rates used in examples.
Particular benefits: exemption for sports and recreation facilities: more than one employer involved in providing facilities: restricted use by local residents
Change to formatting to fix issues with GOV.UK version of page. No change to text.

published amendments

Employment income: scale rate expenses payments: accommodation and subsistence payments to employees travelling outside the UK: tables of overseas scale rates: examples
Owner added and alert to update rates

published amendments

Other expenses: entertainment expenses: application of Section 336 to entertainment expenses: general: maintenance of records
Short title added. Formatting updated. No changes to content.

published amendments

Social security benefits: rates of social security benefits payable
Changes due to new State Pension from 6 April 2016
Social security pension lump sum
Update because of New State Pension from 6 April 2016
The taxation of pension income: Social security pensions: how the State Pension is made up
Changes due to new State Pension from 6 April 2016
The taxation of pension income: Social security pensions: the State Pension
Changes due for new State Pension from 6 April 2016

published amendments

The taxation of pension income: Social security pensions: how the State Pension is made up
Formatting changes.
Social security pension lump sum
Correctly format heading.

published amendments

Special cases: issues relating to Apollo Fuels judgment
Formatting corrections
Formatting corrections
Formatting error corrections
Formatting correction
Formatting correction
The benefits code: car and car fuel benefit: contents
New guidance relating to Apollo Fuels judgment
Tax treatment of working rule agreements: rates of allowances paid under particular agreements: the Construction Industry Joint Council
Rates updated with effect from 1 August 2016.

published amendments

Special cases: issues relating to Apollo Fuels judgment
Page formatting

published amendments

Tax treatment of particular occupations: S to Z: working rule agreements: rates of allowances paid under particular agreements: Electrical Contractors' Association
Rates updated from 4th January 2016

published amendments

Salary sacrifice: is the sacrifice effective: Frequently asked questions
Page withdrawn.
Exemption for amounts which would otherwise be deductible: checking systems: models
hyperlink added

published amendments

The benefits code: excluded employment
Republished to test hyperlinks
Pensions: particular occupations: armed forces: statutory exemption for specified wounds and disability pensions
Republished to test hyperlinks
Employer-financed and non-approved retirement benefits schemes: contents
Republished to test hyperlinks
Non-approved and employer-financed retirement benefits schemes: introduction
Republished to test hyperlinks

published amendments

The benefits code: general: contents
Update GOV.UK link
Salary sacrifice: what is a salary sacrifice: arrangement of guidance
Fix GOV.UK missing link

published amendments

Seafarers’ Earnings Deduction: meaning of eligible period
Amendment for EEA residents.
Tax treatment of particular occupations: S to Z: contents
Contents page updated.
Veterinary Inspectors
Added to contents page.

published amendments

Travel expenses: travel for necessary attendance: fixed term appointments and agency workers: fixed term appointments: site-based workers: reasonable to assume
Updated for change in legislation for intermediaries.
Travel expenses: travel for necessary attendance: fixed term appointments and agency workers: fixed term appointments: site-based workers: likely to hold
Updated for change in legislation for intermediaries.
Travel expenses: travel for necessary attendance: fixed term appointments and agency workers: fixed term appointments: site-based workers
Updated for change in legislation for intermediaries.
Travel expenses: travel for necessary attendance: fixed term appointments and agency workers: agency workers
Updated for change in legislation for intermediaries.
Travel expenses: travel for necessary attendance: fixed term appointments and agency workers: fixed term appointments
Updated for change in legislation for intermediaries.

published amendments

Employment income: employment protection legislation: Employment Rights Act 1996; protective awards
Added information about protective awards.

published amendments

Salary sacrifice: is the sacrifice effective: Frequently asked questions
Page withdrawn.

published amendments

Particular benefits: operational risk injuries and occupational diseases
updated hyperlink to hse site
Link removed.
Missing hyperlink added.

published amendments

Employment income: medical expenses and insurance
Table reformatted. No change to content

published amendments

Tax treatment of working rule agreements: rates of allowances paid under particular agreements: Building and Engineering Services Association
Updated rates for 2015 and 2016

published amendments

Salary sacrifice: income tax effects of salary sacrifice
Hyperlinks corrected.

published amendments

Tax treatment of working rule agreements: rates of allowances paid under particular agreements: Engineering Construction Industry
Updated rates from 4 January 2016

published amendments

Tax treatment of lorry drivers: subsistence allowances paid to lorry drivers: approved amount
Rate for 2016 added.
Rate added for 2016.
Rate added for 2016.

published amendments

Employer-financed and non-approved retirement benefits schemes: contents
Change in legislation. New section added.

published amendments

Particular benefits: benefits and exemptions from R to Z: contents
Update to legislation
Employer-financed retirement benefits schemes: definition of 'relevant benefits' and 'excluded benefits'
Update to legislation

published amendments

Particular benefits: benefits and exemptions from R to Z: contents
Pages added.
Particular benefits: exemption for trivial benefits – relationship with other exemptions (from 6 April 2016)
Change in legislation.
Particular benefits: exemption for trivial benefits – directors and other officers of close companies – members of their family or household (from 6 April 2016)
Change in legislation.
Particular benefits: exemption for trivial benefits – directors and other officers of close companies (from 6 April 2016)
Change in legislation.
Particular benefits: exemption for trivial benefits – conditions to be satisfied – not in recognition of particular services (from 6 April 2016)
Change in legislation.
Particular benefits: exemption for trivial benefits – conditions to be satisfied - cash and cash vouchers (from 6 April 2016)
Change in legislation.
Particular benefits: exemption for trivial benefits – conditions to be satisfied - the cost of the trivial benefit (from 6 April 2016)
Change in legislation.
Employer-financed retirement benefits schemes: excluded benefits: trivial benefits (from 6 April 2016)
Change in legislation.

published amendments

Car benefit: the charge to tax: contents
New page.
Page added.
Tax treatment of particular occupations: S to Z: working rule agreements: rates of allowances paid under particular agreements: Electrical Contractors' Association
Update of WRA from 2 January 2017

published amendments

Car benefit: introduction
New Page - EIM23021 added
Tax treatment of particular occupations: S to Z: working rule agreements: rates of allowances paid under particular agreements: Electrical Contractors' Association
Updated formatting on tables - no change to content

published amendments

The general rule for employees: expenses: the restrictive nature of the rule
Insert missing spaces to separate words.
Tax treatment of working rule agreements: rates of allowances paid under particular agreements: Engineering Construction Industry
Updated rates from January 2017
Error correction made to the year - changed from 4 January 2015 to January 2016

published amendments

Tax treatment of working rule agreements: rates of allowances paid under particular agreements: Refractory Users’ Association
Updated WRA following agreement to amounts from January 2017

published amendments

Other expenses: flat rate expenses: table of agreed amounts
Updated table format

published amendments

PAYE special types of payment: contents
Guidance added.
PAYE: special types of payment: employee fails to make good PAYE: employee’s requirement
To completely remove the guidance under EIM11951 as no longer appropriate.

published amendments

PAYE: special types of payment: employee fails to make good PAYE: meaning of make good
Complete change in the content.
PAYE special types of payment: contents
Links to EIM11951 archived.

published amendments

Section 7 Finance Act 2016: guidance on the new legislation on company cars
Words transposed

published amendments

Particular benefits: benefits and exemptions from I to P: contents
Contents updated for new guidance.

published amendments

The benefits code: benefits and reimbursed expenses not chargeable to tax: table
'Trivial benefits' added.
Employment income: general: contents
Sections added

2017

published amendments

Social security benefits: income support: summary
Remove last sentence as out of date... 'Regarding the procedure for taxing this IS, see EP8655 onwards. The suspension of tax refunds during a trade dispute is dealt with at EP1305.'

published amendments

Car benefit: special cases: issues relating to electric cars
Guidance added about tax treatment when electric cars are charged

published amendments

The benefits code: when must making good take place?
Format content correctly.

published amendments

Particular benefits: assets placed at the disposal of a director or employee: asset used by the employee partly for private purposes and partly for work purposes
Format correction.
Particular benefits: assets placed at the disposal of a director or employee: asset also used in the business or by other employees
Format correction.
The taxation of pension income: foreign pensions
Foreign pensions can include different types of income withdrawal. The relevant types are now reflected in this guidance, together with links to further guidance in the Pensions Tax Manual.
The taxation of pension income: Pensions etc under registered pension schemes
Uncrystallised funds pensions lump sums are now reflected in this guidance on taxable pension income. There is also a new statutory reference for lump sum death benefits and links to further guidance in the Pensions Tax Manual.
Pension income: an overview
Full guidance on the taxation of registered pension schemes is in the Pensions Tax Manual.

published amendments

The taxation of pension income: foreign pensions
Hyperlinks updated. No change to text
The taxation of pension income: Pensions etc under registered pension schemes
Updated hyperlinks. No change to text.

published amendments

The benefits code: beneficial loans: amount of the official rate
Minor changes for use of plain English.
Explanatory content added for latest rate change.
Official rate changed from 6 April 2017.

published amendments

Exemption for amounts which would otherwise be deductible: industry scale rates
Hyperlink added.
Exemption for amounts which would otherwise be deductible: checking systems: models
Minor wording change.

published amendments

Exemption for amounts which would otherwise be deductible: checking systems: models
Minor change to wording

published amendments

Tax treatment of lorry drivers: mid-day meals: expenses deductions for employees
Page updated to reflect the exemption for amounts which would otherwise be deductible.
Tax treatment of lorry drivers: subsistence allowances paid to lorry drivers: documentary evidence
Page updated to reflect the exemption for amounts which would otherwise be deductible.
Tax treatment of lorry drivers: subsistence allowances paid to lorry drivers: payments in excess of the approved amount
Page updated to reflect the exemption for amounts which would otherwise be deductible.
Tax treatment of lorry drivers: subsistence allowances paid to lorry drivers: approved amount
Page updated to reflect the exemption for amounts which would otherwise be deductible.
Tax treatment of lorry drivers: allowances paid to lorry drivers: porters in removal vans
Page updated to reflect the exemption for amounts which would otherwise be deductible.

published amendments

Particular benefits: special security measures: action by nominated Inspector
Page updated to reflect the exemption for paid or reimbursed expenses

published amendments

Exemption for amounts which would otherwise be deductible: entertaining expenses
Hyperlinks updated
Exemption for amounts which would otherwise be deductible: payments at a benchmark rate
Hyperlinks updated
Employment income: scale rate expenses payments: accommodation and subsistence payments to employees travelling outside the UK: tables of overseas scale rates
NIM Hyperlink updated

published amendments

Employment income: scale rate expenses: subsistence expenses: examples of what ‘regular’ means
Minor typo corrected

published amendments

Salary sacrifice: contributions to a registered pension scheme: example of unsuccessful salary sacrifice
Separate joined words with spaces.

published amendments

Tax treatment of public house managers: expenses connected with living accommodation where accommodation is exempt from charge; HMRC agreement for a flat rate benefit
New rate for 2016/17 needed – added to table in current guidance
Tax treatment of particular occupations: Cl to J
Contents updated.

published amendments

Benefits: exemptions: childcare and childcare vouchers supported by the employer: rules from 6 April 2011: the exempt amount
Sentence added to clarify the rate limits to be used
Vouchers and credit-tokens: childcare vouchers: exemption from 6 April 2011
Sentence added to clarify the rate limits to be used

published amendments

Tax treatment of particular occupations: S to Z: working rule agreements: rates of allowance paid under particular agreements: Technical Lighting and Access Specialists
Rates added for periods from 1 July 2016.

published amendments

Tax treatment of particular occupations: S to Z: working rule agreements: rates of allowance paid under particular agreements: Technical Lighting and Access Specialists
Presentation of information.

published amendments

Car benefit calculation step 5: appropriate percentage 2015 to 2016 onwards
Error regarding dates for diesel cars corrected

published amendments

Travel expenses: travel for necessary attendance: definitions: temporary workplace: example
Make 'one and a half' clear to read.

published amendments

The benefits code: beneficial loans: steadily reducing cheap loan: example
Amend figure in the third paragraph to '£14,085'.

published amendments

Car benefit calculation Step 5, appropriate percentage, tax year 2015 to 2016 onwards: ready reckoner for type A cars
Annual update

published amendments

Deductions from general earnings: the benefits code: example of deduction from benefits charge
Spaces inserted to separate words wrongly joined together.
Deductions from general earnings: the benefits code: example of deduction from expenses payments
Spaces inserted to separate words wrongly joined together.
Deductions from general earnings: the benefits code
Spaces inserted to separate words wrongly joined together.
Deductions from general earnings: introduction
Spaces inserted to separate words wrongly joined together.
The benefits code: beneficial loans: general
Last sentence removed as reference to Share Scheme manual is out of date.

published amendments

Tax treatment of working rule agreements: rates of allowances paid under particular agreements: the Construction Industry Joint Council
Agreed updates to CIJC Working Rule Agreement from 26 June 2017.

published amendments

Employment Technical
Change of team name.
Tax treatment of nurses: expenses deductions: laundering uniforms: amount to be deducted
The amount of the flat rate expense deduction for the tax year 2014 to 2015 onwards has been added.
Salary sacrifice: what is a salary sacrifice: arrangement of guidance
Optional remuneration arrangement amendments.
Optional remuneration arrangement amendments.
Optional remuneration arrangement amendment.

published amendments

Optional remuneration arrangements: special case exemptions
review date
Optional remuneration arrangements: employment-related benefits
review date
Optional remuneration arrangements: the amount foregone
review date
Optional remuneration arrangements: transitional provisions
review date
Optional remuneration arrangements: living accommodation
review date
Incentive award schemes: Incentive Award Unit (IAU)
Change of correspondence address and contact telephone number.
Change of correspondence address and contact telephone number.
Salary Sacrifice: how the changes to the employment contract are made
Optional remuneration arrangement amendments.
Waivers of remuneration: overview
Optional remuneration arrangements update.

published amendments

Employment income: scale rate expenses payments: accommodation and subsistence payments to employees travelling outside the UK: tables of overseas scale rates: what the tables contain: what is not covered
Guidance updated to reflect changes in legislation on paid or reimbursed expenses from April 2016. Clarification on use of international rates and what is not covered. Rates can only be used as published.
Employment income: scale rate expenses: subsistence expenses: table of benchmark scale rates
Guidance updated to reflect changes in legislation on paid or reimbursed expenses from April 2016.
Salary sacrifice: income tax effects of salary sacrifice
Optional remuneration arrangement amendments.
Optional remuneration arrangements: Contents
Contents

published amendments

Optional remuneration arrangements: living accommodation
Optional remuneration arrangement - Link to guidance

published amendments

Particular benefits: benefits from A to B: contents
Amend title

published amendments

Car benefit: conditions for the charge to apply
Short title added.

published amendments

Seafarers’ Earnings Deduction: treatment of periods of non- residence and terminal leave pay
Separate words wrongly joined together.
Seafarers Earnings Deduction: example of eligible period
Separate words wrongly joined together.
Car fuel benefit: use of advisory fuel rates in deciding the amount to be made good
Adding a link to the AFR rates on gov.uk that was missing from the page.

published amendments

Particular benefits: assets placed at the disposal of a director or employee: asset unavailable for part of a year
Correct hyperlink applied.
Particular benefits: benefits from A to B: contents
"EIM" added

published amendments

Vouchers and credit-tokens: amount and year of charge
Format table correctly.
Optional remuneration arrangements: transitional provisions
The list of benefits covered by transitional arrangements and to which the new rules do not apply until on or after 6 April 2021 has been amended to include car fuel, vans and van fuel

published amendments

Tax treatment of working rule agreements: rates of allowances paid under particular agreements: the Construction Industry Joint Council
Republishing to push updates to GOV.UK

published amendments

Deductions from earnings: capital allowances: apportionment of allowances where there is both business and private use
Correct hyperlink applied

published amendments

Particular benefits: benefits from A to B: contents
Addition of subgroup.

published amendments

Particular benefits: exemption for trivial benefits – conditions to be satisfied - the cost of the trivial benefit (from 6 April 2016)
Further examples added.

published amendments

Deductions from earnings: capital allowances: apportionment of allowances where there is both business and private use
Obsolete reference removed

published amendments

Employment income: general: payments for “image rights”: examples of issues to consider
Scheduled published time.
Employment income: general: payments for “image rights”: royalties: deduction of tax at source
Scheduled published time.
Employment income: general: payments for “image rights”: Sports Club
Scheduled published time.
Employment income: general: payments for “image rights”: Sports Club: issues
Scheduled published time.

published amendments

Employment income: general: contents
New pages about image rights added.

published amendments

Employment income: general: contents
Previous page/Next page functions unavailable on some new pages - republish to make them appear.

published amendments

Tax treatment of particular occupations: S to Z: working rule agreements: rates of allowances paid under particular agreements: Electrical Contractors' Association
Update working rule agreement for Electrical Contractors' Association from 1 Janauary 2018
Car benefit: meaning of car: submissions to PAYE Technical
Short title added
Car benefit: other specific types of vehicle
Short title added
Car benefit: double cab pick ups
Short title added
Car benefit: off road and multi-purpose vehicles
Short title added
Car benefit: meaning of unsuitable for use as a private vehicle: emergency vehicles
Short title added
Car benefit: meaning of not commonly used as a private vehicle
Short title added
Car benefit: vehicle of a type not commonly used as a private vehicle and unsuitable to be so used: meaning of type
Short title added
Car benefit: vehicle of a construction primarily suited for the conveyance of goods or burden of any description: meaning of primarily suited
Short title added
Car benefit: vehicle of a construction primarily suited for the conveyance of goods or burden of any description: meaning of construction
Short title added
Car benefit: emergency vehicles exemption: Conditions 4-5
Short title added
Car benefit: car or van - summary
Short title added
Car benefit: meaning of car: flowchart
Short title added
Car and car fuel benefits: fair bargain
Short title added
Car and car fuel benefits: Class 1A National Insurance contributions payable by employers
Short title added
Car benefit: benefit not otherwise taxable
Short title added
Car benefit: expense of a chauffeur
Short title added
Car benefit: is an employee chargeable under the benefits code: effect of expenses, etc. paid in connection with a provided car
Short title added
Car benefit: prohibition on other tax charges where car benefit charge applies
Short title added
Car benefit: scope of the charge
Short title added

published amendments

Car benefit: car made available to more than one member of family or household employed by the same employer: secondary condition A
Short title added
Car benefit: car made available to more than one member of a family or household employed by the same employer: primary condition
Short title added
Car benefit: car made available to more than one member of family or household employed by the same employer: two charges for one car?
Short title added
Car and van benefit: pooled cars and vans: employee carrying secret documents
Short title added
Car and van benefit: pooled cars and vans: inadequate parking facilities
Short title added
Car and van benefit: pooled cars and vans: use of pooled cars by chauffeurs
Short title added
Car and van benefit: pooled cars and vans: periodic check of pooled car or van status
Short title added
Car and van benefit: pooled cars and vans: difficult cases
Short title added
Car and van benefit: pooled cars and vans: meaning of not normally kept overnight
Short title added
Special rules for determining the year that general earnings are
Separate words wrongly joined together.
Car and van benefit: pooled cars and vans: de minimis private use
Short title added
Car and van benefit: pooled cars and vans: meaning of private use merely incidental to business use
Short title added
Car benefit: exceptions - no actual private use
Short title added
Particular benefits: student loans: paid by employer or written off
Separate words wrongly joined together.
Particular benefits: loans written off: loans made by close companies
Separate words wrongly joined together.
Car benefit: exceptions - private use prohibited
Short title added
Car benefit: meaning of private use and business travel
Short title added
Car benefit: meaning of by reason of the employment: car made available by someone other than the employer
Short title added
Car benefit: meaning of by reason of the employment: car made available by the employer
Short title added
Car benefit: employee car ownership schemes
Short title added
Car benefit: transfer of ownership of the car to the employee
Short title added
Car benefit: meaning of without any transfer of the property in it: cars leased to director or employee
Short title added
Car benefit: meaning of without any transfer of the property in it: part ownership
Short title added
Asset made available without transfer to a director or employee: how to calculate the annual cost of the benefit (step 1)
Separate words wrongly joined together.
Car benefit: meaning of without any transfer of the property in it
Short title added
Particular benefits: exemption for bicycles
Separate words wrongly joined together.

published amendments

Particular benefits: assets placed at the disposal of a director or employee: assets placed at the disposal of an employee and used partly for private purposes and partly for work: example
Format content per the Government Digital Services style guide.
Particular benefits: assets placed at the disposal of a director or employee: assets used partly for private purposes and partly for work purposes: mixed use benefit; background to example in EIM21638
Correct hyperlink applied.
Special rules for employees travelling to work outside the United Kingdom: contents
Link to EIM34190 archived.

published amendments

Travel expenses: travel for necessary attendance: duties defined by reference to a particular area: meaning of "defined by reference to an area"
Separate words wrongly joined together.
Payments for 'image rights': contents
Add pages.
Change 'Payment' to 'Payments'
Employment income: general: contents
Insert 'image rights' contents page.

published amendments

Seafarers’ Earnings Deduction: attribution of earnings: effect of other deductions
Format content in line with the Government Digital Services style guide.
Seafarers’ Earnings Deduction: attribution of earnings: example
Remove unwanted spacing.
Format content in line with the Government Digital Services style guide.
Car benefit: special cases: employees with frequent changes of car (from 2009/10): car fuel benefit
Short title added
Car benefit: special cases: employees with frequent changes of car (from 2009/10): procedures and record-keeping
Short title added
Car benefit: special cases: employees with frequent changes of car (from 2009/10): practical issues
Short title added
Car benefit: special cases: employees with frequent changes of car (from 2009/10): benefit charge of notional car: example
Short title added
Car benefit: special cases: employees with frequent changes of car (from 2009/10): Averaging Step 7: allocate qualifying employees to the notional cars
Short title added
Car benefit: special cases: employees with frequent changes of car (from 2009/10): Averaging Step 6: identify qualifying employees at each location
Short title added
Car benefit: special cases: employees with frequent changes of car (from 2009/10): Averaging Step 5: benefit charge of notional car
Short title added
Car benefit: special cases: employees with frequent changes of car (from 2009/10): Averaging Step 4: average CO2 emissions and appropriate percentage of notional car
Short title added
Car benefit: special cases: employees with frequent changes of car (from 2009/10): Averaging Step 3: average price of notional car
Short title added
Car benefit: special cases: employees with frequent changes of car (from 2009/10): Averaging Step 2: group the cars subject to averaging
Short title added
Particular benefits: assets placed at the disposal of a director or employee: annual value
Format table correctly.
Car benefit: special cases: employees with frequent changes of car (from 2009/10): Averaging Step 1: cars without a CO2 emissions figure
Short title added
Car benefit: special cases: employees with frequent changes of car (from 2009/10): Averaging Step 1: identify the cars to be subject to averaging
Short title added
Car benefit: special cases: employees with frequent changes of car (from 2009/10): averaging process: outline
Short title added
Car benefit: special cases: employees with frequent changes of car (from 2009/10): “averaging”: introduction
Short title added
Car benefit: special cases: demonstration and courtesy cars (from 2009/10): when is there a car benefit charge?
Short title added
Car benefit: special cases: test and experimental cars (from 2009/10): when is there a car benefit charge?
Short title added
Car benefit: special cases: employees in the motor industry (to 2008/09): special treatment
Short title added
Car benefit: special cases: employees in the motor industry (to 2008/09): frequent changes of car: procedures and record-keeping
Short title added
Car benefit: special cases: employees in the motor industry (to tax year 2008 to 2009): frequent changes of car: CO2 emissions of notional car
Short title added
Car benefit: special cases: employees in the motor industry (to 2008/09): frequent changes of car: price of notional car
Short title added
Car benefit: special cases: employees in the motor industry (to 2008/09): frequent changes of car: calculating the car benefit charge
Short title added
Car benefit: special cases: cars provided for home to work and training travel of disabled employees
Short title added
Car benefit: special cases: transport between home and work for disabled employees
Short title added
Car benefit: car made available to more than one member of family or household employed by the same employer: secondary condition B
Short title added

published amendments

Car fuel benefit: fares allowances paid under working rule agreements in the building, civil engineering and electrical contracting industries
Short title added
Car fuel benefit: mileage allowances paid by the employer for a provided car
Short title added
Car fuel benefit: belated making good
Short title added
Car fuel benefit: no fuel for private use: making good car fuel provided for private use
Short title added
Car fuel benefit: example 4: car partly unavailable and fuel withdrawn
Short title added
Car fuel benefit: example 3: reduction if fuel withdrawn and not reinstated
Short title added
Car fuel benefit: example 2: reduction if car unavailable
Short title added Correct hyperlink applied
Car fuel benefit: example 1: full year
Short title added
Car and fuel benefits: practical help in calculating cash equivalent
Short title added
Car fuel benefit: the multiplier (Section 150(1) ITEPA 2003 amount)
Short title added
Car fuel benefit: shared car
Short title added
Car fuel benefit: reduction if fuel withdrawn and not reinstated
Short title added
Car fuel benefit: reduction if car unavailable
Short title added
Car fuel benefit: cash equivalent for a full year
Short title added
Car fuel benefit: when cash equivalent is nil
Short title added
Car fuel benefit: calculating the cash equivalent
Short title added
Seafarers’ Earnings Deduction: meaning of employment as a seafarer
Remove reference to EP Manual and the Marine Unit, South Wales Area, Cardiff.
Seafarers’ Earnings Deduction: Crown servants
Remove reference to EP Manual and the Marine Unit, South Wales Area, Cardiff.
Car fuel benefit: does not apply to employee's own car
Short title added
Car fuel benefit: charge not related to cost of providing fuel
Short title added
Car fuel benefit: replaces other tax liabilities
Short title added
Car fuel benefit: meaning of provided
Short title added
Car fuel benefit: introduction
Short title added
Car benefit: special cases: employees with frequent changes of car (from 2009/10): requests for special treatment
Short title added

published amendments

Seafarers’ Earnings Deduction: Crown servants
Redaction reapplied. No change to text.
Seafarers’ Earnings Deduction: meaning of employment as a seafarer
Redaction reapplied. No change to text.

published amendments

Particular benefits: exemption for trivial benefits – conditions to be satisfied - the cost of the trivial benefit (from 6 April 2016)
Amendment to example E.
Benefits: exemption for employer supported childcare: general: arrangement of guidance
Correct hyperlink applied.

published amendments

Tax treatment of particular occupations: contents L to R
Two pages added for tax treatment of lorry drivers.

published amendments

Employment income: basis of assessment for general earnings: the time when earnings are received: payments on account of earnings: general: director's drawings
Correct hyperlink applied.
Van benefit from tax year 2005 to 2006: definitions - van
Correct hyperlink applied.

published amendments

Employment income provided through third parties: overview, general approach: contents
Words joined together
Particular benefits: heating, lighting, cleaning etc. expenses of job-related living accommodation: 10% limit: example of calculating the net amount of the earnings: employee makes good part of the expense of providing the benefits
Format table correctly.
Particular benefits: heating, lighting, cleaning etc. expenses of job-related living accommodation: 10% limit: example of calculating the net amount of the earnings: exemption does not apply
Table formatted correctly.
Particular benefits: heating, lighting, cleaning etc. expenses of job-related living accommodation: 10% limit: example of calculating the net amount of the earnings: 10% restriction applies
Format table correctly.
Benefits: assets transferred at overvalue by directors and employees to their employers: example
Separate words wrongly joined together.

published amendments

Particular benefits: late night taxis: general overview
Format content correctly.
Employment income: earnings from an office or employment
Format tax year in line with Government Digital Services style guide. Add header row to table.

published amendments

Employment income: inducement payments: golden hellos
Separate words wrongly joined together.
Separate words wrongly joined together.
Employment income: earnings from employment: sums paid under the terms of a contract of employment: example
Separate words wrongly joined together.

published amendments

Employment income provided through third parties: amount of Part 7A income: consideration given for relevant step: A pays a sum of money
Finance Act 2016 changes to strengthen anti-avoidance provisions in section 554Z8.
Employment income provided through third parties: Part 7A income: general
Finance Act 2016 changes to apportion the value of a relevant step on a just and reasonable basis where it is taken in respect of more than one person.
Section 554Z11C: Chapter 2 liability equal to or greater than earlier charges – overlap with 2 or more items and relevant Chapter 2 overlap charges
Change 'FB' to FA'.

published amendments

Employment income provided through third parties: overview, general approach: contents
EIM46000 and EIM46001 added to menu

published amendments

Employment income provided through third parties: overview, general approach: contents
Republish to create 'Next page' and 'Previous page' links on EIM46000 and EIM46001.

published amendments

Tax treatment of National Health Service employees: expenses deductions: laundering uniforms: amount of deduction
Insert missing '£' symbols.
Add rates for 2014 to 2015 onwards.

published amendments

Particular benefits: exemption for trivial benefits – conditions to be satisfied - the cost of the trivial benefit (from 6 April 2016)
The legislation does not make reference to a tax year so examples D and E have been changed in order to avoid confusion.

published amendments

Employment income provided through third parties: exclusions: retirement benefits etc: purchases out of annuities out of pension scheme rights
Change the references from RPSM (registered pension schemes manual) to PTM (Pensions Tax Manual) which replaced it in 2015.

published amendments

Tax treatment of working rule agreements: rates of allowances paid under particular agreements: Building and Engineering Services Association
Agreed updates to the lodging allowance from 2 October 2017.

published amendments

Employment income: scale rate expenses: subsistence expenses: table of benchmark scale rates
Change 'his' to 'their'.
Employment income provided through third parties: exclusions: retirement benefits etc: transfers between certain foreign pension schemes
PTM hyperlinks applied.

published amendments

Particular benefits: annual parties and other social functions
Include a general meaning of annual within s264 and provide an example to illustrate what would not fall within this meaning.

published amendments

Tax treatment of Post Office employees: sub-postmasters: payments on termination of office
Correct hyperlink applied
Tax treatment of Local Government Councillors and civic dignitaries: expenses deductions: general: provisional coding allowances
Correct hyperlinks applied
Tax treatment of payments from Local Medical Committees to part-time committee members
Correct hyperlink applied.

published amendments

Employment income: scale rate expenses payments: accommodation and subsistence payments to employees travelling outside the UK: tables of overseas scale rates: what the tables contain: what is not covered
Redaction applied correctly.

published amendments

Employment income: earnings from employment: compensation from a source other than the employment
Separate words wrongly joined together.
Employment income: earnings from employment: sum paid for the surrender of an asset, or for the loss of a valuable right
Separate words wrongly joined together.
Employment income: inducement payments: golden hellos
Separate words wrongly joined together.
Employment income: earnings from employment: sums paid to an employee for not resigning, or for continuing to serve in the employment: example
Seperate words wrongly joined together.
Employment income: earnings from employment: sums paid to an employee for not resigning, or for continuing to serve in the employment
Separate words wrongly joined together.
Incentive award schemes: Incentive Award Unit (IAU)
Change IAU address.
Change of IAU address.
Employment income: earnings from employment: sums paid under the terms of a contract of employment
Seperate words wrogly joined together.
Employment income: earnings from employment: important principles
Seperate words wrongly joined together.
Employment income: earnings are not taxable unless they are from the employment
Seperate words wrongly joined together.
Employment income: benefits in kind treated as earnings under Section 62 ITEPA 2003: the pecuniary liability principle: operation of PAYE
Separate words wrongly joined together.

published amendments

Van benefit from 2005/06: commuter use requirement
Separate words wrongly joined together.
Van benefit from 2005/06: benefit not otherwise taxable - cash alternatives to vans
Separate words wrongly joined together.
Van benefit from 2005/06: definitions - private use - kinds of private use
Separate words wrongly joined together.
Van benefit from 2005/06: definitions - design weight
Separate words wrongly joined together.
Van benefit from 2005/06: definitions - age of van
Separate words wrongly joined together.
Benefits: heavy goods vehicles: exemption
Separate words wrongly joined together.
Van benefit to 2004/05: meaning of participating employee
Separate words wrongly joined together.
Van benefit to 2004/05: overriding limit on charge
Separate words wrongly joined together.
Van benefit to 2004/05: calculating the cash equivalent
Separate words wrongly joined together.
Van benefit to 2004/05: fair bargain
Separate words wrongly joined together.
Van benefit to 2004/05: meaning of age of van
Seperate words wrongly joined togeter.
Van benefit to 2004/05: meaning of design weight
Seperate words wrongly joined together.
Employment income: board and lodging
Separate words wrongly joined together.
Employment income: earnings from employment: more than one reason for the payment
Separate words wrongly joined together.

published amendments

Residence or employment in the United Kingdom: advice from BAI, Personal Tax International
Separate words wrongly joined together.
Deductions: directors'; and officers'; liabilities: qualifying contracts of insurance: excluded contracts: connected contracts
Words wrongly joined together.
Benefits: scholarships provided for members of the family or household of a director or employee: extended meaning of
Separate words wrongly joined together.
Benefits: scholarships provided for members of the family or household of a director or employee: general
Separate words wrongly joined together.
The benefits code: beneficial loans: calculating the cash equivalent: interest paid half yearly
Separate words wrongly joined together.
Heavy goods vehicles: treatment of vehicle which is not exempt
Separate words wrongly joined together.
Van fuel benefit from 2005/06: replacement vans
Separate words wrongly joined together.
Van fuel benefit from 2005/06: shared vans
Separate words wrongly joined together.
Van fuel benefit from 2005/06: if fuel withdrawn and not reinstated
Separate words wrongly joined together.
Van fuel benefit from 2005/06: when cash equivalent is nil
Separate words wrongly joined together.
Van benefit from 2005/06: reduction because van unavailable
Separate words wrongly joined together.
Van benefit from 2005/06: business travel requirement
Separate words wrongly joined together.

published amendments

Employment income provided through third parties: undertakings given by employers etc in relation to retirement benefits etc: overview
Separate words wrongly joined together
Employment income provided through third parties: the Section 554A gateway: examples: dividends
Separate words wrongly joined together
Employment income provided through third parties: the Section554A gateway: examples: EBTs
Separate words wrongly joined together
Employment income provided through third parties: relevant steps: relevant step within Section 554B, later relevant step within Section554C or 554D, exclusions within Section 554E onwards
Separate words wrongly joined together.
Employment income provided through third parties: relevant steps: Section 554B: meaning of 'earmarked' in Section 554B(1)(a)
Separate words wrongly joined together.
Employment income provided through third parties: relevant steps: Section 554D: asset made available: events before 6 April and after 5April 2011: examples
Separate words wrongly joined together.
Employment income provided through third parties: relevant steps: Section 554C: sum of money or asset made available
Separate words wrongly joined together.
Employment income provided through third parties: relevant steps: Section 554C: overview
Separate words wrongly joined together.
Employment income provided through third parties: Summary of structure of guidance
Separate words wrongly joined together.

published amendments

Employment income provided through third parties: exclusions: earmarking of deferred remuneration: conditions
Separate words wrongly joined together
Employment income provided through third parties: exclusions: income arising from earmarked sum or asset
Separate words wrongly joined together
Employment income provided through third parties: exclusions: employee benefit packages: transaction is not loan
Separate words wrongly joined together
Employment income provided through third parties: Summary of structure of guidance on exclusions
Separate words wrongly joined together
Employment income provided through third parties: the Section 554A gateway: examples: dividends
Separate words wrongly joined together
Employment income provided through third parties: glossary
Separate words wrongly joined together
Employment income provided through third parties: undertakings given by employers etc in relation to retirement benefits etc: examples
Separate words wrongly joined together
Employment income provided through third parties: undertakings given by employers etc in relation to retirement benefits etc: transition
Separate words wrongly joined together
Employment income through third parties: undertakings given by employers etc in relation to retirement benefits etc: provision of security by employers etc
Separate words wrongly joined together

published amendments

Employment income provided through third parties: exclusions: earmarking for employee share schemes: specified vesting date: Section 554J exclusion for expected awards: fall-back charge if award is delayed
Separate words wrongly joined tbgether
Employment income provided through third parties: exclusions: earmarking for employee share schemes: specified vesting date: examples
Separate words wrongly joined together.
Employment income provided through third parties: exclusions: relevant step taken after acquisition of employment-related securities
Separate words wrongly joined together
Employment income provided through third parties: exclusions: share schemes etc: several exclusions, same trust or same shares
Separate words wrongly joined together
Employment income provided through third parties: exclusions: share schemes etc: overview: structure of this guidance
Separate words wrongly joined together
Employment income provided through third parties: exclusions: earmarking of deferred remuneration: continued earmarking
Separate words wrongly joined together

published amendments

Benefits: pension provisions
Apportionment of qualifying and non-qualifying costs in relation to s307.
Particular benefits: benefits and exemptions from I to P: contents
Change of heading from Pension provision to Pension and death benefit provision.
Add EIM21803
Termination payments and benefits: section 401 ITEPA 2003: exceptions: payments and benefits in respect of employee liabilities and indemnity insurance
Amendment from 6 April 2017.
Deductions: directors’ and officers’ liabilities: amounts on which relief due
Changes from 6 April 2017
The benefits code: general: contents
Add page EIM21119
Employment income provided through third parties: exclusions: Summary of structure of guidance on retirement benefits etc
Separate words wrongly joined together
Employment income provided through third parties: exclusions: earmarking for employee share option schemes: specified exit events: fallback charge because of continued earmarking
Separate words wrongly joined together
Employment income provided through third parties: exclusions: earmarking for employee share option schemes: specified vesting date: overview and conditions
Separate words wrongly joined together
Termination payments and benefits: example: interaction with benefits received during employment: Section 401 ITEPA 2003 and Part 3 Chapter 6 ITEPA 2003
Correct wrong figure of "£832" to '£839'.
Employment income provided through third parties: exclusions: earmarking for employee share schemes: specified exit events: Section 554K exclusion for expected awards: fall-back charge if award is delayed
Separate words wrongly joined together
Employment income provided through third parties: exclusions: earmarking for employee share schemes: specified exit events: overview and conditions
Separate words wrongly joined together

published amendments

The benefits code: when must making good take place?
Making good amendment from 2017/18
Van fuel benefit from tax year 2005 to 2006: example
Making good amendment from 2017/18.
Van fuel benefit from 2005/06: making good
Making good amendment from 2017/18.
Van fuel benefit from 2005/06: if fuel withdrawn and not reinstated
Making good amendment from 2017/18.
Van fuel benefit from 2005/06: when cash equivalent is nil
Making good amendment from 2017/18.
Car benefit: special cases: employees with frequent changes of car (from 2009/10): car fuel benefit
Making good amendment from 2017/18
Car fuel benefit: reduction if fuel withdrawn and not reinstated
Making good amendment from 2017/18
Car fuel benefit: belated making good
Making good amendment from 2017/18.
Car fuel benefit: no fuel for private use: making good car fuel provided for private use
Making good amendment from 2017/18
Car fuel benefit: charge not related to cost of providing fuel
Making good amendment
Car benefit calculation Step 8: payments for private use: examples
Making good amendment from 2017/18.
Van benefit from 2005/06: payments for private use of vans
Making good amendment from 2017/18.
Car benefit calculation Step 8, payments for private use: deduction for payments for private use of a car
Making good amendment from 2017/18.
Living accommodation: Section 105 ITEPA 2003 benefit on property in the United Kingdom: example of taxable period
Making good amendment from 2017/18
Living accommodation: Section 105 ITEPA 2003 benefit on property in the United Kingdom: example
Making good amendment from 2017/18
Living accommodation: cost of providing living accommodation
Making good amendment from 2017/18.
Living accommodation: property costing £75,000 or less: measure of benefit under Section 105 ITEPA 2003
Making good amendment from 2017/18
Employment income provided through third parties: exclusions: retirement benefits etc: example
Separate words wrongly joined together
The benefits code: cash equivalent of benefits: the general rule
Making good amendment from 2017/18
Accommodation: board and lodging and other accommodation that is not living accommodation
Amend error
Making good amendment form 2017/18
Living accommodation: lease premium cases: overview of changes made by Section 71 FA 2009
Making good amendment from 2017/18
Vouchers and credit-tokens: amount and year of charge
Post 2017/18 making good condition
Employment income provided through third parties: exclusions: retirement benefits etc
Separate words wrongly joined together
Employment income provided through third parties: exclusions: retirement benefits etc: pre-6 April 2006 contributions to EFRBS
Separate words wrongly joined together

published amendments

Employment income provided through third parties: anti-forestalling rules: early step within Section 554C(1)(a) or (d): priority of Part 7 ITEPA 2003 over Part 7A rules
Separate words wrongly joined together
Employment income provided through third parties: anti-forestalling rules: early step within Section 554C(1)(a) or (d): employee car ownership schemes: fall-back charge
Separate words wrongly joined together
Employment income provided through third parties: anti-forestalling rules: early step within Section 554C(1)(a) or (d): exclusion for transactions under employee benefit packages
Separate words wrongly joined together
Employment income provided through third parties: overview, general approach: contents
Separate words wrongly joined together.
Employees using own vehicles for work: mileage allowance relief (MAR): outline
seperate words wrongly joined together.
Employment income: earnings from employment: payment for loss of rights
Separate words wrongly joined together.
Employment income: earnings from employment: customary payments in respect of services
Separate words wrongly joined together.
Employment income: earnings from employment: sums paid under the terms of a contract of employment: example
Seperate words wrongly joined together
Employment income provided through third parties: anti-forestalling rules: early step within Section 554C(1)(d)
Separate words wrongly joined together
Employment income provided through third parties: anti-forestalling rules: early step within Section 554C(1)(a)
Separate words wrongly joined together
Employment income provided through third parties: anti-forestalling rules: introduction
Separate words wrongly joined together

published amendments

Social security pension lump sum: taxing the lump sum
Separate words wrongly joined together
Employment income provided through third parties: transition: relevant step within Section 554C or 554D giving rise to Part 7A income: relevant step within Section 554B before 6 April 2011 already taxed
Separate words wrongly joined together

published amendments

Exemption for amounts which would otherwise be deductible: Notice of approval
Guidance updated to clarify action necessary by employer following ‘checking’ procedures.

published amendments

Seafarers’ Earnings Deduction: Crown servants
Autumn Budget announcement
Tax treatment of working rule agreements: rates of allowances paid under particular agreements: Refractory Users’ Association
Rates added from 1 January 2018.

published amendments

The taxation of pension income: contents
Page EIM74510 added.
The taxation of pension income: amount of pension income charged to tax
Table updated due to changes in taxation of foreign pensions from 6 April 2017.
Employment income provided through third parties: amount of Part 7A income: residence issues
Updated to include changes to the overseas service reduction for payments under EFRBS on or after 6 April 2017.
Updated to include changes to the overseas service reduction for payments under EFRBS on or after 6 April 2017.
Non-approved and employer-financed retirement benefits schemes: introduction
Added reference to legislation on relevant lump sums.
Reflect legislative changes introduced by Finance Act 2017 from 6 April 2017.

published amendments

Tax treatment of working rule agreements: involvement of HMRC
Change 'Inland Revenue' to 'HMRC' in the short title.
Tax treatment of particular occupations: S to Z: contents
Page in 'draft'.

published amendments

Car fuel benefit: example 2: reduction if car unavailable
Short title added. Tax year style amended to comply with GDS style guide. Hyperlink added. Mathematical symbols used. Delete empty rows.
Double taxation provisions: Finance Act 2017: contents
To include EIM46120.

2018

published amendments

Para 21: loan charge relevant step: qualifying payment condition
.
Exclusions: contents
Entry for EIM46110 added.

published amendments

Employment income: professional remuneration: strict legal position
Correct hyperlink applied. Correct table format.
Removal or transfer costs: expenses and benefits: main conditions for exemption
Change 'If are location ...' to 'If a relocation ...'

published amendments

Employment income: long service testimonial awards: general
Correct hyperlink applied. Separate words wrongly joined together.

published amendments

Other expenses: education and training: where education is part of the duties of the employment
Guidance updated to add legislative reference.

published amendments

Particular benefits: exemption for subsidies to public bus services
Reference to the OpRA guidance where salary sacrifice is used.
Employment income: directors' fees received by partnerships: exemption from charge to income tax under Part 2 of ITEPA: conditions to be met
Correct hyperlink applied.

published amendments

Optional remuneration arrangements: Contents
Additional page

published amendments

Optional remuneration arrangements: Contents
EIM44095 changed to EIM44105
Addition of EIM44143
Addition of EIM44095
Payments and benefits connected with taxable cars, vans and exempt heavy good vehicles
Change from EIM44095 to EIM44105

published amendments

Employment income provided through third parties: overview, general approach: contents
EIM47000 added.

published amendments

Tax treatment of National Health Service employees: expenses payments and allowances: particular allowances
Table reformatted, no change to text
GOV.UK page formatted wrong.
Correct hyperlink applied. Separate words wrongly joined together. Unwanted content removed.

published amendments

Particular benefits: PAYE tax not deducted from director's earnings: the amount chargeable and when chargeable
Wrong guidance page reference corrected.

published amendments

Benefits: exemption for workplace nurseries: non-statutory business clearance applications
Change "Inland Revenue" to 'HM Revenue and Customs'.

published amendments

The general rule for employees: expenses: recent changes
Separate words wrongly joined together.
The general rule for employees: expenses: specific expenses
Separate words wrongly joined together.
The general rule for employees: expenses: specific employments
Separate words wrongly joined together.
The general rule for employees: expenses: how to find the advice you need
Separate words wrongly joined together.
The general rule for employees: expenses: relief is limited to actual expenses incurred: example
Separate words wrongly joined together.

published amendments

The general rule for employees: expenses: necessarily incurred: an expense is not deductible merely because the employer requires it
Separate words wrongly joined together.
The general rule for employees: expenses: necessarily incurred: an unavoidable expense may not be necessary
Separate words wrongly joined together.
The general rule for employees: expenses: necessarily incurred
Separate words wrongly joined together.
The general rule for employees: expenses: each and every holder: example
Separate words wrongly joined together.
The general rule for employees: expenses: each and every holder: the nature of the expense not the amount
Separate words wrongly joined together.
The general rule for employees: expenses: each and every holder: Ricketts v Colquhoun
Separate words wrongly joined together.
The general rule for employees: expenses: each and every holder
Separate words wrongly joined together.
The general rule for employees: expenses: the restrictive nature of the rule
Indent quote.
The general rule for employees: expenses: get the facts
Separate words wrongly joined together.
The general rule for employees expenses: relief is limited to expenses actually incurred: example
Separate words wrongly joined together.

published amendments

Tax treatment of public house managers: expenses connected with living accommodation where accommodation is exempt from charge; HMRC agreement for a flat rate benefit
Rate for 2017 to 2018 added.

published amendments

The general rule for employees: expenses: wholly and exclusively: apportionment: decided cases in which apportionment was permitted
Separate words wrongly joined together.
The general rule for employees: expenses: deductions not to exceed earnings: example
Separate words wrongly joined together.
The general rule for employees: expenses: in the performance of the duties: Fitzpatrick v CIR
Separate words wrongly joined together.
The general rule for employees: expenses: necessarily incurred: example
Separate words wrongly joined together.
Employees using own cars or vans for work: the approved amount for passenger payments
Words joined together.

published amendments

Car fuel benefit: the multiplier (Section 150(1) ITEPA 2003 amount)
Add details for tax years 2016 to 2017 to 2018 to 2019.
Van fuel benefit from tax year 2005 to 2006: cash equivalent
Add details for tax year 2016 to 2017 to tax year 2018 to 2019.
Van benefit from tax year 2005 to 2006: cash equivalent
Add details for tax years 2016 to 2017 to 2018 to 2019.

published amendments

Particular benefits: exemption for sports and recreation facilities: exclusion of mechanically propelled vehicles and domestic premises
Remove references to redundant EIMs

published amendments

The general rule for employees: expenses: wholly and exclusively: apportionment: decided cases in which apportionment was not permitted
Separate words wrongly joined together.
The general rule for employees: expenses: effect of reimbursement: reimbursement not claimed
Separate words wrongly joined together.

published amendments

The general rule for employees: expenses: dealing with expenses: what evidence should be provided?
Separate words wrongly joined together.
The general rule for employees: expenses: dealing with expenses: always give an explanation if you refuse to permit a deduction for an expense
Separate words wrongly joined together.
The general rule for employees: expenses: dealing with expenses: how to resolve a dispute
Separate words wrongly joined together.
The general rule for employees: expenses: wholly and exclusively: example
Separate words wrongly joined together.
Termination payments and benefits: non-cash benefits other than living accommodation received after 6 April 1998: cash equivalent: rules appropriate to particular benefits
Format table correctly.

published amendments

Particular benefits: assets placed at the disposal of a director or employee: assets at the disposal of the employee and employer: example
Reference to updated guidance for tax years 2017/18 onwards.
Particular benefits: assets placed at the disposal of a director or employee: asset used by the employee partly for private purposes and partly for work purposes
Reference to updated guidance for tax years 2017/18 onwards.
Particular benefits: assets placed at the disposal of a director or employee: asset also used in the business or by other employees
Reference to updated guidance from tax year 2017/18 onwards.
Particular benefits: cash equivalent of assets placed at the disposal of a director or employee
Reference to new guidance from 2017/18 onwards.
Particular benefits: assets placed at the disposal of a director or employee
Reference to updated guidance for tax years 2017/18 onwards.
Employee Car Ownership Schemes (ECOS): payments of employee’s personal (pecuniary) liability
Correct hyperlink applied.
Employee Car Ownership Schemes: transactions in favour of the employee
Correct hyperlink applied.
Airline cabin crew: industry-wide FRE from the tax year 2013 to 2014 onwards: detail
Format table correctly.

published amendments

Employee Car Ownership Schemes (ECOS): benefits in kind: payments for employee’s benefit or loan of asset
Correct hyperlinks applied.

published amendments

Employee Car Ownership Schemes: payments in connection with use of the vehicle: NICs treatment
Correct hyperlink applied.
Employee Car Ownership Schemes: payments to the employee in person in connection with business mileage: tax treatment
Correct hyperlink applied.
Employee Car Ownership Schemes (ECOS): tax relief for expenses of business travel
Correct hyperlink applied.

published amendments

Particular benefits: exemption for trivial benefits – conditions to be satisfied - cash and cash vouchers (from 6 April 2016)
Example letter to follow previous examples

published amendments

Seafarers’ Earnings Deduction: Crown servants
Changed in respect of Royal Fleet Auxiliary - To confirm they are not classed as Crown Servants in respect of SED.

published amendments

Optional remuneration arrangements: special case exemptions
Correction to the greater of the cost of the benefit or the amount foregone.

published amendments

Termination payments and benefits: section 401 ITEPA 2003: exceptions: payments on account of injury or disability: general
Amended to note legislative changes effective from 6 April 2018
Termination payments and benefits: section 401 ITEPA 2003: threshold, exceptions, reliefs and reduction
Amended to note legislative changes effective from 6 April 2018
Termination payments and benefits: valuation of non-cash benefits received on or after 6 April 1998
Amended to note legislative changes effective from 6 April 2018
Termination payments and benefits: section 401 ITEPA 2003: foreign aspects: Nichols v Gibson (68TC611)
Amended to note legislative changes effective from 6 April 2018
Termination payments and benefits: types of payment within section 401 ITEPA 2003
Amended to note legislative changes effective from 6 April 2018
Termination payments and benefits: contents
Added links to new guidance pages
Living accommodation: avoidance area: shadow directors
Formatting error on GOV.UK version of the page.

published amendments

Employment income: particular items: A to P: contents
Updated content
Termination payments and benefits: contents
Amended to add new pages
Termination payments and benefits: example: damages for breach of contract
Amended to note legislative changes effective from 6 April 2018
Termination payments and benefits: example: section 401 ITEPA 2003: payment or benefit received after termination
Amended to note legislative changes effective from 6 April 2018
Termination payments and benefits: example: section 401 ITEPA 2003: provider of the payment or benefit
Amended to note legislative changes effective from 6 April 2018
Termination payments and benefits: example: section 401 ITEPA 2003: in connection with
Amended to note legislative changes effective from 6 April 2018
Termination payments and benefits: example: introduction
Amended to note legislative changes effective from 6 April 2018

published amendments

Particular benefits: exemption for welfare counselling
Layout.
Addition of EAP guidelines document.

published amendments

Car benefit calculation Step 2, accessories: Security enhancements
CRM to CCM
Van benefit from tax year 2005 to 2006: cash equivalent
Page previously amended, but didn't copy to GOV.UK version.
Page previously amended, but didn't copy to GOV.UK version.

published amendments

Employment income: directors' fees received by partnerships: exemption from charge to income tax under Part 2 of ITEPA: conditions to be met
Changes required because treatment previously allowed by ESC A37 has now been placed on a legislative footing. This page now sets out details of conditions to be met re fees received by partnerships.
Employer-financed and non-approved retirement benefits schemes: contents
New page added.
Employer-financed retirement benefits schemes: excluded benefits: armed forces benefits
Added legislative reference.

published amendments

Employment income: professional remuneration: is the engagement in a related area?
Tidying up of page as part of wider amendments, principally to remove a reference to a bullet point on EIM03004 that doesn’t exist.
Employment income: professional remuneration: strict legal position
Treatment previously allowed by HMRC as an extra statutory concession has now been placed on a legislative footing. The amendments provide details of the legislation that applies from 6 April 2018.
Loans etc outstanding on 5 April 2019: loan charge: contents
New pages added.

published amendments

Volunteer drivers’ guidance: contents
Content page for volunteer drivers guidance
contents page for volunteer drivers guidance
Contents page for guidance for volunteer drivers
Contents page updated

published amendments

Employment income: particular items: New Deal, employment zones and particular exemptions contents
Changes to reflect new content added.
Change of page title.
Pt 7A ITEPA 2003: Close Company Gateway (CCG): contents
Minor format change to republish page

published amendments

Voluntary organisations: unpaid office holders
Reference to £8,500 threshold removed.

published amendments

Employee Car Ownership Schemes (ECOS): loans
Correct hyperlink applied.

published amendments

Travel expenses: general: meetings of trade or professional associations
Wrong format on GOV.UK version.

published amendments

Travel expenses: general: directors' travelling expenses: travel by unpaid directors of not-for-profit companies
Separate words wrongly joined together.
Travel expenses: travel in the performance of the duties: travel to and from home where it is a place of work: Kirkwood v Evans
Separate words wrongly joined together.
The general rule for employees: expenses: expenses that are deductible where some or all of the duties are performed outside the UK: deductions from earnings charged on remittance: chargeable overseas earnings
Separate words wrongly joined together.
The general rule for employees: expenses: expenses that are deductible where some or all of the duties are performed outside the UK: tax year 2002 to 2003 onwards: use of own vehicle or bicycle: example
Separate words wrongly joined together.
The general rule for employees: expenses: expenses that are deductible where some or all of the duties are performed outside the UK: deductions from earnings charged on remittance under Section 26 ITEPA 2003: example
Separate words wrongly joined together.
The general rule for employees: expenses: dealing with expenses: false statements
Separate words wrongly joined together.
Employment income provided through third parties: relevant steps: ‘relevant person’ in sections 554C and 554D
Separate words wrongly joined together.

published amendments

Employee Car Ownership Schemes (ECOS): employer's PAYE responsibilities
Correct hyperlink applied.

published amendments

Tax treatment of Local Government Councillors and civic dignitaries: allowances councillors may receive
Correct hyperlink applied.

published amendments

Tax treatment of Local Government Councillors and civic dignitaries: allowances councillors may receive
Table reformatted. No change to text
Format table.
Apply hyperlink. Format table.

published amendments

Van benefit from the tax year 2005 to 2006: transition to the new regime (table)
Format content correctly.
Living accommodation: meaning of annual value for United Kingdom properties
Format content correctly.
Living accommodation: housing for key workers: shared ownership
Format content correctly.
Removal or transfer costs: relocation companies: management fees: example
Format content correctly.
Employment income: incidental overnight expenses: example
Format table correctly. Format content per Government Digital Service style guide.
Employment income: gifts not taxable as earnings
Remove empty row.
Format table correctly.
Other expenses: telephone charges: mobile phones
GOV.UK version formatted wrong.
Tax treatment of seafarers: location of duties for tax purposes
Correct hyperlink applied. Format table correctly.

published amendments

Employment income: particular items: R to Z: contents
EIM04800 - page archived.

published amendments

Income from approved pension schemes including personal pensions (tax year 2005 to 2006 and earlier)
Hyperlinks to archived page removed.

published amendments

Car benefit: special cases: employees in the motor industry (to tax year 2008 to 2009): frequent changes of car: CO2 emissions of notional car
Change to helpline name.

published amendments

Tax treatment of working rule agreements: rates of allowances paid under particular agreements: the Construction Industry Joint Council
Agreed updates to the mileage and the lodging allowance from 25 June 2018.

published amendments

State pension lump sum: rate of tax
Updated rates to include additional rate. Removed references to highest/marginal rate.

published amendments

Amount of pension income charged to tax: accruals basis and arrears of pension
Changed to advise that we cannot relate the tax back to the relevant tax years until the end of the tax year that the payment of arrears was made.

published amendments

PAYE: special type of income: shares ceasing to be only conditional or being disposed of
Remove reference to Share Schemes Manual, SSM4.10 as this no longer exists.

published amendments

Tax treatment of particular occupations: S to Z: working rule agreements: rates of allowance paid under particular agreements: Technical Lighting and Access Specialists
to reflect increase in lodging allowance rate effective from 1 July 2018

published amendments

Living accommodation: provided to more than one employee in the same period: practical points
Format content correctly.
Living accommodation: provided to more than one employee in the same period
Format content correctly.

published amendments

Tax treatment of working rule agreements: rates of allowances paid under particular agreements: plumbing and mechanical engineering services
Agreed updates to the mileage and the lodging allowance from 25 June 2018.

published amendments

Employment Technical
correct spelling
Update details
Update details
Update details
Update details

published amendments

Pensions: particular occupations: armed forces : exempt pensions: practical issues
Updated to consider time limits.
Tax treatment of working rule agreements: rates of allowances paid under particular agreements: Building and Engineering Services Association
Add rates from 1 October 2018.

published amendments

Loans etc outstanding on 5 April 2019: loan charge: contents
Pages added.
Benefits: exemptions: childcare and childcare vouchers supported by the employer: rules from 6 April 2011: the exempt amount
Short title added to index.
Benefits: exemptions: childcare and childcare vouchers supported by the employer: rules from 6 April 2005 to 5 April 2011: the exempt amount
Short title added to index.
Benefits: exemptions: “other childcare” supported by the employer: rules from 6 April 2005 to 5 April 2011
Short title added to index.
Benefits: Exemptions: Workplace nurseries from 6 April 2005: responsibility for financing and managing the provision of childcare
Short title added to index.
Benefits: Exemptions: Workplace nurseries from 6 April 2005: partnership requirements: premises on which childcare is provided
Short title added to index.
Benefits: Exemptions: Workplace nurseries from 6 April 2005: Condition D
Short title added to index.
Benefits: Exemptions: Workplace nurseries from 6 April 2005: Condition C
Short title added to index.
Benefits: Exemptions: Workplace nurseries from 6 April 2005: Condition B
Short title added to index.
Benefits: Exemptions: Workplace nurseries from 6 April 2005: Condition A
Short title added to index.
Benefits: Exemptions: Workplace nursery provision from 6 April 2005
Short title added to index.
Benefits: exemptions: workplace nursery provision from 6 April 2005
Short title added to index.
Benefits: exemptions for certain employer supported childcare from 6 April 2005: contents
Short title added to index.
Benefits: exemption for workplace nurseries: commercially marketed nursery schemes: dealing with disputes
Short title added to index.
Benefits: exemption for workplace nurseries: commercially marketed nursery schemes: dealing with approaches from employers
Short title added to index.
Benefits: exemption for workplace nurseries: commercially marketed nursery schemes: tax consequences
Short title added to index.
Para 36: loan charge relevant step: duty to provide loan balance information to employer
Requirement for the loan or quasi-loan provider and employee to notify HMRC where they have been unable to contact the employer removed by amendments in Finance Act 2018. Text amended to clarify compliance requirements.
Benefits: exemption for workplace nurseries: commercially marketed nursery schemes: background: how the schemes work: contents
Short title added to index.
Benefits: exemption for workplace nurseries: registration requirements: to 5 April 2005
Short title added to index.
Benefits: exemption for workplace nurseries: exclusion where premises used as private dwelling: to 5 April 2005
Short title added to index.
Benefits: exemption for workplace nurseries: meaning of eligible children: to 5 April 2005
Short title added to index.
Benefits: exemption for workplace nurseries: responsibility for management: to 5 April 2005
Short title added to index.
Benefits: exemption for workplace nurseries: responsibility for financing: to 5 April 2005
Short title added to index.
Benefits: exemption for workplace nurseries: joint provision with other employers: further conditions to 5 April 2005
Short title added to index.
Benefits: exemption for workplace nurseries: premises provided by the employer: conditions to be met to 5 April 2005
Short title added to index.
Benefits: exemption for workplace nurseries: meaning of childcare to 5 April 2005
Add a short title for the index.
Benefits: exemption for workplace nurseries: overview of the rules to 5 April 2005
Add short title to index.
Benefits: exemption for employer supported childcare: summary of changes introduced from 6 April 2005
Format content correctly.

published amendments

Benefits: exemptions: childcare and childcare vouchers supported by the employer: availability to all employees: rules from 4 October 2018: eligible employee
Content unchanged. Page republished to create GOV.UK page.
Benefits: exemption for employer-supported childcare: structure of guidance: contents
Entry added for EIM22017.
Vouchers and credit tokens: childcare vouchers: from 4 October 2018: eligible employee
Hyperlink to EIM16052 was not active on GOV.UK page.
Finance (No 2) Act 2017: part 3A: 2019 loan charge reporting requirement: introduction
Link reformatted. No change to text.

published amendments

Employee Car Ownership Schemes (ECOS): PAYE Settlement Agreements (PSAs) and similar arrangements
Correct hyperlink applied.
Employee Car Ownership Schemes (ECOS): money payments received by the employee in person
Edit short title.
Employee Car Ownership Schemes (ECOS): tax and NICs consequences of using ECOS arrangements
Edit short title.
Employee Car Ownership Schemes (ECOS): reviewing a scheme
Edit short title.
Employee Car Ownership Schemes (ECOS): description
Edit short title.

published amendments

Tax treatment of local government councillors and civic dignitaries: arrangement of guidance: ODPM guidance
Correct hyperlinks applied.

published amendments

Tax treatment of teachers, lecturers and tutors: school teachers' expenses: general
Redacted sentence removed.

published amendments

Tax treatment of racehorse training stable staff: board and lodging
Added subtitle
Tax treatment of Local Government Councillors and civic dignitaries: Home to work travel – Other travel expenses
URL path option selected - no change to text

published amendments

Employment income: particular items: A to P: contents
Page republished. Items missing from GOV.UK version. No change to menu.

published amendments

Employment income: work-related training: costs related to training
Separate words wrongly joined together.

published amendments

The year that earnings are “for”: the approach to take
Name change from Customer Relationship Manager (CRM) to Customer Compliance Manager.

published amendments

Optional remuneration arrangements: special case exemptions
Update guidance.
Particular benefits: operational risk injuries and occupational diseases
Page updated to remove obsolete hyperlink

published amendments

Employment Income: arrears of pay and awards under the Equal Pay Act 1970
Separate words wrongly joined together.
The taxation of pension income: foreign pensions: relevant lump sums
Hyperlink added to temporary non-residence guidance.
Para 3(1), (2) and (3): loan charge relevant step: meaning of outstanding loan
Wrong date changed from '17 March 2017' to '17 March 2016'.
Payments and benefits connected with taxable cars, vans and exempt heavy good vehicles
Change to short title
Optional remuneration arrangements: Particular issues - Shares
Heading
PENP formula: how to calculate ‘P’: examples
Change hyperlinks from EIM GOV.UK pages to EIM intranet pages.
PENP formula: defined terms
Error on page.
Relevant termination awards received on or after 6 April 2018
Adding additional detail to clarify the existing example.
Employment income: directors’ fees received by partnerships: exemption from charge to income tax under Part 2 of ITEPA: conditions to be met: payment must be insubstantial
New guidance needed as treatment previously allowed by concession has now been enacted in legislation.
Volunteer drivers’ guidance: mileage payments
New page with guidance for volunteer drivers
Benefits: exemptions: childcare and childcare vouchers supported by the employer: availability to all employees: rules from 4 October 2018: eligible employee
'and' inserted into condition A
Vouchers and credit tokens: childcare vouchers: from 4 October 2018: eligible employee
'and' inserted into condition A
PAYE: special types of payment: employee’s requirement to make good PAYE: meaning of 'makes good' and 'due amount'
Correct hyperlink applied.
PAYE: special types of payment: employee’s requirement to make good PAYE: meaning of making good: indemnity: example
Correct hyperlink applied.
PAYE: special types of payment: employee’s requirement to make good PAYE: meaning of making good: indemnity
Correct hyperlink applied.
Employment income: calculation of net taxable earnings
Corrected the spelling on the short title; it should Ccalculation as oppose to Calculation
Employment income: what counts as negative earnings?
Corrected the spelling in the short title; from Wwhat to what
Tax treatment of benefits matches and testimonials given to sportspersons - changes from 6 April 2017
Tax treatment of benefits matches and testimonials given to sportspersons - changes from 6 April 2017
Tax treatment of benefits matches and testimonials given to sportspersons – changes from 6 April 2017 – conditions for tax exemption on first £100,000 payment
Tax treatment of benefits matches and testimonials given to sportspersons – changes from 6 April 2017 – conditions for tax exemption on first £100,000 payment
Tax treatment of benefits matches and testimonials given to sportspersons –The Sporting Testimonial Payments (Excluded Relevant Step) Regulations
Tax treatment of benefits matches and testimonials given to sportspersons - The Sporting Testimonial Payments (Excluded Relevant Step) Regulations
Optional remuneration arrangements: definition
Delete reference to cash since OpRA includes any form of earnings within Chapter 1 of Part 3 and the reference could lead people to think non-cash earnings are not within OpRA
Optional remuneration arrangements: the amount foregone
Additional example added.
Optional remuneration arrangements: transitional provisions
Additional examples provided.
Optional remuneration arrangements: vouchers and credit tokens
review date
Optional remuneration arrangements: living accommodation
Optional remuneration arrangement - Links to guidance
Optional remuneration arrangements: cars with CO2 emissions of 75 grams or less per kilometre
review date
Optional remuneration arrangements: cars made available for private use
To include connected benefits provided with a car.
Optional remuneration arrangements: car fuel made available for private use
review date
Optional remuneration arrangements: van fuel made available for private use
review date
Optional remuneration arrangements: employment-related benefits
Amendment to correct a technical error in the text which previously incorrectly referred to section 202 as treating sickness absence payments as excluded payments.
Optional remuneration arrangements: general exclusion from exemptions
Removal of circular reference.
Optional remuneration arrangements: excluded exemptions
Clarification that contributions in respect of death benefits provided under registered pension schemes remain exempt under section 308 ITEPA, even when provided under optional remuneration arrangements.
Optional remuneration arrangements: special case exemptions
Amendment
Optional remuneration arrangements: particular issues – mileage allowance payments
Last sentence removed because it is potentially confusing
Asset made available without transfer to a director or employee from 6 April 2017
Spelling
Asset made available without transfer to a director or employee: when it applies
Separate words wrongly joined together.
Employment income: general: payments for “image rights”: background
Scheduled published time.
Employment income: general: payments for “image rights”: use of a company
Scheduled published time.
Employment income: general: payments for “image rights”: HMRC enquiries
Scheduled published time.
Tax treatment of lorry drivers: employer guidance: scale rate payments to drivers
Spelling correction.
Particular benefits: exemption for trivial benefits – conditions to be satisfied (from 6 April 2016)
Change in legislation.
Particular benefits: exemption for trivial benefits – conditions to be satisfied - the cost of the trivial benefit (from 6 April 2016)
Edit to an example and a further example added.
Particular benefits: exemption for trivial benefits – conditions to be satisfied - cash and cash vouchers (from 6 April 2016)
Change from employer D to employer G
Particular benefits: exemption for trivial benefits – conditions to be satisfied – contractual obligation (from 6 April 2016)
Change in legislation.
Particular benefits: exemption for trivial benefits – conditions to be satisfied – not in recognition of particular services (from 6 April 2016)
Example letters to follow previous examples
Particular benefits: exemption for trivial benefits – directors and other officers of close companies (from 6 April 2016)
Example letters to follow previous examples
Particular benefits: exemption for trivial benefits – directors and other officers of close companies – members of their family or household (from 6 April 2016)
Example letter to follow previous examples
Particular benefits: exemption for trivial benefits – relationship with other exemptions (from 6 April 2016)
Example letters to follow previous examples
Particular benefits: exemption for trivial benefits – miscellaneous issues (from 6 April 2016)
Change in legislation.
Employer-financed retirement benefits schemes: excluded benefits: trivial benefits (from 6 April 2016)
Updated guidance on EFRBS excluded benefits.
Special cases: issues relating to Apollo Fuels judgment
Correct hyperlink applied.
Exemption for amounts which would otherwise be deductible: international travel
Correct hyperlink applied.
Tax treatment of Local Government Councillors and civic dignitaries: Home to work travel – Passenger payments
URL path option selected. No change to text.
Employee Ownership Trusts: qualifying bonus payments: definition
Correct hyperlink applied.
Employee Ownership Trusts: qualifying bonus payments: the indirect employee-ownership requirement: the controlling interest requirement
Correct hyperlink applied.
Employee Ownership Trusts: qualifying bonus payments: the indirect employee-ownership requirement: the all-employee benefit requirement
Correct hyperlink applied.
Employee Ownership Trusts: qualifying bonus payments: service companies
Correct hyperlink applied.
Exemption for amounts which would otherwise be deductible: Introduction
hyperlinks added
Exemption for amounts which would otherwise be deductible: Dispensations
updated hyperlink
Exemption for amounts which would otherwise be deductible: conditions
hyperlinks inserted
Exemption for amounts which would otherwise be deductible: Relevant salary sacrifice arrangements
hyperlink inputted
Exemption for amounts which would otherwise be deductible: payments at a benchmark rate
Wrong hyperlink corrected.
Exemption for amounts which would otherwise be deductible: Mileage allowance payments
hyperlinks added
Exemption for amounts which would otherwise be deductible: Bespoke agreements
Addition of a link to the online bespoke scale rate application form
Exemption for amounts which would otherwise be deductible: industry scale rates
Addition of link to bespoke rate online application process
Exemption for amounts which would otherwise be deductible: bespoke agreements - revocation of approval
Guidance updated to clarify action necessary by employer following ‘checking’ procedures.
Exemption for amounts which would otherwise be deductible: checking systems
Guidance updated to clarify action necessary by employer following ‘checking’ procedures.
Exemption for amounts which would otherwise be deductible: checking systems: models
Guidance updated to clarify action necessary by employer following ‘checking’ procedures.
Exemption for amounts which would otherwise be deductible: other benefits
Correct hyperlink applied.
Exemption for amounts which would otherwise be deductible: entertaining expenses
Correct hyperlink applied.
Particular benefits: board and lodging
To cover the withdrawal of the £8,500 benefit in kind threshold
Employment income: introduction
Format content correctly.
Employment income: general earnings
Separate words wrongly joined together.
Employment income: general earnings: amounts treated as earnings
Correct hyperlink applied.
Employment income: meaning of earnings: non-cash earnings: earnings for NICs purposes
Correct hyperlink applied.
Employment income: benefits in kind taxable as earnings: meaning of 'money's worth'
Correct hyperlink applied and separate words wrongly joined together.
Employment income: earnings from employment: lump sum payments: general
Correct hyperlink applied.
Employment income: financial loss allowances
Content updated.
Employment income: work-related training: meaning of related employment
Correct hyperlink applied. Separate words wrongly joined together.
Employment income: work-related training: reimbursement of pre-employment training expenses: Silva v Charnock (SpC332)
Correct hyperlink applied.
Employment income: household expenses: payments to reimburse additional costs: introduction
Correct hyperlink applied.
Employment income: household expenses: what costs can be reimbursed?
Correct hyperlink applied. Separate words wrongly joined together.
Employment income: household expenses: how much can be reimbursed
Correct hyperlink applied.
Employment income: household expenses: example
Format table correctly. Replace letter 'X' with multiplication symbol.
Employment income: Registered pension schemes: employer's contributions
Update to name and hyperlink as per JP
Employment income: phantom share schemes
Correct hyperlink applied.
Employment income: compensation for loss of office
Separate words wrongly joined together.
Employment income: directors' fees received by partnerships: exemption from charge to income tax under Part 2 of ITEPA
Changes required because treatment previously allowed by ESC A37 has now been placed on a legislative footing. Guidance now separates out treatment for partnerships and companies and gives details of legislation. Please note change of title for this.
Employment income: directors' fees received by partnerships: exemption from charge to income tax under Part 2 of ITEPA: conditions to be met
Changes required as treatment previously allowed by concession has now been placed on a legislative footing.
Employment income: professional remuneration: strict legal position
Change needed to add link to EIM03004 which was previously omitted.
Employment income: professional remuneration: exemption for charge to income tax under Part 2 of ITEPA: conditions to be met
Treatment previously allowed by extra statutory concession is now allowed by legislation. Changes to the title and to the page needed to reflect the conditions that must be met under the legislation.
Employment income: professional remuneration: other points
Minor tidying up of page as part of wider amendments for prior pages.
Removal or transfer costs: expenses and benefits to which section 271 ITEPA 2003 applies: disposal of old residence
Correct hyperlink applied.
Removal or transfer costs: relocation companies: guaranteed sale price schemes: right to share of profits
Separate words joined together and add correct hyperlinks.
Employment income: scale rate expenses payments: general
Guidance updated to reflect changes in legislation on paid or reimbursed expenses from April 2016. Additional text on the application of the new legislation to scale rate payments.
Employment income: scale rate expenses payments: subsistence expenses: sampling guidance
Guidance updated to reflect changes in legislation on paid or reimbursed expenses from April 2016. Additional text on transitional rules and repeal of dispensations.
Employment income: scale rate expenses payments: subsistence expenses: sampling guidance: expenses to be included
Guidance updated to reflect changes in legislation on paid or reimbursed expenses from April 2016.
Employment income: scale rate expenses payments: subsistence expenses: sampling guidance: sampling exercise incomplete
Hyperlink text changed from lower case to upper case.
Employment income: scale rate expenses: subsistence expenses: advisory benchmark scale rate payments
Hyperlink text changed from lower case letters to upper case letters.
Employment income: scale rate expenses: subsistence expenses: table of benchmark scale rates
Wrong figure for 'late evening rate' corrected.
Employment income: scale rate expenses: subsistence expenses: examples of what ‘regular’ means
Hyperlink text changed from upper case letters to lower case letters.
Employment income: scale rate expenses: benchmark rates: questions and answers
Guidance updated to reflect changes in legislation on paid or reimbursed expenses from April 2016. Additional reference to detailed guidance on paid or reimbursed expenses.
Employment income: scale rate expenses payments: accommodation and subsistence payments to employees travelling outside the UK: tables of overseas scale rates
Guidance updated to reflect changes in legislation on paid or reimbursed expenses from April 2016. International rates can continue to be used as previously.
Employment income: scale rate expenses payments: accommodation and subsistence payments to employees travelling outside the UK: tables of overseas scale rates: what the tables contain: what is not covered
Change of helpline name.
Employment income: scale rate expenses payments: accommodation and subsistence payments to employees travelling outside the UK: tables of overseas scale rates: how to use the overseas scale rates
Guidance updated to reflect changes in legislation on paid or reimbursed expenses from April 2016.
Employment income: scale rate expenses payments: accommodation and subsistence payments to employees travelling outside the UK: employee staying as guest of a private individual
Apply hyperlinks.
Employment income: scale rate payments: accommodation and subsistence payments to employees travelling outside the UK: employee receiving free meals and accommodation
Apply hyperlinks.
Employment income: scale rate expenses payments: accommodation and subsistence payments to employees travelling outside the UK: employee staying in vacant residential property
Apply hyperlinks.
Employment income: scale rate expenses payments: accommodation and subsistence payments to employees travelling outside the UK: Airline employees: relationship with Flight Duty Allowances
Guidance updated to reflect changes in legislation on paid or reimbursed expenses from April 2016. Airline scale rate payments – Flight duty allowance within the exemption for paid or reimbursed expenses.
Employment income: scale rate expenses payments: accommodation and subsistence payments to employees travelling outside the UK: tables of overseas scale rates: examples
Apply writing styles to conform with Governemnt Digital Services style guide.
Employment income: scholarship income: miscellaneous awards: teacher training bursaries; teaching grants; golden hellos
Edit hyperlink.
Living accommodation exemption: customary and better performance tests: submissions to Employment Income Technical
Change of hyperlink to the IPD Technical Team.
Living accommodation: brief outline of the legislation
Correct hyperlink applied.
PAYE: special type of payer or payee: agency workers
Correct hyperlink applied
PAYE: special type of payer or payee: agency workers: who has to operate PAYE: payment in cash
Format content correctly.
PAYE: special type of payer or payee: agency workers: who has to operate PAYE: payment in readily convertible assets
Format content correctly.
PAYE: special type of payer or payee: agency workers: example
Correct hyperlink applied.
PAYE: special type of payer or payee: non-resident employee
New updated hyperlink
PAYE: special type of income: gains from share options: exercise of an option in an unapproved share option scheme prior to flotation: example
Section 710(1)(a) or (b) should refer to Section 702(1)(a) or (b).
PAYE: meaning of readily convertible assets: trading arrangements
Correct hyperlink applied.
PAYE: special types of payment: employee fails to make good PAYE: employer's requirement: notional payments
The changes incorporate the Disguised Remuneration (Part 7A) Legislation
Termination payments and benefits: introduction: applying the legislation
Clarification of the scope of s394 ITEPA 2003.
Termination payments and benefits: handling enquiries: application of Clearances and Approvals 1 (CAP1)
Clarification of the scope of s394 ITEPA 2003.
Termination payments and benefits: payments in lieu of notice (PILONs) and gardening leave: general
Amended for legislative changes effective from 6 April 2018
Termination payments and benefits: payments in lieu of notice (PILONs): contractual payments
Amended for legislative changes effective from 6 April 2018
Termination payments and benefits: payments in lieu of notice (PILONs): payments made “automatically”, habitually or by practice or custom
Amended for legislative changes effective from 6 April 2018
Termination payments and benefits: payments in lieu of notice (PILONs): damages and agreements
Amended to note legislative changes effective from 6 April 2018
Termination payments and benefits: payments in lieu of notice (PILONs): agreements
Amended to note legislative changes effective from 6 April 2018
Termination payments and benefits: section 401 ITEPA 2003: general
Amended to note legislative changes effective from 6 April 2018
Termination payments and benefits: types of payment within section 401 ITEPA 2003
Clarification of the scope of s394 ITEPA 2003.
Termination payments and benefits: section 401 IPETA 2003: scope of the charge
Amended to note legislative changes effective from 6 April 2018
Termination payments and benefits: aection 401 ITEPA 2003: scope of the charge: details
Amended to note legislative changes effective from 6 April 2018
Termination payments and benefits: section 401 ITEPA 2003: foreign aspects: Nichols v Gibson (68TC611)
Amend an error on the page.
Termination payments and benefits: year for which the payment or benefit is income
Amended to note legislative changes effective from 6 April 2018
Termination payments and benefits: meaning of received
Amended to note legislative changes effective from 6 April 2018
Termination payments and benefits: section 401 ITEPA 2003: threshold, exceptions, reliefs and reduction
Amend an error on the page and make 3 hyperlinks live.
Termination payments and benefits: section 401 ITEPA 2003: £30,000 threshold: general
Amended to note legislative changes effective from 6 April 2018
Termination payments and benefits: section 401 ITEPA 2003: £30,000 threshold: payments and benefits received on or after 6 April 1998
Amended to note legislative changes effective from 6 April 2018
Termination payments and benefits: section 401 ITEPA 2003: £30,000 threshold: payments and benefits to be aggregated
Amended to note legislative changes effective from 6 April 2018
Termination payments and benefits: section 401 ITEPA 2003: exceptions: payments on death
Clarification of the scope of s394 ITEPA 2003.
Termination payments and benefits: section 401 ITEPA 2003: exceptions: payments on account of injury or disability: reports to PTCPP Technical Team
Remove broken hyperlink.
Termination payments and benefits: Section 401 ITEPA 2003: exceptions: lump sums from overseas pension schemes
Clarify the updated position since 2014.
Termination payments and benefits: Section 401 ITEPA 2003: exceptions: foreign service: general
Amended to note legislative changes effective from 6 April 2018
Termination payments and benefits: section 401 ITEPA 2003: exceptions: 'foreign service': definition
Amended to note legislative changes effective from 6 April 2018
Termination payments and benefits: section 401 ITEPA 2003: foreign service: reduction of charge
Amended to note legislative changes effective from 6 April 2018
Termination payments and benefits: redundancy: general
Amended to note legislative changes effective from 6 April 2018
Termination payments and benefits: redundancy payments: statutory redundancy payments and approved contractual payments
Amended to note legislative changes effective from 6 April 2018
Termination payments and benefits: payments made under contractual terms
Amended to note legislative changes effective from 6 April 2018
Termination payments and benefits: non-statutory redundancy payments: general
Amended to note legislative changes effective from 6 April 2018
Termination payments and benefits: redundancy payments: Statement of Practice 1/1994: general
Amended to note legislative changes effective from 6 April 2018
Termination payments and benefits: redundancy: site agreements for short-service employees: tax treatment
Amended to note legislative changes effective from 6 April 2018
Termination payments and benefits: employer's PAYE responsibilities
Amended to note legislative changes effective from 6 April 2018
Termination payments and benefits: example: compromise agreements
Amended to note legislative changes effective from 6 April 2018
Termination payments and benefits: example: section 401 ITEPA 2003: exceptions: foreign service
Amended for typos
Termination payments and benefits: example: exceptions: foreign service reduction: interaction with £30,000 threshold
Amended to note legislative changes effective from 6 April 2018
Termination payments and benefits: example: foreign service reduction
Amended to note legislative changes effective from 6 April 2018
Non-approved and employer-financed retirement benefits schemes: introduction
Style changes only to comply with the Government Digital Service style guide.
Employer-financed retirement benefits schemes: tax charges
Style changes to comply with the Government Digital Services style guide.
Employer-financed retirement benefits schemes: definition of 'relevant benefits' and 'excluded benefits'
Updated guidance on EFRBS excluded benefits.
Employer-financed retirement benefits schemes: excluded benefits: living accommodation and related benefits: accommodation
Updated guidance on EFRBS excluded benefits.
Employer-financed retirement benefits schemes: excluded benefits: living accommodation and related benefits: accommodation related
Updated guidance on EFRBS excluded benefits.
Employer-financed retirement benefits schemes: excluded benefits: living accommodation and related benefits: benefits provided to employee's family
Updated guidance on EFRBS excluded benefits.
Employer-financed retirement benefits schemes: excluded benefits: welfare counselling
Updated guidance on EFRBS excluded benefits.
Employer-financed retirement benefits schemes: excluded benefits: recreational benefits
Updated guidance on EFRBS excluded benefits.
Employer-financed retirement benefits schemes: excluded benefits: annual parties and similar functions
Updated guidance on EFRBS excluded benefits.
Employer-financed retirement benefits schemes: excluded benefits: writing of wills etc
Updated guidance on EFRBS excluded benefits.
Employer-financed retirement benefits schemes: excluded benefits: equipment for disabled employees
Updated guidance on EFRBS excluded benefits.
Employer-financed retirement benefits schemes: excluded benefits: tuition fees for armed forces personnel
Updated guidance on EFRBS excluded benefits.
Employer-financed retirement benefits schemes: ill-health and disablement
Updated guidance on EFRBS excluded ill health benefits.
Employer-financed retirement benefits schemes: overseas schemes
Reflect legislative changes introduced by Finance Act 2017 from 6 April 2017.
Employer-financed retirement benefits schemes: Extra-Statutory Concession A10: aim
Reflect legislative changes introduced by Finance Act 2017 from 6 April 2017.
Employer-financed retirement benefits schemes: Extra-Statutory Concession A10: text
Content on application of ESC A10 after 5 April 2011 moved to this page from EIM15325.
Employer-financed retirement benefits schemes: Extra-Statutory Concession A10 and relief under Section 395B ITEPA 2003: Section 615 schemes
Added content on closure of section 615 schemes to further accrual after 5 April 2017.
Employer-financed retirement benefits schemes: commutations
Updated guidance as per JP
Employer-financed retirement benefits schemes: non-UK service relief
Added reference to legislation on relevant lump sums.
Employer-financed retirement benefits schemes: overseas relief examples
Added reference to legislation on relevant lump sums and amended one example.
Non-approved schemes: introduction
Correct hyperlinks applied.
Non-approved schemes: overseas schemes: lump sums from asset disposals
Correct hyperlink applied. Removed reference to CG guidance page which does not exist.
Vouchers and credit-tokens: action description
Correct hyperlink applied.
Vouchers and credit-tokens: childcare vouchers
Entry added for 'Childcare vouchers: from 4 October 2018: eligible employee'.
Vouchers and credit-tokens: childcare vouchers: exemption from 6 April 2005 to 5 April 2011
Amendment needed to reflect that employer supported childcare is closed to new entrants
Vouchers and credit-tokens: amount and year of charge
correct error.
Vouchers and credit-tokens: deductions
Correct hyperlink applied.
Vouchers and credit-tokens: meal vouchers
Correct hyperlink applied.
The benefits code: which directors and employees are chargeable?
Correct hyperlink applied
The benefits code: whether an employment has earnings of less than £8,500 a year: the effect of changes in rates of pay during the year
Correct hyperlink applied.
The benefits code: employee with employment for only part of a year
Correct hyperlink applied.
The benefits code: directors excluded
Correct hyperlink applied
The benefits code: provided for an employee's family or household
Correct hyperlinks applied
The benefits code: provision to a family member employed by the same employer as the employee
Correct hyperlink applied.
Particular benefits: supplies and services provided other than on the employer's premises: employer subscribes for telephone line in the employee's home
Wrong page reference corrected.
Particular benefits: assets placed at the disposal of a director or employee: example
Reference to new guidance for tax years 2017/18 onwards.
Particular benefits: assets placed at the disposal of a director or employee: asset unavailable for part of a year
Reference to updated guidance from tax years 2017/18 onwards.
Particular benefits: assets placed at the disposal of a director or employee: assets used partly for private purposes and partly for work purposes: mixed use benefit; background to example in EIM21638
Reference to updated guidance for tax years 2017/18 onwards.
Particular benefits: assets placed at the disposal of a director or employee: assets placed at the disposal of an employee and used partly for private purposes and partly for work: example
Reference to updated guidance for tax years 2017/18 onwards.
Particular benefits: assets transferred to a director or employee: general outline and interaction with section 62 ITEPA 2003
Correct hyperlink applied.
Particular benefits: transfer of an asset previously available for use by a director or employee
OpRA rules from 6 April 2017.
Particular benefits: transfer of a computer previously available for use by a director or employee: interaction with limited computer exemption: examples
Correct hyperlink applied.
Particular benefits: bicycles: transfer of bicycle to employee
Separate words wrongly joined together.
Particular benefits: bicycles: simplified approach to valuing cycles sold to employees after end of loan period
Correct hyperlink applied.
Particular benefits: car parking near work
Separate words wrongly joined together
Particular benefits: childcare
Correct hyperlink applied and headers added to tables.
Benefits: computers: partial exemption: examples: years up to and including 2005 to 2006 only
Separate words joined together and format tables.
Particular benefits: furniture
Correct hyperlink applied.
Particular benefits: heating, lighting, cleaning etc. expenses of job-related living accommodation: 10% limit: meaning of net amount of the earnings
Correct hyperlink applied.
Particular benefits: heating, lighting, cleaning etc. expenses of job-related living accommodation: 10% limit: list of examples of calculating the net amount of the earnings
Correct hyperlink applied and header added to the table.
Particular benefits: heating, lighting, cleaning etc. expenses of job-related living accommodation: 10% limit: example of calculating the net amount of the earnings: employee makes good part of the expense of providing the benefits:
Format content correctly.
Particular benefits: assets hired or rented by employer
Correct hyperlink applied.
Particular benefits: loans written off: special rules
Correct hyperlink applied.
Particular benefits: loans written off: exceptions from charge
Correct hyperlink applied.
Particular benefits: cost of periodic health screening and medical check-ups, and eye tests
Separate words wrongly joined together.
Particular benefits: PAYE tax not deducted from director's earnings: to which directors do the special rules apply and when do they apply?
Correct two hyperlinks applied. Replace 'the Inland Revenue' with 'HMRC'.
Particular benefits: PAYE tax not deducted from director's earnings: the amount chargeable and when chargeable
Replace Inland Revenue with HMRC.
Particular benefits: pension provision: pensions advice provided by an employer: exemption from charge
Link to change in legislation from 6 April 2017.
Benefits: retraining costs
Correct hyperlink applied.
Particular benefits: late night taxis: general overview
Format content correctly.
Particular benefits: late night taxis: first condition: later than usual and until at least 9pm
Correct hyperlinks applied.
Particular benefits: third party entertainment: interaction with section 356 ITEPA 2003: liaison with accounts office
Correct hyperlinks applied.
Particular benefits: exemption for subsidies to public bus services
Correct spacing.
Particular benefits: treatment of benefits that are trivial in amount (to 5 April 2016)
Change in legislation.
Particular benefits: treatment of benefits that are trivial in amount: factors to bear in mind - distinguish from “minor” benefits (to 5 April 2016)
Change in legislation.
Particular benefits: treatment of benefits that are trivial in amount: action to take (to 5 April 2016)
Change in legislation.
Particular benefits: trivial benefits - examples (to 5 April 2016)
Change in legislation.
Benefits: exemption for employer supported childcare: general: arrangement of guidance
Amendment needed to reflect that employer supported childcare is closed to new entrants
Benefits: exemptions for certain employer supported childcare from 6 April 2005: summary of the new provisions
Employer supported childcare is closed to new entrants.
Benefits: exemptions: other childcare and childcare vouchers: availability to all employees
Employer supported childcare is closed to new entrants.
Van benefit up to the tax year 2004 to 2005: scope and prohibition of other tax charges
Correct hyperlink applied. Separate words wrongly joined together.
Van benefit to tax year 2004 to 2005: value of exclusive availability
Separate words wrongly joined together. Format content correctly.
Van benefit to 2004 to 2005: exclusive availability: meaning of unavailable
Correct hyperlink applied. Separate words wrongly joined together.
Van benefit up to 2004 to 2005: exclusive availability: payments for private use of van
Correct hyperlink applied.
Van benefit to the tax year 2004 to 2005: value of shared availability (normal calculation)
Separate words wrongly joined together. Improve presentation of table.
Van benefit up to tax year 2004 to 2005: basic value of a shared van
Format content correctly.
Van benefit up to tax year 2004 to 2005: value of shared availability (alternative calculation)
Separate words wrongly joined together. Format content correctly.
Van benefit up to tax year 2004 to 2005: shared and exclusive vans: example 1
Separate words wrongly joined together.
Van benefit up to tax year 2004 to 2005: shared and exclusive vans: example 2
Apply correct formatting.
Van benefit from tax year 2005 to 2006: structure (table)
Improve presentation.
Van and van fuel benefit from 2005 to 2006: Class 1A National Insurance contributions payable by employers
Correct hyperlink applied. Separate words wrongly joined together.
Van benefit from tax year 2005 to 2006: definitions - van
Correct hyperlink applied.
Van benefit from 2014/15: payments for private use of van
Making good amendment from 2017/18.
Van benefit from the tax year 2005 to 2006: example - unavailability
Format content correctly.
Van benefit from the tax year 2005 to 2006: example - shared vans
Format content correctly.
Van benefit from tax year 2005 to 2006: example - payments for private use
Correct hyperlink applied. Table formatted correctly.
Van benefit from the tax year 2005 to 2006: example - replacement vans
Content formatted correctly.
Van fuel benefit from tax year 2005 to 2006: example
Apply correct formatting.
Car benefit: exceptions
Short title added & hyperlink applied
Car benefit: meaning of unsuitable for use as a private vehicle
Short title added & hyperlink applied
Car benefit: special cases: employees in the motor industry (to tax year 2008 to 2009): frequent changes of car: CO2 emissions of notional car
Edit helpline hyperlink.
Car benefit: special cases: employees in the motor industry (from 2009/10): when is there a car benefit charge?
Correct hyperlink applied.
Car benefit calculation: step 1, price of the car: imported cars
Correct hyperlink applied.
Car benefit calculation: step 2, accessories: conditions when determining list or notional price (part 1)
Correct hyperlink applied.
Car benefit calculation Step 8, payments for private use 2014/15 onwards - exceptional circumstances
Making good amendment from 2017/18
The benefits code: beneficial loans: when a chargeable benefit arises from a taxable cheap loan
Correct hyperlink applied.
The benefits code: beneficial loans: amount chargeable: cash equivalent
Correct hyperlink applied.
The benefits code: beneficial loans: meaning of “employment-related loan”
Correct hyperlink applied.
The benefits code: beneficial loans: calculating the cash equivalent: late interest payments: action before listing appeal
Correct hyperlink applied.
Dispensations: general
Hyperlink included
Dispensations: general (continued)
To cover the withdrawal of the £8,500 benefit in kind threshold
Dispensations: employers should be encouraged to apply for dispensations
Hyperlink included
Dispensations: conditions to be satisfied
Hyperlink included
Dispensations: reimbursement of expenses and advisory fuel rates
Hyperlink included
Dispensations: authorised mileage allowance payments
Hyperlinki included
Dispensations: checking and authorisation of expenses payments
Hyperlinks included
Dispensations: travelling and subsistence expenses
Hyperlink updated
Dispensations: professional membership fees and annual subscriptions
Hyperlink included
Dispensations: entertaining expenses
Hyperlink included
Dispensations: international aspects: foreign travel and subsistence
Hyperlink included
Dispensations: relationship with £8,500 threshold
Hyperlink included
Dispensations: dealing with requests
Hyperlink included
Dispensations: dispensation letters
Separate words wrongly joined together.
Dispensations: list of dispensations granted
Hyperlink included
Dispensations: revoking a dispensation
Hyperlink included
Deductions: directors’ and officers’ liabilities: qualifying contracts of insurance
Amendment for 6 April 2017 onwards.
Deductions: directors’ and officers’ liabilities: relief for ex-employees
Amendment from 6 April 2017 onwards.
Employees using own vehicles for work: overview
Correct hyperlink applied.
Employees using own vehicles for work: examples: no mileage allowance payments
Correct hyperlink applied.
Employees using own vehicles for work: examples: items which are not mileage allowance payments
Correct hyperlink applied. Format corrections.
Employees using own vehicles for work: employers: record-keeping requirements: reasonable evidence
Apply correct formatting.
Employee Car Ownership Schemes: transactions in favour of the employee
Edit short title.
Employee Car Ownership Schemes (ECOS): payments of employee’s personal (pecuniary) liability
Edit short title.
Employee Car Ownership Schemes (ECOS): benefits in kind: payments for employee’s benefit or loan of asset
Edit short title.
Employee Car Ownership Schemes (ECOS): loans
Edit short title.
Employee Car Ownership Schemes (ECOS): tax relief for expenses of business travel
Edit short title.
Employee Car Ownership Schemes: payments to the employee in person in connection with business mileage: tax treatment
Edit short title.
Employee Car Ownership Schemes: payments in connection with use of the vehicle: NICs treatment
Edit short title.
Employee Car Ownership Schemes (ECOS): employer's PAYE responsibilities
Edit short title.
Employee Car Ownership Schemes (ECOS): PAYE Settlement Agreements (PSAs) and similar arrangements
Update PSA hyperlink.
Deductions from general earnings: the benefits code: example of deduction from living accommodation charge
Separate words wrongly joined together.
The general rule for employees: expenses: wholly and exclusively
Separate words wrongly joined together.
The general rule for employees: expenses: expenses that are deductible where some or all of the duties are performed outside the UK: deductions from UK based earnings
Separate words wrongly joined together.
The general rule for employees: expenses: expenses that are deductible where some or all of the duties are performed outside the UK: deductions from UK based earnings: example
Correct hyperlink applied. Separate words wrongly joined together.
The general rule for employees: expenses: expenses that are deductible where some or all of the duties are performed outside the UK: deductions from earnings charged on remittance under Section 26 ITEPA 2003
Correct hyperlink applied. Separate words wrongly joined together.
Travel expenses: general: accommodation and subsistence: include associated subsistence
Correct hyperlink applied.
Travel expenses: general: directors' travelling expenses: Extra-Statutory Concession A4: certain directors who give services without remuneration
Correct hyperlink applied.
Travel expenses: general: directors' travelling expenses: Extra-Statutory Concession A4: directors who are acting on behalf of a professional practice
Correct hyperlink applied.
Travel expenses: travel for necessary attendance: Employment intermediaries
Updated for change in legislation for intermediaries.
Travel expenses: travel for necessary attendance: personal service companies: examples
Updated for change in legislation for intermediaries.
Other expenses: clothing: uniforms provided by employer
Correct hyperlink applied.
Other expenses: education and training: education costs: case law
Correct hyperlink applied.
Other expenses: earnings of non-domiciled employee from a foreign employer: corresponding payments: contributions to overseas pension schemes
Pensions advice references updated.
Deductions: expenses other than travel: expenses from F to Z
Hyperlinks added to words.
Other expenses: flat rate expenses: table of agreed amounts
Applicable tax year made clearer.
Other expenses: home: working from home
Hyperlink updated
Other expenses: home: working from home: service companies
Hyperlink updated
Other expenses: Losses
Text revised to be consistent with new guidance inserted at EIM00800 to EIM00845.
Other expenses: professional fees and subscriptions: fees and contributions to named bodies
Correct hyperlink applied.
Other expenses: professional fees and subscriptions: applications for approval
Update to helpline contact information.
Other expenses: telephone charges
Correct hyperlink applied.
Seafarers’ Earnings Deduction: general conditions
Correct hyperlink applied.
Seafarers' Earnings Deduction: location of duties performed on a ship
Separate words wrongly joined together.
Seafarers’ Earnings Deduction: Crown servants
Change to helpline name.
Seafarers’ Earnings Deduction: meaning of employment as a seafarer
Change of helpline name.
Seafarers’ Earnings Deduction: offshore installations and ships: years up to and including 2007 to 2008: examples
Correct hyperlink applied.
Seafarers’ Earnings Deduction: offshore installations and ships: tax year 2008 to 2009 onwards: the effect of the decisions in Torr (PSA) and Spowage (Prosafe)
Correct hyperlink applied.
Seafarers’ Earnings Deduction: offshore installations and ships: Spowage and Others v CIR (Prosafe vessels)
Correct hyperlink applied. Tax years presented per the Government Digital Services style guide.
Travelling expenses: employees working abroad: expenses that may be deducted: example
Format table correctly.
Foreign travel rules: overseas conferences and study tours: allowable expenses
Correct hyperlink applied.
Foreign travel rules: offshore oil and gas workers: mainland transfers
Correct hyperlink applied.
Foreign travel rules: meaning of travelling expenses
Correct hyperlink applied.
Foreign travel: inter-relationship of the statutory rules
Correct hyperlink applied.
Foreign travel: approach to be taken on residence and domicile status
Separate words wrongly joined together.
Foreign travel rules: operation of PAYE on travel expenses paid to the employee
Correct hyperlink applied. References to other HMRC products corrected
Deductions from earnings: capital allowances: expenditure on small items of plant and machinery
Correct hyperlink applied.
Deductions from earnings: capital allowances: calculating the allowances due: first year allowances: exceptions
Correct hyperlink applied.
Deductions from earnings: capital allowances: calculating the allowances due: first year allowances: rates of first year allowance
Rates earlier than 2003 are sufficiently out of date that we are unlikely ever to be asked for further detail.
Deductions from earnings: capital allowances: calculation of the allowances due: balancing allowances and charges: how they are calculated
Guidance for pre-6 April 2002 removed.
Deductions from earnings: capital allowances: particular items of machinery or plant: 100% first year allowance for computers and hi-tech communications equipment bought between 1 April 2000 and 31 March 2004
Correct hyperlink applied.
Deductions from earnings: capital allowances: example: first year allowance
Correct hyperlink applied. Table formatted correctly.
Deductions from earnings: capital allowances: example: adjustments for private use
Separate words wrongly joined together.
General earnings: examples of the charging provisions
Correct hyperlink applied.
The year that earnings are “for”: bonuses and deferred remuneration plans: the effect of conditionality and employer's discretion
Correct hyperlink applied.
Taxable earnings: employee resident and ordinarily resident in the United Kingdom: "chargeable overseas earnings"
Correct hyperlink applied.
Double taxation
Correct hyperlinks applied.
Double taxation: procedure
Remove reference to guidance which no longer exists.
Employment income: basis of assessment for general earnings: table setting out the basis of assessment to be used for particular types of payment, and benefits in kind
Correct hyperlink reference changed
Employment income: basis of assessment for general earnings: earnings received before an employment starts or after it ends
Correct hyperlink applied.
Employment income: basis of assessment for general earnings: the time when earnings are received: payments on account of earnings: general: director's drawings
Spelling correction.
Employment income: basis of assessment for general earnings: death of employee or office holder: earnings received up to the date of death
Correct hyperlink applied
Employment income: basis of assessment for general earnings: assessments made after a change of practice: income to which the change of practice rule applies
Correct hyperlink applied Separate words wrongly joined together
Salary sacrifice: what is a salary sacrifice: arrangement of guidance
Correct a hyperlink.
Salary Sacrifice: reason for sacrifice
Optional remuneration arrangement amendments.
Salary Sacrifice: how the changes to the employment contract are made
Style.
Salary sacrifice: income tax effects of salary sacrifice
Correct structure.
Salary sacrifice: conditions for successful salary sacrifice: entitlement to cash
Optional remuneration arrangement amendment.
Salary sacrifice: conditions for successful sacrifice: right to revert to original salary
Optional remuneration arrangement amendments.
Salary sacrifice: conditions for successful salary sacrifice: effectiveness of contractual arrangement
Optional remuneration arrangement amendments.
Salary sacrifice: conditions for successful salary sacrifice: implementation of contractual arrangement: payslip information
Optional remuneration arrangement amendments.
Salary sacrifice: request to HMRC to approve arrangements before implementation
Optional remuneration arrangement amendments.
Salary sacrifice: request to HMRC to approve arrangements after implementation
Optional remuneration arrangement amendments.
Salary sacrifice: contributions to a registered pension scheme: practical considerations
Optional remuneration arrangement amendments.
Salary sacrifice: contributions to a registered pension scheme: income tax effects
Optional remuneration arrangement amendments.
Salary sacrifice: contributions to a registered pension scheme: example of successful salary sacrifice
Optional remuneration arrangement amendments.
Salary sacrifice: contributions to a registered pension scheme: example of unsuccessful salary sacrifice
Optional remuneration arrangement amendments.
Residence or employment in the United Kingdom
Correct hyperlink applied.
Residence: taxpayer coming to the United Kingdom: action on receipt of completed P86: year of arrival
Correct hyperlinks applied.
Residence: taxpayer coming to the United Kingdom: taxpayer not ordinarily resident in the United Kingdom from the date of arrival
Correct hyperlink applied.
Residence: taxpayers leaving the United Kingdom: form P85
Correct hyperlink applied.
Residence or employment in the United Kingdom: Irish Republic employments
Correct hyperlink applied.
Residence or employment in the United Kingdom: employees from the Irish Republic: taking up employment in the UK
Correct hyperlink applied.
Employment income provided through third parties: the section554A gateway: all the relevant circumstances
Correct hyperlink applied.
Employment income provided through third parties: relevant steps: section 554C: payment of sum of money
Correct hyperlink applied.
Employment income provided through third parties: undertakings given by employers etc in relation to retirement benefits etc: conditions
Update hyperlinks.
Employment income provided through third parties: exclusions: employee benefit packages: general
Change the references from RPSM (registered pension schemes manual) to PTM (Pensions Tax Manual) which replaced it in 2015.
Employment income provided through third parties: exclusions: earmarking for employee share option schemes: specified exit events: overview and conditions
Correct hyperlink applied. Separate words wrongly joined together.
Employment income provided by third parties: exclusions: pension schemes
Change the references from RPSM (registered pension schemes manual) to PTM (Pensions Tax Manual) which replaced it in 2015.
Employment income provided through third parties: exclusions: retirement benefits etc: pension income chargeable under Part 9
Content amended to reflect that from 6 April 2017 the 10% foreign pension deduction only applies to certain overseas government pensions.
Employment income provided through third parties: exclusions: retirement benefits etc: employee pension contributions
Change the references from RPSM (registered pension schemes manual) to PTM (Pensions Tax Manual) which replaced it in 2015.
Employment income provided through third parties: exclusions: retirement benefits etc: purchases out of annuities out of pension scheme rights
Separate words wrongly joined together.
Employment income provided through third parties: exclusions: retirement benefits etc: transfers between certain foreign pension schemes
Separate words wrongly joined together.
Employment income provided through third parties: exclusions: retirement benefits etc: transfers between certain foreign pension schemes etc: example
Correct hyperlink applied.
Employment income provided through third parties: exclusions: retirement benefits etc: Steps sourced from UK tax relieved funds and relevant transfer funds
Change the references from RPSM (registered pension schemes manual) to PTM (Pensions Tax Manual) which replaced it in 2015.
Employment income provided through third parties: exclusions: retirement benefits etc: Steps following unauthorised payments under Registered Pension Schemes
Change the references from RPSM (registered pension schemes manual) to PTM (Pensions Tax Manual) which replaced it in 2015.
Employment income provided through third parties: Summary of structure of guidance on Part 7A income
Correct hyperlink applied.
Tax treatment of agricultural workers: provision of benefits: general
Correct hyperlink applied.
Airline pilots: subscriptions to BALPA
Correct hyperlink applied.
Arts Council of Great Britain: tax treatment of awards and bursaries
Apply hyperlink to ESM.
Tax treatment of building and civil engineering employees: travel and lodging allowances
Correct hyperlink applied.
Tax treatment of particular occupations: Cl to J
Page in 'draft' for unknown reason.
Ministers of religion: exemption of income: properties that do not qualify
Correct hyperlink applied
Ministers of religion: exemption of income: statutory amounts and statutory deductions
Correct hyperlink applied.
Tax treatment of income from Government and other Public Departments: scope of guidance
Correct hyperlink applied.
Tax treatment of doctors: hospital doctors: treatment of expenses: general
Correct hyperlink applied.
Tax treatment of payments from Local Medical Committees to part-time committee members
Changes required to reflect fact that treatment allowed by extra-statutory concession has now been placed on a legislative footing. Reference now made to legislation and links updated to pages that provide fuller explanations.
Tax treatment of fire officers: full-time members of fire brigades in Great Britain: taxable allowances
Correct hyperlink applied. Content formatted to comply with Government Digital Service Style Guide.
Tax treatment of fire officers: motor mileage allowances paid for private journeys
Correct hyperlink applied.
Tax treatment of fire officers: chargeable benefit: provided vehicles: emergency vehicle or ordinary car
correct hyperlink applied
Tax treatment of Association footballers: signing-on fees
Correct hyperlink applied.
Tax treatment of benefits matches and testimonials given to sportsmen and women - in particular rugby, soccer and cricket players
Add final paragraph to advise that treatment of sporting testimonials has been amended from 6 April 2017.
Tax treatment of Association footballers: termination payments
Correct hyperlink applied.
Tax treatment of local authority officials and employees: provision of expenses payments and benefits: effect on gross pay
correct hyperlink applied
Tax treatment of Local Authority officials and employees: terminal gratuities for non-pensionable service
Revised guidance
Tax treatment of local government councillors and civic dignitaries: arrangement of guidance: ODPM guidance
Correct hyperlinks applied.
Tax treatment of Local Government Councillors and civic dignitaries: allowances councillors may receive
Make travel and subsistence allowance rows clearer.
Tax treatment of Local Government Councillors and civic dignitaries: expenses deductions: general: provisional coding allowances
Page republished. No chnage to text.
Tax treatment of local government councillors and civic dignitaries: expenses deductions: home as a workplace
Correct hyperlinks applied.
Tax treatment of local government councillors and civic dignitaries: expenses deductions: notes for guidance
Correct hyperlinks applied.
Tax treatment of Local Government Councillors and civic dignitaries: expenses deductions: guidance note prepared by the Association of Local Councillors
Correct hyperlinks applied
Local Government Councillors and civic dignitaries in England: ODPM guidance: Part One: members' allowances
correct hyperlink applied.
Local Government Councillors and civic dignitaries in England: ODPM guidance: Part two: taxation of members' allowances and expenses
Correct hyperlink applied.
Tax treatment of lorry drivers: subsistence allowances paid to lorry drivers
Page updated to reflect the exemption for amounts which would otherwise be deductible.
Tax treatment of lorry drivers: subsistence allowances paid to lorry drivers: nights outside the UK
Page updated to reflect the exemption for amounts which would otherwise be deductible.
Tax treatment of lorry drivers: subsistence allowances paid to lorry drivers: lorries with sleeper cabs
Page updated to reflect the exemption for amounts which would otherwise be deductible.
Tax treatment of lorry drivers: mid-day meals: allowances paid by employers
Page updated to reflect the exemption for amounts which would otherwise be deductible.
Tax treatment of lorry drivers: mid-day meals: allowances paid by employers: amounts in excess of the approved amount
: Page updated to reflect the exemption for amounts which would otherwise be deductible.
Tax treatment of lorry drivers: meals: general principles
: Page updated to reflect the exemption for amounts which would otherwise be deductible.
Tax treatment of lorry drivers: meals: evidence required
Page updated to reflect the exemption for amounts which would otherwise be deductible.
Tax treatment of lorry drivers: issue or renewal of HGV/LGV licences
Apply correct hyperlink.
Tax treatment of National Health Service employees: expenses payments and allowances: particular allowances
Text reformatted, no change to text.
Tax treatment of Post Office employees: sub-postmasters: payments on termination of office
Correct hyperlink applied. Format content to comply with Government Digital Service style guide.
Tax treatment of particular occupations: S to Z: contents
EIM71150 added.
Tax treatment of seafarers: residence status of seafarers
Correct hyperlink applied.
Tax treatment of teachers, lecturers and tutors: guidance on expenses: introduction
Correct hyperlink applied.
Tax treatment of teachers, lecturers and tutors: Committee of Vice Chancellors and Principals guidance: university lecturers
Correct hyperlink applied.
Tax treatment of teachers, lecturers and tutors: Association of University and College Lecturers: notes on expenses deductions: use of accommodation at home: amount of allowance
Correct hyperlink applied.
Tax treatment of working rule agreements: site-based staff employees: extension of arrangements
Correct hyperlink applied.
Tax treatment of working rule agreements: agency workers
Correct hyperlink applied.
Tax treatment of particular occupations: S to Z: working rule agreements: rates of allowances paid under particular agreements: Electrical Contractors' Association
Change of helpline name.
Assessments, appeals and other procedures: discovery assessments
Correct hyperlink applied.
United Kingdom pensions
Removed reference to guidance page which doesn't exist.
Pensions paid by or on behalf of a person who is in the United Kingdom
Remove reference to a guidance page which no longer exists.
Assessments made after a change of practice: special rule
Correct hyperlink applied.
The taxation of pension income: Pensions: particular occupations: armed forces: introduction
Correct hyperlinks applied
Pensions: double taxation agreements
Remove reference to guidance pages which no longer exist.
The taxation of pension income: foreign pensions
Updated to include reference to relevant lump sums and changes to taxable amount of foreign pensions from 6 April 2017.
Social security benefits: categories of social security benefits
Correct hyperlink applied. Separate words wrongly joined together.
Social security benefits: entitlement to more than one benefit
Correct hyperlink applied

published amendments

Particular benefits: canteen arrangements: examples of changes to remuneration package
Grammar.
Revert back to 'flexible' as per s317
Grammar.

2019

published amendments

Tax treatment of working rule agreements: rates of allowances paid under particular agreements: Engineering Construction Industry
Correct formatting.
Agreed updates to the mileage and the lodging allowance from 8 January 2018.
Tax treatment of working rule agreements: rates of allowances paid under particular agreements: Refractory Users’ Association
Update- new rates.

published amendments

Particular benefits: canteen arrangements: examples of changes to remuneration package
Example 1 edit.

published amendments

PAYE: special types of payment: notional payments: employee’s requirement to make good PAYE
Edit hyperlink.

published amendments

Tax treatment of particular occupations: S to Z: working rule agreements: rates of allowances paid under particular agreements: Electrical Contractors' Association
Rate added from 7 January 2019.

published amendments

Particular benefits: exemption for welfare counselling
EAPA link reapplied
EAPA guidelines pdf link updated
Link to guidelines updated.

published amendments

PAYE: special type of income: a payment that enhances the value of an existing asset
Correct formatting.

published amendments

Optional remuneration arrangements: excluded exemptions
Spelling correction.

published amendments

Tax treatment of working rule agreements: rates of allowances paid under particular agreements: Thermal Insulation Contractors' Association
Update to Lodging Allowance in the Working Rule Agreement.

published amendments

Particular benefits: exemption for welfare counselling
Link to PDF reset

published amendments

Tax treatment of public house managers: expenses connected with living accommodation where accommodation is exempt from charge; HMRC agreement for a flat rate benefit
Figures for 2018 to 2019 added
Figure for 2018 to 2019 added

published amendments

Benefits: pension provisions
update for FA 2019.
Particular benefits: subsidised meals: canteen meals
Bullet list reformatted

published amendments

Employment income: particular items: A to P: contents
Entry added for charging facilities at or near the employee's workplace.
Car benefit: special cases: issues relating to electric cars
Updated for workplace charging exemption and advisory electricity rates.

published amendments

Tax treatment of particular occupations: contents L to R: tax treatment of Post Office employees: sub-postmasters: 6 April 2019 onwards
New page to refelct withdrawal of the extra statutory concession allowing post office remuneration to be included withing trading accounts as from 6 April 2019.
Tax treatment of particular occupations: contents L to R
Update to show additional page for sup-postmasters from 6 April 2019
Additional page added to reflect changes to the treatment of sub-postmasters remuneration from 6 April 2019
Tax treatment of Post Office employees: sub- postmasters: to 5 April 2019
Minor amendment to reflect withdrawal of the Extra statutory concession allowing sub-postmasters to include their Post office remuneration in the turnover of their retail trade as from 6 April 2019.

published amendments

Tax treatment of particular occupations: contents L to R
EIM68208 added.

published amendments

Tax treatment of lorry drivers: employer guidance: scale rate payments to drivers
Extra paragraphs/content for change in legislation from April 2019 in relation to checking requirement.
Extra paragraphs for change in legislation from April 2019 in relation to checking requirement.
Tax treatment of lorry drivers: employer guidance: scale rate payments to drivers: frequently asked questions
Extra paragraphs for change in legislation from April 2019 in relation to checking requirement.
Tax treatment of lorry drivers: subsistence allowances paid to lorry drivers: documentary evidence
Extra paragraph for change in legislation from April 2019 in relation to checking requirement.
Tax treatment of lorry drivers: subsistence allowances paid to lorry drivers
Extra paragraph for change in legislation from April 2019 in relation to checking requirement.
Tax treatment of lorry drivers: allowances paid to lorry drivers: porters in removal vans
Extra paragraph for change in legislation from April 2019 in relation to checking requirement.
Exemption for amounts which would otherwise be deductible: checking systems: models
Extra paragraph for change in legislation from April 2019 in relation to checking requirement.
Asset made available without transfer to a director or employee: when it applies
Emergency vehicles captured by section 203 & section 205
Exemption for amounts which would otherwise be deductible: checking systems
Extra paragraph for change in legislation from April 2019 in relation to checking requirement.
Exemption for amounts which would otherwise be deductible: payments at a benchmark rate
Extra paragraph inserted for change in legislation from April 2019 in relation to checking requirement.
Exemption for amounts which would otherwise be deductible: conditions
Extra paragraph for change in legislation from April 2019 in relation to checking requirement.

published amendments

Particular benefits: exemption for trivial benefits – conditions to be satisfied - the cost of the trivial benefit (from 6 April 2016)
Workplace charging exemption example amendment.

published amendments

Employment income: particular items: A to P: contents
Pages added.

published amendments

Exemption for amounts which would otherwise be deductible: Relevant salary sacrifice arrangements
Minor maintenance
Bolding and capitalising
Exemption for amounts which would otherwise be deductible: Introduction
Full stop added
Exemption for amounts which would otherwise be deductible: Anti avoidance
Bolding of sub-title
Exemption for amounts which would otherwise be deductible: international travel
Minor maintenance
Exemption for amounts which would otherwise be deductible: Bespoke agreements - Transitional arrangements
Hyperlink fixed
Exemption for amounts which would otherwise be deductible: checking systems: models
Full stop added
Exemption for amounts which would otherwise be deductible: industry scale rates
Capitalising and other minor adjustments.
Capitalising and other minor adjustments.
Exemption for amounts which would otherwise be deductible: Bespoke agreements
Capitalising and other minor adjustments.
Employment income: further education and training costs: introduction
minor amendment to text
Exemption for amounts which would otherwise be deductible: Mileage allowance payments
Capitalising and other minor maintenance.
Exemption for amounts which would otherwise be deductible: Dispensations
Hyperlink fix
Hyperlink fixed
Capitalising of EIM references and other minor maintenance.
The general rule for employees' expenses: expenses that are deductible where some or all of the duties are performed outside the UK: deductions from earnings charged on remittance: chargeable overseas earnings: example
Spacing between words corrected.
The general rule for employees' expenses: wholly and exclusively: apportionment
Spacing between words corrected.
Travel expenses: travel for necessary attendance: depots and similar bases
Full stop added.
Travel expenses: travel for necessary attendance: definitions: temporary workplace: example
Lack of spacing between words corrected
Employment income: alphabetical list of particular items
Changes required to update Employment income alphabetical list page to include new EIM pages/guidance.
Employment income: scale rate expenses payments: accommodation and subsistence payments to employees travelling outside the UK: tables of overseas scale rates: what the tables contain: what is not covered
Hyperlinks to EIM05280 inserted
Various. New words to be inserted, some to be deleted and new paragraphs to be inserted.
Employment income: scale rate expenses payments: accommodation and subsistence payments to employees travelling outside the UK: tables of overseas scale rates: examples
Change a reference from “benchmark” to “overseas” and insert two new examples (8 and 9).
Employment income: scale rate expenses payments: accommodation and subsistence payments to employees travelling outside the UK: Airline employees: relationship with Flight Duty Allowances
Remove a reference to “benchmark” and replace it with “overseas”.
Employment income: scale rate expenses payments: accommodation and subsistence payments to employees travelling outside the UK: tables of overseas scale rates: how to use the overseas scale rates
Some words to be deleted and others to be added – removing references to “benchmark” and replacing them with “overseas scale”.
Employment income: scale rate expenses payments: accommodation and subsistence payments to employees travelling outside the UK: tables of overseas scale rates
Various. New words to be inserted, some to be deleted and new paragraphs to be inserted.

published amendments

Exemption for amounts which would otherwise be deductible: contents
EIM30225 added.

published amendments

Tax treatment of National Health Service employees: expenses payments and allowances: particular allowances
Finance Act 2019
Asset made available without transfer to a director or employee: how to calculate the annual cost of the benefit (step 1)
style
Finance Act 2019
Asset made available without transfer to a director or employee:
style
Finance Act 2019
Car benefit calculation Step 5, appropriate percentage, tax year 2015 to 2016 onwards: ready reckoner for type A cars
Updated to take account of the diesel supplement exemption and remove out of date years.
Car benefit: emergency vehicles exemption: Conditions 4-5
Finance Act 2019
Car benefit calculation Step 5, appropriate percentage, 2011 to 2012 onwards: adjustments to appropriate percentage and code letters used for different fuels
Updated to take account of the diesel supplement exemption.
Car benefit calculation step 5: appropriate percentage 2015 to 2016 onwards
Changes to take account of the diesel supplement exemption.
Car benefit calculation Step 5, appropriate percentage, 2011 to 2012 onwards: type D, all diesel cars
Changes to take account of the diesel supplement exemption and remove out of date years.
Car benefit: emergency vehicles exemption: Conditions 1-3
Finance Act 2019

published amendments

Exemption for amounts which would otherwise be deductible: removal of checking requirement from 6 April 2019
Typo changed
Exemption for amounts which would otherwise be deductible: conditions
Republishing

published amendments

Employment income: scale rate expenses payments: accommodation and subsistence payments to employees travelling outside the UK: tables of overseas scale rates: how to use the overseas scale rates
Page republished, without changes, as hyperlinks not working on GOV.UK internet page.

published amendments

Travel expenses: travel for necessary attendance: fixed term appointments and agency workers: case law
Removal of bold in gov.uk
Travel expenses: travel for necessary attendance: attendance for a temporary purpose
Removal of bold type on gov.uk
Employment income: scale rate expenses payments: accommodation and subsistence payments to employees travelling outside the UK: tables of overseas scale rates: how to use the overseas scale rates
Hyperlinks reset

published amendments

Social security benefits: list of non-taxable social security benefits
Add benefits to list.
Other expenses: clothing: the cost of upkeep and replacement of uniform and protective clothing: laundry costs
A line added to deal with employment changes and double claims.
The general rule for employees expenses: relief is limited to expenses actually incurred: example
Correct typos.
Tax treatment of particular occupations: S to Z: contents
Entry added for EIM71341.

published amendments

Employment income: scale rate expenses payments: accommodation and subsistence payments to employees travelling outside the UK: tables of overseas scale rates: how to use the overseas scale rates
Republished, without changes, to enable links in the bullets to work.
Employment income: scale rate expenses payments: accommodation and subsistence payments to employees travelling outside the UK: employee staying in vacant residential property
Republished, without changes, to enable links to work on EIM05260.
Employment income: scale rate payments: accommodation and subsistence payments to employees travelling outside the UK: employee receiving free meals and accommodation
Republished, without changes, to enable links to work on EIM05260.
Employment income: scale rate expenses payments: accommodation and subsistence payments to employees travelling outside the UK: employee staying as guest of a private individual
Republished, without changes, to enable links to work on EIM05260.

published amendments

Termination payments and benefits: section 401 ITEPA 2003: threshold, exceptions, reliefs and reduction
Clarified point around exempt mobile phone benefit - doesn't apply to transfer of assets. Removed ref to computer equipment, as exemption only applies to equipment provided before 6 April 2006. Added note that earnings/benefit charge may arise.

published amendments

Optional remuneration arrangements: cars made available for private use
Updated to reflect changes in respect of capital contributions and connected benefits effective from 6 April 2019

published amendments

Salary sacrifice: conditions for successful salary sacrifice: implementation of contractual arrangement: payslip information
Correct spelling mistake.

published amendments

Car benefit: Emergency vehicles: charge to tax
Correct legislative reference.

published amendments

Car benefit: the charge to tax: contents
Add sub pages

published amendments

Termination payments and benefits: section 401 ITEPA 2003: threshold, exceptions, reliefs and reduction
Formatting
Formatting
Formatting
Termination payments and benefits: common questions: cross-references to instructions
formatting
Formatting
Added link to PENP guidance at second row as agreed with policy partner Liam Williams
Deductions: expenses other than travel: introduction and expenses from A to E
Entry added for EIM32540.

published amendments

Other expenses: education and training: where education is part of the duties of the employment: medical course and exam list
Maintenance
Maintenance
Maintenance
Other expenses: education and training: where education is part of the duties of the employment
Maintenance
Maintenance
Guidance consolidation and minor adjustments to some areas
Other expenses: education and training: education costs: case law
Maintenance
Other expenses: education and training: where education is part of the duties of the employment: examples
Maintenance
Consolidation of examples plus a new example
Other expenses: education and training: education costs
Minor words removed

published amendments

Social security benefits: benefit paid on behalf of EU countries
Update department names.

published amendments

PENP formula: how to calculate ‘P’
Consolidated view as to definition of 'pay period' previously made public via accountingweb
PENP formula: how to calculate ‘BP’: ‘allowances’
Updated to consolidate view already made public via accountingweb

published amendments

Employment income: professional remuneration: other points
Removal of final paragraph referencing EP8505 and modified PAYE arrangements. EP8505 no longer exists. It has been replaced by PAYE70245 but the modified PAYE arrangements referred to do not apply from 2014-2015 so the paragraph is no longer relevant

published amendments

Tax treatment of workers in the North Sea and other offshore oil and gas fields: territorial extension of the charge to tax on employment income: effect of Section 41 ITEPA 2003
Update of contact details and removal of obsolete manual reference.

published amendments

Airline pilots: industry wide FRE for 2006/07 onwards: purchase of luggage
Minor insertion to acknowledge increased FRE from 2013/14
Residence or employment in the United Kingdom: advice from BAI, Personal Tax International
Update of contact details and removal of reference to withdrawn forms.
Residence or employment in the United Kingdom: employees arriving and departing
Update of internal contact details.

published amendments

Travel expenses: general: scale of expenditure: accommodation and subsistence: examples
Format content correctly.
Travel expenses: general: scale of expenditure: accommodation
Format content correctly.
Travel expenses: general: accommodation and subsistence: subsistence costs that are not attributable to the travel: examples
Format content correctly.
Crown servants: general earnings from overseas Crown employment subject to United Kingdom tax: text of Board's Order under section 28(5)
Update text of Board’s Order.

published amendments

Tax treatment of members of the police service: flat rate expenses allowance: Special Constables
Minor structure maintenance

published amendments

Particular benefits: recommended medical treatment to help an employee return to work
Any one of the conditions listed in the guidance must apply.

published amendments

Deductions: directors and officers liabilities: relief for ex-employees: time limits
Typos corrected
Deductions: directors' and officers' liabilities: no relief due on matters that it is unlawful to insure against
Typo change
Deductions: directors' and officers' liabilities: general
General typo maintenance
Words wrongly joined together.

published amendments

Vouchers and credit tokens: contents
EIM16230 added.
Travel expenses: travel for necessary attendance: safeguards against abuse: journeys treated as ordinary commuting
Incorrect bold usage

published amendments

Other expenses: clothing: the cost of upkeep and replacement of uniform and protective clothing: laundry costs
Format content correctly.

published amendments

Employment income: scholarship income: student union officials
Updated guidance in line with policy review
Employment income: scholarship income: awards to researchers by the European Union
Updated guidance in line with policy review
Employment income: scholarship income: miscellaneous awards: awards made by overseas bodies
Updated guidance in line with policy review
Employment income: scholarship income: miscellaneous awards: awards made by Government departments or Government sponsored bodies
Updated guidance in line with policy review
Employment income: scholarship income: miscellaneous awards: awards made by universities etc.
Updated guidance in line with policy review
Employment income: scholarship income: miscellaneous awards: teacher training bursaries; teaching grants; golden hellos
Updated guidance in line with policy review
Employment income: scholarship income: miscellaneous awards: training grants made by Health and Social Services
Updated guidance in line with policy review
Employment income: scholarship income: miscellaneous awards: research awards or fellowships
Updated guidance in line with policy review
Employment income: scholarship income: directors and employees
Updated guidance in line with policy review
Employment income: scholarship income: rates of payment under Statement of Practice 4/86: examples
Updated guidance in line with policy review
Employment income: scholarship income: meaning of at a university, college, school or other educational establishment
Updated guidance in line with policy review
Employment income: scholarship income: meaning of full time education
Updated guidance in line with policy review
Employment income: scholarship income: meaning of scholarship
Updated guidance in line with policy review
Employment income: scholarship income: rates of payment under Statement of Practice 4/86
Updated guidance in line with policy review
Employment income: scholarship income: Statement of Practice 4/86: academic years commencing on and after 1 September 2007
updated guidance in line with policy review
Employment income: scholarship income: scholarship and apprenticeship schemes at universities and colleges
Updated guidance in line with policy review
Employment income: scholarship income: payments taxable as employment income?
Updated guidance in line with policy review
Employment income: scholarship income: general
Updated guidance in line with policy review

published amendments

The general rule for employees expenses: relief is limited to expenses actually incurred: example
Incorrect title

published amendments

Employment income: scholarship income: Statement of Practice 4/86: academic years commencing on and after 1 September 2007
updated hyperlinks
Employment income: scholarship income: scholarship and apprenticeship schemes at universities and colleges
updated hyperlinks
Employment income: scholarship income: payments taxable as employment income?
updated hyperlinks
Employment income: scholarship income: general
update hyperlink
updated hyperlinks

published amendments

Employment income: scholarship income: payments taxable as employment income?
update hyperlink
Employment income: scholarship income: general
update hyperlink
Employment income: scholarship income: awards to researchers by the European Union
update hyperlinks
Employment income: scholarship income: miscellaneous awards: awards made by Government departments or Government sponsored bodies
update hyperlinks
Employment income: scholarship income: miscellaneous awards: awards made by universities etc.
update hyperlinks
Employment income: scholarship income: miscellaneous awards: teacher training bursaries; teaching grants; golden hellos
update hyperlinks
Employment income: scholarship income: miscellaneous awards: training grants made by Health and Social Services
updated hyperlink
Employment income: scholarship income: miscellaneous awards: research awards or fellowships
Update hyperlinks
Employment income: scholarship income: directors and employees
Update hyperlinks
Employment income: scholarship income: meaning of full time education
Update hyperlinks
Employment income: scholarship income: meaning of scholarship
updated hyperlinks
Employment income: scholarship income: rates of payment under Statement of Practice 4/86
updated hyperlinks

published amendments

The general rule for employees’ expenses: introduction
minor maintenance
Minor maintenance

published amendments

Deductions from general earnings: contents
Review date updated

published amendments

Deductions from general earnings: contents
Updated menu item
Particular benefits: bicycles: simplified approach to valuing cycles sold to employees after end of loan period
Update VAT rate in example.
Updated VAT rate in example.

published amendments

Incentive award schemes: Incentive Award Unit (IAU)
Change of address.
The general rule for employees' expenses: do not be overly restrictive
Insert missing spaces to separate words.

published amendments

Deductions from earnings: capital allowances: meaning of
test
Test
Test
Deductions from earnings: capital allowances: conditions to be met if capital allowances are to be given
spacing error

published amendments

Optional remuneration arrangements: excluded exemptions
No change to EIM. Gov.uk duplication error for some of the script.
No Change to EIM. Gov.UK duplication error.

published amendments

Particular benefits: Canteen arrangements: reimbursement of cost of food brought in by employee
Emphasis on reimbursement not exempt under s317 nor is any direct payment made by the employer on the employees behalf.

published amendments

Optional remuneration arrangements: excluded exemptions
Formatting

published amendments

Travel expenses: travel for necessary attendance: definitions: permanent workplace
Bold removal
Incorrect bold on external pages

published amendments

Other expenses: home: working from home: examples
INCORRECT BOLD TYPE

published amendments

Particular benefits: exemption for trivial benefits – conditions to be satisfied - cash and cash vouchers (from 6 April 2016)
Add sub heading / hyperlinks

published amendments

Particular benefits: exemption for trivial benefits – conditions to be satisfied - cash and cash vouchers (from 6 April 2016)
Removal of paragraph.

published amendments

Termination payments and benefits: contents
Page republished

published amendments

PENP formula: how to calculate ‘P’: examples
Page republished
Termination payments and benefits: contents
EIM13888 link updated

published amendments

Vouchers and credit-tokens: childcare vouchers
Correct hyperlinks to EIM16052 and EIM16230.

published amendments

Vouchers and credit-tokens: childcare vouchers
Page republished
Vouchers and credit tokens: childcare vouchers: from 4 October 2018: eligible employee
Page republished
Vouchers and credit-tokens: childcare vouchers: exemption from 6 April 2005 to 5 April 2011
Page republished

published amendments

Tax treatment of members of the police service: designated dog handlers - claims for travelling expenses
Incorrect bold on external publication

published amendments

Social security pension lump sum: applicable year of assessment
Clarify date to be used.

published amendments

Tax treatment of particular occupations: S to Z: working rule agreements: rates of allowance paid under particular agreements: Technical Lighting and Access Specialists
Annual update to figures.
Tax treatment of working rule agreements: lodging allowances: single employees without dependants
General Maintenance

published amendments

Airline pilots: industry-wide FRE for 2006 to 2007 onwards: employer contributions
Format table correctly so that it's readable on GOV.UK.

published amendments

Volunteer drivers’ guidance: how much can I receive before I have to pay tax?
Suggested change from customer feedback to use correct terminology.

published amendments

Termination payments and benefits: Section 401 ITEPA 2003: exceptions: payments on account of injury or disability: meaning of disability: Statement of Practice 10/1981
Changed incorrect 'short title' for contents etc from SP2 to SP10 as was incorrect

published amendments

Tax treatment of working rule agreements: rates of allowances paid under particular agreements: plumbing and mechanical engineering services
annual rates increase
Tax treatment of particular occupations: S to Z: working rule agreements: rates of allowances paid under particular agreements: Electrical Contractors' Association
annual rate increase
Tax treatment of working rule agreements: rates of allowances paid under particular agreements: Refractory Users’ Association
annual increase of rates
Airline pilots: industry-wide FRE for 2006 to 2007 onwards: employer contributions
Maintenance
Format content correctly.

published amendments

Car benefit calculation: Step 5: 2010 to 2011 to 2014 to 2015: type E cars only
Format content correctly.
Car benefit calculation step 5: appropriate percentage 2015 to 2016 onwards
To provide clarity.

published amendments

Travel expenses: travel for necessary attendance: safeguards against abuse: journeys treated as ordinary commuting: example
Removing outdated EIM reference and clarifying what distance MAR can be claimed for

published amendments

Tax treatment of Association footballers: travel expenses: particular journeys
Correction of font/size and removal of capitalisation

published amendments

The general rule for employees expenses: wholly and exclusively: expenditure with only incidental personal consequences
spelling mistake

published amendments

Removal or transfer costs: sale of property to employer
Separate words wrongly joined together.

published amendments

PENP formula: how to calculate ‘P’
Updated in line with Employer Bulletin issued 16 October 2019.
Tax treatment of working rule agreements: rates of allowances paid under particular agreements: Building and Engineering Services Association
updated to include latest increases.

published amendments

PENP formula: how to calculate ‘P’
Updated concession for employees paid by equal monthly instalments

published amendments

Other expenses: education and training: education costs: case law
Page archived.

published amendments

Tax treatment of particular occupations: contents A to Ce
Link to EIM50130 archived.
Other expenses: education and training: education costs: case law
Maintenance

published amendments

Airline cabin crew: industry-wide FRE from the tax year 2013 to 2014 onwards: detail
Edit table to make the information clearer to understand.
Airline pilots: industry-wide FRE for 2006 to 2007 onwards: employer contributions
Edit the table to make the information clearer to understand.

published amendments

Particular benefits: recommended medical treatment to help an employee return to work
Format content correctly.
Format content correctly.

published amendments

Travel expenses: travel for necessary attendance: introduction: travel between separate employers within a group
Removal of outdated ESC reference.
Tax treatment of Association footballers: travel expenses: particular journeys
updated page in order to clarify specific journeys allowable under the legislation.

published amendments

Tax treatment of working rule agreements: rates of allowances paid under particular agreements: the Construction Industry Joint Council
update rates

published amendments

The benefits code: beneficial loans: exemptions from charge: small loans
Update to remove reference to out of date years

published amendments

Particular benefits: exemption for bicycles: how exclusion of employees affects availability condition
Exclusion of services provided through intermediaries i.e. IR35.

published amendments

Particular benefits: exemption for trivial benefits – directors and other officers of close companies – members of their family or household (from 6 April 2016)
Correct company letter within examples.
Particular benefits: benefits and exemptions from C to H: contents
Correct typographical error and hyperlink from EIM20601 to EIM21601.

published amendments

Assessments, appeals and other procedures: assessments
The guidance needs to be amended in line with new Regulations.

2020

published amendments

Particular benefits: exemption for bicycles
Updated reference to the DfT guidance.

published amendments

PENP formula: how to calculate ‘P’
Spelling correction

published amendments

The Schedule E expenses rule: incur and defray out of the emoluments: dispensations
spelling corrections

published amendments

Termination payments and benefits: contents
EIM13877 added.
Termination payments and benefits: example: foreign service reduction
Formatting
Inserted new example of Foreign Service Relief calculation by reference to UK + overseas workdays. Inserted link to new page EIM13877.
Termination payments and benefits: example: exceptions: foreign service reduction: interaction with £30,000 threshold
Clarified example of Foreign Service Reduction calculation,
Termination payments and benefits: example: section 401 ITEPA 2003: exceptions: foreign service
Corrected numerical errors and inserted link to EIM13985.
Termination payments and benefits: section 401 ITEPA 2003: foreign service: reduction of charge
Amended to clarify that Foreign Service Reduction applies to both the element of any termination payment that is post-employment notice pay (PENP) and the element which is subject to section 403 ITEPA 2003. Inserted link to new page EIM13877.
Foreign service: interaction with PENP
Formatting
Formatting
Added link to new page EIM13877 which is likely to be relevant for users of this page.
Termination payments and benefits: section 401 ITEPA 2003: foreign aspects: Nichols v Gibson (68TC611)
Formatting
Inserted hyperlink to new page EIM13877
Termination payments and benefits: section 401 ITEPA 2003: threshold, exceptions, reliefs and reduction
Formatting
Amending formatting for gov.uk version
Amending formatting for gov.uk version
Fixed hyperlink
Corrected page name and improved formatting.

published amendments

Travel expenses: travel for necessary attendance: Employment intermediaries
Removal of unnecessary sentence

published amendments

Termination payments and benefits: previous version of EIM12965: statutory compensation for discrimination and compensation for hurt feelings
Previous version of guidance at EIM12965
Termination payments and benefits: statutory compensation for discrimination and compensation for hurt feelings
Guidance re-drafted as previous wording incorrectly stated that compensation payments for discrimination can only be taxable under s401 ITEPA 2003 and now more clearly reflects our view on this matter.

published amendments

Termination payments and benefits: contents
Add entry for EIM12966.

published amendments

Termination payments and benefits: previous version of EIM12965: statutory compensation for discrimination and compensation for hurt feelings
Formatting
Termination payments and benefits: statutory compensation for discrimination and compensation for hurt feelings
Formatting
Exemption for amounts which would otherwise be deductible: checking systems
Extra sentence inserted for clarity

published amendments

Travel expenses: travel for necessary attendance: attendance for a temporary purpose
Minor maintenance

published amendments

Salary sacrifice: request to HMRC to approve arrangements before implementation
Replacement of reference to COP10 with reference to HMRCs Non-statutory Clearance Service as COP10 now obsolete.
The benefits code: beneficial loans: calculating the cash equivalent: late interest payments: doubt about obligation to pay interest
Insertion of hyperlink and extra space where two words were joined up

published amendments

Employment income: work-related training: provision by third parties
comments closed
Separate words wrongly joined together.
Employment income: work-related training: general
insertion of EIM links
insertion of links and removal of reference to SE01350 page that is no longer current and doesn't have matching EIM page
Employment income: work-related training: reimbursement of pre-employment training expenses: Silva v Charnock (SpC332)
insertion of link to EIM1230
insert of link to Silva v Charnock
Employment income: further education and training costs: Individual Training Accounts: where the exemption does not apply
insertion of link for EIM01315
Termination payments and benefits: payments made under contractual terms
Clarified the distinction between "payments made under contractual terms" and "approved contractual payments".
Termination payments and benefits: redundancy payments: statutory redundancy payments and approved contractual payments
Formatting
Removed circular link

published amendments

Tax treatment of offshore oil and gas workers: offshore rigs and platforms: travel costs
Apply link to EIM34110, as not showing on GOV.UK page.
Correct formatting to improve presentation on GOV.UK page.
Trying to fix formatting errors

published amendments

Tax treatment of racehorse training or stud farm establishment employees: stable lads: subsistence allowances: overnight allowance and daily allowance
updates on years and allowances
Tax treatment of racehorse training or stud farm establishment employees: stable lads: subsistence allowances: overtime, Sunday racing payment and racing abroad allowance
Updates to years and amounts

published amendments

Tax treatment of racehorse training or stud farm establishment employees: stable lads: subsistence allowances: overtime, Sunday racing payment and racing abroad allowance
update to tax free element

published amendments

Travel expenses: travel for necessary attendance: safeguards against abuse: journeys treated as ordinary commuting: example
Included additional narrative to clarify meaning and updated links to other EIM pages.

published amendments

Tax treatment of racehorse training or stud farm establishment employees: stable lads: subsistence allowances: overnight allowance and daily allowance
Removed an old SE reference and updated with new dates and amounts.
Tax treatment of racehorse training or stud farm establishment employees: stable lads: subsistence allowances: overtime, Sunday racing payment and racing abroad allowance
Updated tables under Sunday racing payment and racing abroad allowance to show recent increases.
Travel expenses: travel for necessary attendance: safeguards against abuse: journeys treated as ordinary commuting: example
Added additional text at 2nd paragraph to provide clarity, also added additional EIM links to relevant pages.

published amendments

Other expenses: education and training: education costs
Repair hyperlinks.

published amendments

Tax treatment of lorry drivers: subsistence allowances paid to lorry drivers: approved amount
Repair hyperlink.
Updated page to clarify date and amount payable.

published amendments

Termination payments and benefits: contents
Add entry for EIM13896.

published amendments

The general rule for employees: expenses: effect of reimbursement: reimbursement not claimed
Typos corrected.

published amendments

Termination payments and benefits: contents
Add entry for EIM13899.

published amendments

PAYE: special type of payer or payee: employee of a non-UK employer
Update for tax year 2014 to 2015 onwards.

published amendments

Other expenses: home: household expenses: relation between deduction for employee’s expenses and exempt homeworking payments: examples
Amend narrative to take into account increase in homeworking rates.
Other expenses: home: household expenses: expenses that are deductible
Update homeworking rates.
Employment income: household expenses: how much can be reimbursed
Update the homeworking rates.

published amendments

Accommodation provided by reason of employment: contents
Add entry for EIM11339.

published amendments

Termination payments and benefits: section 401 ITEPA 2003: exceptions: payments and benefits in respect of employee liabilities and indemnity insurance
Format content correctly. -- Internal republish to resolve technical issue, no content update.
Living accommodation exemption: handling issues on representative occupiers
Add guidance for withdrawal of concessionary treatment.
Living accommodation exemption: meaning of representative occupier
Add guidance for withdrawal of concessionary treatment.
Living accommodation exemption: representative occupiers
Add guidance for withdrawal of concessionary treatment.