GOV.UK
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 schemes beofre 6 April 2011: Extra-Statutory Concession A10
- 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
- Employment income: Registered pension schemes: employer's contributions
- Update to name and hyperlink as per JP
- 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: commutations
- Updated 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
published amendments
- Employment Technical
- Internal comments section closed
published amendments
published amendments
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: revoking a dispensation
- Hyperlink included
- Dispensations: list of dispensations granted
- Hyperlink included
- Dispensations: dispensation letters
- Hyperlink included
- Dispensations: dealing with requests
- Hyperlink included
- Dispensations: relationship with £8,500 threshold
- Hyperlink included
- Dispensations: international aspects: foreign travel and subsistence
- Hyperlink included
- Dispensations: entertaining expenses
- Hyperlink included
- Dispensations: professional membership fees and annual subscriptions
- Hyperlink included
- Dispensations: checking and authorisation of expenses payments
- Hyperlinks included
- Hyperlink included
- Dispensations: authorised mileage allowance payments
- Hyperlinki included
- Dispensations: reimbursement of expenses and advisory fuel rates
- Hyperlink included
- Dispensations: conditions to be satisfied
- Hyperlink included
- Dispensations: employers should be encouraged to apply for dispensations
- Hyperlink included
- Dispensations: general (continued)
- Hyperlink included
- Dispensations: general
- 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: board and lodging
- 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
- Dispensations: general (continued)
- 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
- PAYE: special type of payer or payee: non-resident employee
- New updated hyperlink
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: rates of payment under Statement of Practice 4/1986: examples
- 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: Mileage allowance payments
- hyperlinks added
- Exemption for amounts which would otherwise be deductible: payments at a benchmark rate
- hyperlinks amended
- Exemption for amounts which would otherwise be deductible: Relevant salary sacrifice arrangements
- hyperlink inputted
- Exemption for amounts which would otherwise be deductible: Conditions
- hyperlinks inserted
- Exemption for amounts which would otherwise be deductible: Dispensations
- updated hyperlink
- Exemption for amounts which would otherwise be deductible: Introduction
- hyperlinks added
- 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, 2011/12 onwards: type D, all diesel cars
- Remove of incorrect information regarding diesel supplement
- Car benefit calculation Step 5, appropriate percentage, 2011/12 to 2014/15: 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 2011 to 2012 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
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 2011 to 2012 onwards: ready reckoner for type A cars
- Table reformatted. No change to content
published amendments
- Tax treatment of Local Authority officials and employees: terminal gratuities for non-pensionable service
- Revised guidance
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 2005/06: 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 benchmark 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 benchmark 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: personal service companies: examples
- Updated for change in legislation for intermediaries.
- Travel expenses: travel for necessary attendance: Employment intermediaries
- 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: 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
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 – miscellaneous issues (from 6 April 2016)
- Change in legislation.
- 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 – contractual obligation (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.
- Particular benefits: exemption for trivial benefits – conditions to be satisfied (from 6 April 2016)
- Change in legislation.
- Particular benefits: trivial benefits - examples (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: 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 (to 5 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
- Applicable tax year made clearer.
- 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: employee fails to make good PAYE: employer's requirement: notional payments
- The changes incorporate the Disguised Remuneration (Part 7A) Legislation
- PAYE special types of payment: contents
- Links to EIM11951 archived.
published amendments
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: what counts as negative earnings?
- Corrected the spelling in the short title; from Wwhat to what
- Employment income: calculation of net taxable earnings
- Corrected the spelling on the short title; it should Ccalculation as oppose to Calculation
- Employment income: general: contents
- Sections added
- Other expenses: Losses
- Text revised to be consistent with new guidance inserted at EIM00800 to EIM00845.
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.
- Exemption for amounts which would otherwise be deductible: Bespoke agreements
- Addition of a link to the online bespoke scale rate application form
published amendments
- 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: checking systems - models
- Minor change to wording
published amendments
- 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: 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: evidence required
- Page updated to reflect the exemption for amounts which would otherwise be deductible.
- 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: 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: 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: 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: 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.
- Tax treatment of lorry drivers: subsistence allowances paid to lorry drivers
- 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
- Termination payments and benefits: section 401 ITEPA 2003: exceptions: payments on account of injury or disability: reports to PTCPP Technical Team
- Remove broken hyperlink.
- Other expenses: home: working from home: service companies
- Hyperlink updated
- Other expenses: home: working from home
- Hyperlink updated
- Dispensations: travelling and subsistence expenses
- Hyperlink updated
- 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 benchmark 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.
- 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.
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 2015/16 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 2011 to 2012 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
- Exemption for amounts which would otherwise be deductible: payments at a benchmark rate
- Wrong hyperlink corrected.
published amendments
- 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
- 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 - changes from 6 April 2017
- Tax treatment of benefits matches and testimonials given to sportspersons - changes from 6 April 2017
published amendments
- Deductions: expenses other than travel: expenses from F to Z
- Hyperlinks added to words.
- Employment income: introduction
- Format content correctly.
- 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: car fuel made available for private use
- review date
- Optional remuneration arrangements: van fuel made available for private use
- review date
- Optional remuneration arrangements: the amount foregone
- review date
- Optional remuneration arrangements: transitional provisions
- review date
- Optional remuneration arrangements: vouchers and credit tokens
- review date
- Optional remuneration arrangements: living accommodation
- review date
- Optional remuneration arrangements: cars with CO2 emissions of 75 grams or less per kilometre
- 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 benchmark rates: examples
- Apply writing styles to conform with Governemnt Digital Services style guide.
- Salary sacrifice: contributions to a registered pension scheme: example of unsuccessful salary sacrifice
- 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: income tax effects
- Optional remuneration arrangement amendments.
- 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.
- 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: request to HMRC to approve arrangements before implementation
- Optional remuneration arrangement amendments.
- Employment income: scale rate expenses payments: accommodation and subsistence payments to employees travelling outside the UK: employee staying in vacant residential property
- Apply hyperlinks.
- alary sacrifice: conditions for successful salary sacrifice: implementation of contractual arrangement: payslip information
- Optional remuneration arrangement amendments.
- 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 as guest of a private individual
- Apply hyperlinks.
- Salary sacrifice: conditions for successful salary sacrifice: effectiveness of contractual arrangement
- Optional remuneration arrangement amendments.
- Employment income: scale rate expenses payments: accommodation and subsistence payments to employees travelling outside the UK: tables of benchmark rates: how to use the benchmark rates
- Guidance updated to reflect changes in legislation on paid or reimbursed expenses from April 2016.
- Salary sacrifice: conditions for successful sacrifice: right to revert to original salary
- Optional remuneration arrangement amendments.
- Salary sacrifice: conditions for successful salary sacrifice: entitlement to cash
- Optional remuneration arrangement amendment.
- Employment income: scale rate expenses payments: accommodation and subsistence payments to employees travelling outside the UK: tables of benchmark 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 payments: accommodation and subsistence payments to employees travelling outside the UK: tables of benchmark 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: 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: subsistence expenses: examples of what ‘regular’ means
- Hyperlink text changed from upper case letters to lower case letters.
- 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.
- 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 payments: subsistence expenses: sampling guidance: sampling exercise incomplete
- Hyperlink text changed from lower case to upper case.
- 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.
- Salary Sacrifice: how the changes to the employment contract are made
- Style.
- 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.
- Salary Sacrifice: reason for sacrifice
- Optional remuneration arrangement amendments.
- Salary sacrifice: income tax effects of salary sacrifice
- Correct structure.
- Optional remuneration arrangement amendments.
- 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.
- Optional remuneration arrangements: Contents
- Contents
published amendments
- Optional remuneration arrangements: living accommodation
- Optional remuneration arrangement - Link to guidance
- Optional remuneration arrangement - Links to guidance
published amendments
published amendments
- Car benefit: conditions for the charge to apply
- Short title added.
- Seafarers’ Earnings Deduction: general conditions
- Correct hyperlink applied.
published amendments
- Seafarers’ Earnings Deduction: treatment of periods of non- residence and terminal leave pay
- Separate words wrongly joined together.
- Seafarers' Earnings Deduction: location of duties performed on a ship
- 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: particular issues – mileage allowance payments
- Last sentence removed because it is potentially confusing
- 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
- 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
published amendments
- 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: assets transferred to a director or employee: general outline and interaction with section 62 ITEPA 2003
- Correct hyperlink applied.
- 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
- Particular benefits: loans written off: exceptions from charge
- Correct hyperlink applied.
- Particular benefits: furniture
- Correct hyperlink applied.
- Particular benefits: assets hired or rented by employer
- Correct hyperlink applied.
published amendments
- Deductions from earnings: capital allowances: apportionment of allowances where there is both business and private use
- Correct hyperlink applied
published amendments
- 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: 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.
published amendments
- Particular benefits: benefits from A to B: contents
- Addition of subgroup.
published amendments
- Particular benefits: transfer of an asset previously available for use by a director or employee
- OpRA rules from 6 April 2017.
- Asset made available without transfer to a director or employee from 6 April 2017
- Spelling
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.
- Optional remuneration arrangements: general exclusion from exemptions
- Removal of circular reference.
published amendments
- Taxable earnings: employee resident and ordinarily resident in the United Kingdom: "chargeable overseas earnings"
- 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.
- General earnings: examples of the charging provisions
- Correct hyperlink applied.
- Deductions from earnings: capital allowances: example: first year allowance
- Correct hyperlink applied. Table formatted correctly.
- Deductions from earnings: capital allowances: apportionment of allowances where there is both business and private use
- Obsolete reference 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: calculating the allowances due: first year allowances: exceptions
- Correct hyperlink applied.
- Deductions from earnings: capital allowances: expenditure on small items of plant and machinery
- Correct hyperlink applied.
- Foreign travel rules: operation of PAYE on travel expenses paid to the employee
- Correct hyperlink applied. References to other HMRC products corrected
- Foreign travel: inter-relationship of the statutory rules
- Correct hyperlink applied.
- Foreign travel rules: meaning of travelling expenses
- Correct hyperlink applied.
- Foreign travel rules: offshore oil and gas workers: mainland transfers
- Correct hyperlink applied.
- Foreign travel rules: overseas conferences and study tours: allowable expenses
- 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.
published amendments
- Employment income: general: payments for “image rights”: examples of issues to consider
- Scheduled published time.
- Employment income: general: payments for “image rights”: HMRC enquiries
- 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.
- Employment income: general: payments for “image rights”: use of a company
- Scheduled published time.
- Employment income: general: payments for “image rights”: background
- 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 unsuitable for use as a private vehicle
- Short title added & hyperlink applied
- 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 from 2004/05: 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: exceptions
- Short title added & hyperlink applied
- Car benefit: scope of the charge
- Short title added