HMRC internal manual

Employment Income Manual

Updates: Employment Income Manual

2021

13 April 2021 published amendments

PENP formula: how to calculate ‘P’

New guidance effective from 6 April 2021.


PENP formula: how to calculate ‘P’: examples

Example 4 added.


Termination payments and benefits: example: foreign service reduction

Remove "For some non-UK resident individuals there is no charge to tax on post-employment notice pay."


Relevant termination awards: post-employment notice pay (PENP): interaction with section 27 ITEPA 2003

New rules from 6 April 2021.


7 April 2021 published amendments

Van fuel benefit from tax year 2005 to 2006: cash equivalent

Add charges for tax years 2019 to 2020 - 2021 to 2022.


Car benefit calculation: step 5: appropriate percentage: tax years 2015 to 2016 onwards: ready reckoner for type A cars

Make changes for 2021 to 2022 tax year appropriate percentages.


6 April 2021 published amendments

31 March 2021 published amendments

30 March 2021 published amendments

Tax treatment of particular occupations: S to Z: contents

Link to EIM71319 archived.


Van benefit from tax year 2005 to 2006: cash equivalent

Make changes in response to Zero emissions Vans changes to legislation (Section 155(1B)(aa).


23 March 2021 published amendments

12 March 2021 published amendments

11 March 2021 published amendments

Other expenses: clothing: the cost of upkeep and replacement of uniform and protective clothing

Make changes in response to HSE guidance.


Other expenses: clothing: protective clothing

Make changes in response to HSE guidance.


Other expenses: clothing: specialist clothing

Make changes in response to HSE guidance.


9 March 2021 published amendments

Removal or transfer costs: expenses and benefits: main conditions for exemption: extension of time limit

Address where to send full report and description of responsible officer updated.


Optional remuneration arrangements: transitional provisions

Bullet point for Statutory Parental Bereavement Pay added.


8 March 2021 published amendments

Deductions from earnings: capital allowances: calculating the allowances due: first year allowances: rates of first year allowance

"Solihull" removed as no longer appropriate.


Particular benefits: loans written off: loans made by close companies

Additional text included to reflect equivalent guidance in the Savings and Investment Manual at SAIM5200.


23 February 2021 published amendments

Accommodation: overview: points you need to consider

Republished to correct duplicated content on GOV.UK page.


16 February 2021 published amendments

10 February 2021 published amendments

Employee Ownership Trusts – qualifying bonus payments: introduction

No changes to content. Page republished as EIM03054 not showing on GOV.UK version of this page.


Employee Ownership Trusts – qualifying bonus payments: The equality requirement

Separate words wrongly joined together.


27 January 2021 published amendments

The taxation of pension income: contents

Links to EIM74051 to EIM74060 archived.


26 January 2021 published amendments

22 January 2021 published amendments

Car benefit: meaning of car: submissions to IPD Technical - Earnings

Removed IPD Technical underline.

Changes made to:Title, short title and link to helpline


Car benefit calculation Steps 1-4, examples: notional price

Removed IPD Technical underline.

Full stop added after link.

Updated hyperlink and name


Car benefit calculation Step 5, appropriate percentage: approved CO2 emissions figure: car first registered in the UK from 1 March 2001 onwards

Removed IPD Technical underline.

Link to helpline name and link updated.


Car benefit calculation Step 5, appropriate percentage, 2008/09 to 2010/11: type G cars

Removed IPD Technical underline

Changed hyperlink to helpline name and updated link.


Car benefit calculation Step 5, appropriate percentage, 2002/03 onwards: automatic car for use by a disabled employee

Removed underline IPD Technical.

Change to hyperlink name and updated link location.


Car benefit calculation Step 5, appropriate percentage, 2002/03 onwards: meaning of automatic transmission

Removed IPD Technical - Earnings underline

Link to helpline name and link location updated.


Car benefit calculation Step 7A: shared car: employees to be disregarded: just and reasonable basis

Changed hyperlink location and name


Appendices: contents page

Add appendix 5.


21 January 2021 published amendments

20 January 2021 published amendments

Employment income provided through third parties: persons 'linked' with A

Correct hyperlink.


Employment income provided through third parties: remittance basis: A is not ordinarily UK resident - tax years 2012-13 and earlier

Correct hyperlink.


Employment income provided through third parties: remittance basis: A meets Section 26A requirement - tax years 2013-14 and later

Correct hyperlink.


Employment income provided through third parties: amount of Part 7A income: value of relevant step

Correct hyperlinks.


Employment income provided through third parties: exclusions: retirement benefits etc: transfers between certain foreign pension schemes

Correct hyperlink.


Employment income provided through third parties: exclusions: retirement benefits etc: pre-6 April 2006 contributions to EFRBS

Correct hyperlink.


Employment income provided through third parties: exclusions: earmarking for employee share and share option schemes: meaning of 'relevant shares'

Correct hyperlinks.


Employment income provided through third parties: exclusions: earmarking for employee share option schemes: specified exit events: overview and conditions

Correct hyperlink.


Employment income provided through third parties: exclusions: earmarking for employee share schemes: specified exit events: overview and conditions

Correct hyperlink.


Employment income provided through third parties: exclusions: earmarking for employee share schemes: specified vesting date: overview and conditions

Separate words wrongly joined together. Correct hyperlink.


Employment income through third parties: exclusions: loan to exercise employment-related securities option

Correct hyperlink.


Employment income provided through third parties: exclusions: relevant step taken after acquisition of employment-related securities

Correct hyperlinks.


Employment income provided through third parties: exclusions: priority of Part 7 ITEPA 2003 over Part 7A rules

Correct hyperlinks.


Employment income provided by third parties: exclusions: holiday pay schemes

Correct hyperlink.


Employment income provided through third parties: exclusions: employee benefit packages: transaction is loan

Correct hyperlink.


Employment income through third parties: undertakings given by employers etc in relation to retirement benefits etc: provision of security by employers etc

Correct hyperlink.


Employment income provided through third parties: undertakings given by employers etc in relation to retirement benefits etc: earmarking etc by B

Correct hyperlink.


Employment income provided through third parties: relevant steps: ‘relevant person’ in sections 554C and 554D

Correct hyperlink.


Employment income provided through third parties: meaning of ‘relevant third person’

Correct hyperlink.


Particular benefits: benefits and exemptions from C to H: contents

Add entry for coronavirus.


19 January 2021 published amendments

2020

22 December 2020 published amendments

Particular benefits: exemption for bicycles

Add information about COVID-19 impact on the 'main use' test.


18 December 2020 published amendments

14 December 2020 published amendments

Other expenses: home: household expenses

Change of wording in first sentence.


Other expenses: home: working from home

Change of wording in second sentence.


9 December 2020 published amendments

27 November 2020 published amendments

23 November 2020 published amendments

20 November 2020 published amendments

Non-approved schemes: introduction

No content change: page republished to fix formatting error and broken hyperlinks

Updated information about where to seek assistance.


Non-approved schemes: definition of 'scheme'

Updated information about where to seek assistance.


Non-approved schemes: general definitions

Updated information about where to seek assistance.


Employer-financed retirement benefits schemes: reporting responsibilities

Updated contact information.


Employer-financed retirement benefits schemes: schemes created by the payment of cash inducements

Updated information about where to seek assistance.


Employer-financed retirement benefits schemes: definition of 'scheme'

Updated information about where to seek assistance.


11 November 2020 published amendments

6 November 2020 published amendments

Employer-financed retirement benefits schemes: definition of 'relevant benefits' and 'excluded benefits'

EFRBS excluded benefits to include new regulations S.I. 2020 No.1198.


21 October 2020 published amendments

19 October 2020 published amendments

6 October 2020 published amendments

1 October 2020 published amendments

28 September 2020 published amendments

Other expenses: home: working from home: examples

Minor update to first example.


24 September 2020 published amendments

Employer-financed retirement benefits schemes: general definitions

Updated information about where to seek assistance.


23 September 2020 published amendments

22 September 2020 published amendments

21 September 2020 published amendments

Salary sacrifice: request to HMRC to approve arrangements after implementation

Rephrasing of situations in which HMRC should be contacted re salary sacrifice to more accurately reflect guidance. Removal of old reference.


14 September 2020 published amendments

PENP formula: how to calculate ‘D’: examples

Add an example to support the explanation of how the number of days in the `post-employment notice period` (`D`) is calculated in a termination involving summary dismissal.


PENP formula: how to calculate ‘D’

Explanation of how the `post-employment notice period` (`D`) in the PENP formula interacts with summary dismissal.


28 August 2020 published amendments

24 August 2020 published amendments

Particular benefits: exemption for welfare counselling

Change to medical treatment guidance from 6 April 2020.


6 August 2020 published amendments

31 July 2020 published amendments

Car benefit calculation: steps 1 to 4: examples: list price

In the table, 3 x "0" changed to 'Nil', as GOV.UK page not showing '0'.


28 July 2020 published amendments

Car benefit calculation: steps 1 to 4: examples: list price

Republish; attempt to retry page for technical errors during publish. No content change.


Tax treatment of lorry drivers: subsistence allowances paid to lorry drivers: lorries with sleeper cabs

Formatting


Employer-financed retirement benefits schemes: definition of 'relevant benefits' and 'excluded benefits'

Formatting


Employer-financed retirement benefits schemes: excluded benefits: trivial benefits (from 6 April 2016)

Formatting


Employer-financed retirement benefits schemes: excluded benefits: equipment for disabled employees

Formatting


Employer-financed retirement benefits schemes: excluded benefits: writing of wills etc

Formatting


Employer-financed retirement benefits schemes: excluded benefits: annual parties and similar functions

Formatting


Employer-financed retirement benefits schemes: excluded benefits: recreational benefits

Formatting


Employer-financed retirement benefits schemes: excluded benefits: welfare counselling

Formatting


Employer-financed retirement benefits schemes: excluded benefits: living accommodation and related benefits: benefits provided to employee's family

Formatting


Employer-financed retirement benefits schemes: excluded benefits: living accommodation and related benefits: accommodation related

Formatting


Employer-financed retirement benefits schemes: excluded benefits: living accommodation and related benefits: accommodation

Formatting


Employer-financed retirement benefits schemes: relevant life policies

formatting


Employer-financed retirement benefits schemes: ill-health and disablement

Formatting


27 July 2020 published amendments

Tax treatment of lorry drivers: subsistence allowances paid to lorry drivers: lorries with sleeper cabs

Republish unchanged page in an attempt to remove unwanted duplicated content on GOV.UK page.


24 July 2020 published amendments

Car benefit calculation: steps 1 to 4: examples: list price

Format table correctly to improve display on GOV.UK page.


Vouchers and credit tokens: transport vouchers: travel cards: overview

Change reference from ‘dispensation’ to ‘exemption’.


22 July 2020 published amendments

14 July 2020 published amendments

Employer-financed retirement benefits schemes: definition of 'relevant benefits' and 'excluded benefits'

Updated guidance on EFRBS excluded benefits to include new regulations S.I. 2020 No.615.


9 July 2020 published amendments

Other expenses: flat rate expenses: table of agreed amounts

Split table cells horizontally, as merged cells horizontally are incompatible on GOV.UK page. No changes to guidance.


6 July 2020 published amendments

1 July 2020 published amendments

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

No change to content. Page not displayed correctly on GOV.UK. Page republished in an attempt to correct this.


30 June 2020 published amendments

Other expenses: flat rate expenses: table of agreed amounts

Update page to remove the words ‘public service’ as this is out of date. List is in alpha order so also move ‘docks and inland waterways’ to correct place.


25 June 2020 published amendments

22 June 2020 published amendments

18 June 2020 published amendments

15 June 2020 published amendments

5 June 2020 published amendments

28 May 2020 published amendments

21 May 2020 published amendments

20 May 2020 published amendments

19 May 2020 published amendments

Car fuel benefit: mileage allowances paid by the employer for a provided car

Suggested change from customer feedback to ensure clarity.


15 May 2020 published amendments

20 April 2020 published amendments

17 April 2020 published amendments

Travel expenses: travel for necessary attendance: attendance for a temporary purpose: example

Change frequency of visit in first paragraph.


Travel expenses: travel for necessary attendance: attendance for a temporary purpose: example

In second sentence change frequency from ‘every month’ to ‘every week’.


Travel expenses: travel for necessary attendance: definitions: permanent workplace: regular attendance

Updated page to include additional text in response to sols advice on what is ‘regular’.


Travel expenses: travel for necessary attendance: definitions: temporary workplace: example

Insert spaces between words.


16 April 2020 published amendments

The general rule for employees: expenses: necessarily incurred

Add a space between the words ‘if’ and ‘it’ in first paragraph.


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

In the first paragraph, EIM31626 no longer exists and needs to be updated to EIM31240.


Travel expenses: travel for necessary attendance: definitions: ordinary commuting

Page contains an expired link. EIM31626 needs to be amended to EIM31240.


Travel expenses: travel for necessary attendance: definitions: temporary workplace: example

Content in first paragraph amended to reflect change in legislation at s.339A.


15 April 2020 published amendments

9 April 2020 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

CDIO: Reformatting to fix table, no content change

Format table correctly. Content repeating on GOV.UK page.


Statutory parental bereavement pay: summary

Republish to push through to GOV.UK


8 April 2020 published amendments

About this manual

change technical team name


7 April 2020 published amendments

6 April 2020 published amendments

2 April 2020 published amendments

31 March 2020 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.


30 March 2020 published amendments

25 March 2020 published amendments

24 March 2020 published amendments

20 March 2020 published amendments

18 March 2020 published amendments

17 March 2020 published amendments

16 March 2020 published amendments

6 March 2020 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.


5 March 2020 published amendments

4 March 2020 published amendments

3 March 2020 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.


28 February 2020 published amendments

21 February 2020 published amendments

17 February 2020 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


12 February 2020 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


5 February 2020 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


30 January 2020 published amendments

29 January 2020 published amendments

28 January 2020 published amendments

27 January 2020 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.


22 January 2020 published amendments

16 January 2020 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.


10 January 2020 published amendments

9 January 2020 published amendments

7 January 2020 published amendments

Particular benefits: exemption for bicycles

Updated reference to the DfT guidance.


2019

11 December 2019 published amendments

Assessments, appeals and other procedures: assessments

The guidance needs to be amended in line with new Regulations.


10 December 2019 published amendments

3 December 2019 published amendments

28 November 2019 published amendments

The benefits code: beneficial loans: exemptions from charge: small loans

Update to remove reference to out of date years


25 November 2019 published amendments

21 November 2019 published amendments

20 November 2019 published amendments

8 November 2019 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.


5 November 2019 published amendments

1 November 2019 published amendments

24 October 2019 published amendments

PENP formula: how to calculate ‘P’

Updated concession for employees paid by equal monthly instalments


17 October 2019 published amendments

16 October 2019 published amendments

Removal or transfer costs: sale of property to employer

Separate words wrongly joined together.


14 October 2019 published amendments

8 October 2019 published amendments

Tax treatment of Association footballers: travel expenses: particular journeys

Correction of font/size and removal of capitalisation


7 October 2019 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


2 October 2019 published amendments

25 September 2019 published amendments

13 September 2019 published amendments

10 September 2019 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.


9 September 2019 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.


4 September 2019 published amendments

2 September 2019 published amendments

27 August 2019 published amendments

21 August 2019 published amendments

20 August 2019 published amendments

Vouchers and credit-tokens: childcare vouchers

Correct hyperlinks to EIM16052 and EIM16230.


8 August 2019 published amendments

7 August 2019 published amendments

2 August 2019 published amendments

25 July 2019 published amendments

19 July 2019 published amendments

18 July 2019 published amendments

17 July 2019 published amendments

16 July 2019 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.


15 July 2019 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.


2 July 2019 published amendments

26 June 2019 published amendments

25 June 2019 published amendments

24 June 2019 published amendments

21 June 2019 published amendments

The general rule for employees’ expenses: introduction

minor maintenance

Minor maintenance


19 June 2019 published amendments

18 June 2019 published amendments

17 June 2019 published amendments

13 June 2019 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


4 June 2019 published amendments

24 May 2019 published amendments

23 May 2019 published amendments

17 May 2019 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.


29 April 2019 published amendments

24 April 2019 published amendments

23 April 2019 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.


17 April 2019 published amendments

15 April 2019 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


9 April 2019 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


8 April 2019 published amendments

4 April 2019 published amendments

2 April 2019 published amendments

1 April 2019 published amendments

28 March 2019 published amendments

Car benefit: Emergency vehicles: charge to tax

Correct legislative reference.


27 March 2019 published amendments

26 March 2019 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


20 March 2019 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.


19 March 2019 published amendments

18 March 2019 published amendments

15 March 2019 published amendments

7 March 2019 published amendments

5 March 2019 published amendments

1 March 2019 published amendments

28 February 2019 published amendments

26 February 2019 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.


25 February 2019 published amendments

22 February 2019 published amendments

21 February 2019 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.


20 February 2019 published amendments

18 February 2019 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.


14 February 2019 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.


13 February 2019 published amendments

6 February 2019 published amendments

1 February 2019 published amendments

30 January 2019 published amendments

21 January 2019 published amendments

14 January 2019 published amendments

10 January 2019 published amendments

Particular benefits: exemption for welfare counselling

EAPA link reapplied

EAPA guidelines pdf link updated

Link to guidelines updated.


9 January 2019 published amendments

8 January 2019 published amendments

7 January 2019 published amendments

2 January 2019 published amendments

2018

18 December 2018 published amendments

14 December 2018 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 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


12 December 2018 published amendments

5 December 2018 published amendments

The year that earnings are “for”: the approach to take

Name change from Customer Relationship Manager (CRM) to Customer Compliance Manager.


28 November 2018 published amendments

27 November 2018 published amendments

Employment income: particular items: A to P: contents

Page republished. Items missing from GOV.UK version. No change to menu.


19 November 2018 published amendments

8 November 2018 published amendments

29 October 2018 published amendments

15 October 2018 published amendments

8 October 2018 published amendments

5 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.


4 October 2018 published amendments

11 September 2018 published amendments

Employment Technical

correct spelling

Update details

Update details

Update details

Update details


9 August 2018 published amendments

26 July 2018 published amendments

6 July 2018 published amendments

28 June 2018 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.


26 June 2018 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.


7 June 2018 published amendments

State pension lump sum: rate of tax

Updated rates to include additional rate. Removed references to highest/marginal rate.


30 May 2018 published amendments

29 May 2018 published amendments

23 May 2018 published amendments

22 May 2018 published amendments

18 May 2018 published amendments

17 May 2018 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.


16 May 2018 published amendments

15 May 2018 published amendments

14 May 2018 published amendments

11 May 2018 published amendments

10 May 2018 published amendments

8 May 2018 published amendments

Voluntary organisations: unpaid office holders

Reference to £8,500 threshold removed.


19 April 2018 published amendments

18 April 2018 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


16 April 2018 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.


13 April 2018 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.


10 April 2018 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.


9 April 2018 published amendments

Particular benefits: exemption for welfare counselling

Layout.

Addition of EAP guidelines document.


6 April 2018 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


5 April 2018 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.


23 March 2018 published amendments

Optional remuneration arrangements: special case exemptions

Correction to the greater of the cost of the benefit or the amount foregone.


22 March 2018 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.


19 March 2018 published amendments

12 March 2018 published amendments

9 March 2018 published amendments

8 March 2018 published amendments

5 March 2018 published amendments

2 March 2018 published amendments

27 February 2018 published amendments

22 February 2018 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.


15 February 2018 published amendments

12 February 2018 published amendments

9 February 2018 published amendments

8 February 2018 published amendments

5 February 2018 published amendments

25 January 2018 published amendments

22 January 2018 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.


19 January 2018 published amendments

17 January 2018 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


16 January 2018 published amendments

12 January 2018 published amendments

9 January 2018 published amendments

5 January 2018 published amendments

Employment income: long service testimonial awards: general

Correct hyperlink applied.
Separate words wrongly joined together.


4 January 2018 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 ...'


2 January 2018 published amendments

2017

29 December 2017 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.


28 December 2017 published amendments

21 December 2017 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.


20 December 2017 published amendments

18 December 2017 published amendments

Exemption for amounts which would otherwise be deductible: Notice of approval

Guidance updated to clarify action necessary by employer following ‘checking’ procedures.


14 December 2017 published amendments

13 December 2017 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


8 December 2017 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


7 December 2017 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


6 December 2017 published amendments

1 December 2017 published amendments

30 November 2017 published amendments

29 November 2017 published amendments

27 November 2017 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.


24 November 2017 published amendments

23 November 2017 published amendments

22 November 2017 published amendments

9 November 2017 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.


26 October 2017 published amendments

25 October 2017 published amendments

20 October 2017 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.


13 October 2017 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.


11 October 2017 published amendments

4 October 2017 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.


3 October 2017 published amendments

2 October 2017 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'.


27 September 2017 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.


15 September 2017 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.


12 September 2017 published amendments

11 September 2017 published amendments

8 September 2017 published amendments

Tax treatment of particular occupations: contents L to R

Two pages added for tax treatment of lorry drivers.


6 September 2017 published amendments

5 September 2017 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.


31 August 2017 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


29 August 2017 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


25 August 2017 published amendments

24 August 2017 published amendments

23 August 2017 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.


22 August 2017 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 IPD Technical - Earnings

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 to 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


18 August 2017 published amendments

Employment income: general: contents

Previous page/Next page functions unavailable on some new pages - republish to make them appear.


17 August 2017 published amendments

Employment income: general: contents

New pages about image rights added.


15 August 2017 published amendments

9 August 2017 published amendments

3 August 2017 published amendments

27 July 2017 published amendments

25 July 2017 published amendments

19 July 2017 published amendments

18 July 2017 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


13 July 2017 published amendments

12 July 2017 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.


11 July 2017 published amendments

3 July 2017 published amendments

27 June 2017 published amendments

Optional remuneration arrangements: living accommodation

Optional remuneration arrangement - Link to guidance


26 June 2017 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


22 June 2017 published amendments

20 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.


24 May 2017 published amendments

8 May 2017 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.


5 May 2017 published amendments

3 May 2017 published amendments

The benefits code: beneficial loans: steadily reducing cheap loan: example

Amend figure in the third paragraph to '£14,085'.


28 April 2017 published amendments

21 April 2017 published amendments

Car benefit calculation step 5: appropriate percentage 2015 to 2016 onwards

Error regarding dates for diesel cars corrected


12 April 2017 published amendments

7 April 2017 published amendments

31 March 2017 published amendments

29 March 2017 published amendments

28 March 2017 published amendments

20 March 2017 published amendments

8 March 2017 published amendments

3 March 2017 published amendments

Particular benefits: special security measures: action by nominated Inspector

Page updated to reflect the exemption for paid or reimbursed expenses


2 March 2017 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.


10 February 2017 published amendments

8 February 2017 published amendments

7 February 2017 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.


6 February 2017 published amendments

1 February 2017 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.


31 January 2017 published amendments

5 January 2017 published amendments

Car benefit: special cases: issues relating to electric cars

Guidance added about tax treatment when electric cars are charged


4 January 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.'


2016

22 December 2016 published amendments

15 December 2016 published amendments

12 December 2016 published amendments

8 December 2016 published amendments

7 December 2016 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.


25 November 2016 published amendments

11 November 2016 published amendments

7 November 2016 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


3 November 2016 published amendments

1 November 2016 published amendments

31 October 2016 published amendments

28 October 2016 published amendments

25 October 2016 published amendments

17 October 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.


5 October 2016 published amendments

30 September 2016 published amendments

29 September 2016 published amendments

22 September 2016 published amendments

Employment income: medical expenses and insurance

Table reformatted. No change to content


21 September 2016 published amendments

Particular benefits: operational risk injuries and occupational diseases

updated hyperlink to hse site

Link removed.

Missing hyperlink added.


20 September 2016 published amendments

15 September 2016 published amendments

26 August 2016 published amendments

25 August 2016 published amendments

5 August 2016 published amendments

4 August 2016 published amendments

2 August 2016 published amendments

29 July 2016 published amendments

6 July 2016 published amendments

5 July 2016 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.


22 June 2016 published amendments

20 June 2016 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


17 June 2016 published amendments

9 June 2016 published amendments

8 June 2016 published amendments

26 May 2016 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


20 May 2016 published amendments

19 May 2016 published amendments

18 May 2016 published amendments

Van benefit from tax year 2005 to 2006: cash equivalent

Percentages based on 2016 Budget measure - Phil Wright


11 May 2016 published amendments

3 May 2016 published amendments

21 April 2016 published amendments

20 April 2016 published amendments

18 April 2016 published amendments

15 April 2016 published amendments

14 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 years 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


13 April 2016 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


29 March 2016 published amendments

24 March 2016 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.


2 March 2016 published amendments

1 March 2016 published amendments

23 February 2016 published amendments

22 February 2016 published amendments

19 February 2016 published amendments

10 February 2016 published amendments

4 February 2016 published amendments

2 February 2016 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


18 January 2016 published amendments

15 January 2016 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


6 January 2016 published amendments

4 January 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


2015

31 December 2015 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


30 December 2015 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


29 December 2015 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


17 December 2015 published amendments

14 December 2015 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


4 December 2015 published amendments

2 December 2015 published amendments

1 December 2015 published amendments

26 November 2015 published amendments

6 November 2015 published amendments

5 November 2015 published amendments

Employment Technical

Internal comments section closed


2 November 2015 published amendments

30 October 2015 published amendments

Deductions: directors' and officers' liabilities: general

Correcting error in the title that occurred on transition


28 October 2015 published amendments

23 October 2015 published amendments

22 October 2015 published amendments

15 October 2015 published amendments

14 October 2015 published amendments

9 October 2015 published amendments

8 October 2015 published amendments

7 October 2015 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


6 October 2015 published amendments

5 October 2015 published amendments

The benefits code: beneficial loans: amount of the official rate

EIM26104 - Official rate of interest at 6th April 2015 - 3%