Updates: Employment Income Manual
2022
Employment income: particular items: New Deal, employment zones and particular exemptions contents
Links to EIM01660 archived
Links to EIM01655 archived
Links to EIM01654 archived
Links to EIM01653 archived
Links to EIM01652 archived
Link to EIM01651 archived
Archived-internal guidance which is outdated.
The general rule for employees: expenses: dealing with expenses: false statements
Text redacted, internal guidance only.
The benefits code: car and car fuel benefit: contents
Add entries for pages EIM32786, EIM23950
Social security benefits: list of non-taxable social security benefits
Added details of benefits exempted by The Income Tax (Exemption of Social Security Benefits) Regulations 2022
Updated examination name - Nephrology
Redacted text
Redacted text for internal use only.
Redacted text
Redacted text
Redacted text
Employment Income Manual: recent changes
Page archived – Old legacy update page no longer required.
Employment Income Manual: recent changes
Page archived – Old legacy update page no longer required.
Employment Income Manual: recent changes
Page archived – Old legacy update page no longer required.
Employment Income Manual: recent changes
Page archived – Old legacy update page no longer required.
Employment Income Manual: recent changes
Page archived – Old legacy update page no longer required.
Employment Income Manual: recent changes
Page archived – Old legacy update page no longer required.
Employment Income Manual: recent changes
Page archived – Old legacy update page no longer required.
Employment Income Manual: recent changes
Page archived – Old legacy update page no longer required.
Employment Income Manual: recent changes
Page archived – Old legacy update page no longer required.
Employment Income Manual: recent changes
Page archived – Old legacy update page no longer required.
Employment Income Manual: recent changes
Page archived – Old legacy update page no longer required.
Employment Income Manual: recent changes
Page archived – Old legacy update page no longer required.
Employment Income Manual: recent changes
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Employment Income Manual: recent changes
Page archived – Old legacy update page no longer required.
The taxation of pension income: armed forces pension payments
re-publishing
Para 1(3): loan charge relevant step: interaction with Pt 7A gateway provisions
Changes reflect amendments to loan charge commencement date provisions enacted by Finance Act 2020
The benefits code: car and car fuel benefit: contents
EIM23005 archived, page out of date.
The benefits code: benefits and expenses payments: contents
EIM22050 Archived
The taxation of pension income: pension income: essential principles
Amend hyperlink
Updated hyperlinks
Updated the hyperlinks
The taxation of pension income: Double Taxation Agreements
Updated hyperlink
Benefits: vans (to 2004/05): list of contents
Page archived, page out of date.
Page archived, page out of date.
PAYE: special type of payer or payee: non-resident employee
Updated to remove references to ordinarily resident
Appendix 5: COVID-19 considerations for non-residents and non-domiciled employees for 2020 to 2022
Amended to show guidance withdrawn from 6 April 2022.
Employment income: sick pay and injury payments: examples
Updated examples + fixed formatting
Social security benefits: bereavement support payment
Updated to reflect 2017 changes to bereavement benefits
Social security benefits: bereavement benefits: summary
Updated to reflect 2017 changes to bereavement benefits
Other expenses: home: working from home: examples
hybrid working example added
Employment income: household expenses: payments to reimburse additional costs: introduction
Updated to include reference to hybrid working arrangements.
Employment income: employees who work at home: arrangement of guidance
Updated to include reference to hybrid working arrangements.
Additional text linking other pages in respect of transfer of ownership
The benefits code: benefits and expenses payments: contents
EIM22100 - Van benefit to 2004/05: shared availability: payment for private use of van Page archived, page out of date.
EIM22051 - Van benefit to 2004/05: general
EIM22051 archived
Page is out of date and has been archived
Page is out of date and has been archived
Update to include amendments to examples
Updated to reflect HMRC's view on section 318(7)(a) and section 318(7)(b) ITEPA 2003
Optional remuneration arrangements: living accommodation
format changes
format changes
Termination payments and benefits: example: section 401 ITEPA 2003: exceptions: foreign service
Formatting
Termination payments and benefits: contents
included EIM13842 and EIM13843 to contents page.
Residence or employment in the Irish Republic: United Kingdom employments
Amended to remove reference to ordinarily resident – no longer applies under the SRT.
Residence: taxpayers leaving the United Kingdom: when to issue form P85
Amended to reflect the correct RDRM guidance.
Amended to reflect that under the SRT the concept of ordinarily resident is rendered obsolete.
Removed link to ESC A11 as it no longer applies from 2013 to 2014.
Residence or employment in the United Kingdom:
Amended to reflect that split years under the SRT is now legislated and that from 2013 to 2014 ESC A11 no longer applies.
Residence or employment in the United Kingdom
Amended to make mention of the Statutory Residence Test and where to find guidance on this.
Residence or employment in the United Kingdom
Updated to reflect that under the SRT ordinarily resident no longer applicable.
Residence or employment in the United Kingdom
To include reference to the Statutory Residence Test and where to find guidance for this.
Claims to be not domiciled in the United Kingdom: action on receipt of claim
To include reference to deemed domicile and where to find the guidance on this.
Amended first sentence to include mention of relevant lump sums, and general housekeeping.
Amended definition of ‘insurance company’ to reflect changes to section 275(1) FA 2004 after EU Exit, and general housekeeping.
Employer-financed retirement benefits schemes: winding up the scheme
First substantive paragraph has been removed – it was timely comment in 2006 but isn’t so in 2022. Also housekeeping amendments.
Employer-financed retirement benefits schemes: cash benefits received
Slight improvement to wording in second bullet and housekeeping amendments.
Updated for changes introduced by Part 7A ITEPA so readers don't need to go to another page for the information (previously notice/link at top of page). Reworded the section about the effect of s307(1A) ITEPA for clarity. Also general housekeeping.
Employer-financed retirement benefits schemes: contributions made by employer
Updated to explain how changes in FA 2011 introducing Part 7A ITEPA 2003 affect the current position, so readers don't need to go to another page for the information (previously a 'notice' and link at the top of the page).
Employer-financed retirement benefits schemes: definition of 'responsible person'
Updated further guidance ('refer to') target. Rephrased the way the list is worded to better explain how the pecking order works.
Increased rates from 1 July 2022.
Employer-financed retirement benefits schemes: persons chargeable and residence rules
Changed presentation of content about tax rates for payments to non-individuals, so current rate of tax is stated first, and then prior rates after that. Also some reformatting and housekeeping amendments.
Non-approved and employer-financed retirement benefits schemes: introduction
Reorganised and updated content to reflect past changes in the registration process, removed an outdated overview of no longer recent changes, removed some repetition and de-restricted mentions of interactions with other provisions.
Car benefit: emergency vehicles exemption: conditions 1 to 3
Clarify HMRC’s view in relation to Condition 5 - person is commuting.
Car benefit: emergency vehicles exemption: conditions 4 to 5
Clarify HMRC’s view in relation to Condition 5 - person is commuting.
updated to include exam name change for Faculty of Public Health
2021
Benefits and exemptions: coronavirus diagnostic tests
The content has been amended to reflect extension of the relevant exemption into the 2021 to 2022 tax year. The guidance has also been amended to more accurately reflect the types of coronavirus test that are covered by the exemption.
Incentive award schemes: accounting and reporting procedures for incentive awards
Removed EP12030 to 1239 which no longer exists.
Fix hyperlinks.
The benefits code: beneficial loans: amount of the official rate
Add rates from 6 April 2020.
Particular benefits: exemption for bicycles
The content has been amended to include guidance on how s244(3) ITEPA 2003 applies to cycles provided under bicycle share schemes and pool bike arrangements.
The benefits code: beneficial loans: amount of the official rate
Add rates from 6 April 2020.
Address amendment to where the document has to be sent to.
Deductions: directors’ and officers’ liabilities: relief for ex-employees
The guidance on the application of section 577 ITEPA 2003 was previously incorrect. The content has been amended to correct the guidance on the application of section 577 in respect of post-employment earnings.
Add rates from 10 January 2022.
Increase rates from 4 October 2021.
Add rate from 3 January 2022.
United Kingdom Warning and Monitoring Organisation
Archiving reason text added
Add rates from 3 January 2022.
Delete reference that we are awaiting Royal Assent.
PENP formula: how to calculate ‘P’
Delete reference that we are awaiting Royal Assent.
Tax treatment of working rule agreements: operation of agreements by employers
Amend first paragraph and remove link to van benefit.
Increased rates from 28 June 2021.
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."
New rules from 6 April 2021.
Van fuel benefit from tax year 2005 to 2006: cash equivalent
Add charges for tax years 2019 to 2020 - 2021 to 2022.
Make changes for 2021 to 2022 tax year appropriate percentages.
Employment income: general: payments for “image rights”: HMRC enquiries
Guidance updated for Hull City Tigers FTT decision.
Employment income: particular items: A to P: contents
Add section for football clubs.
Payments for 'image rights': contents
Add EIM00737.
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).
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.
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.
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.
Update rates for year commencing 4 January 2021.
Benefits and exemptions: coronavirus diagnostic tests
Addition to guidance for exemptions available on coronavirus antigen tests
2020
Particular benefits: exemption for bicycles
Add information about COVID-19 impact on the 'main use' test.
Include additional exam under section for General Practitioners.
Other expenses: home: household expenses
Change of wording in first sentence.
Other expenses: home: working from home
Change of wording in second sentence.
Particular benefits: annual parties and other social functions: examples
Add example for virtual function.
Particular benefits: annual parties and other social functions
Add guidance for virtual functions.
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.
Non-approved schemes: introduction
Updated information about where to seek assistance.
Employer-financed retirement benefits schemes: reporting responsibilities
Updated contact information.
EFRBS excluded benefits to include new regulations S.I. 2020 No.1198.
Car benefit: emergency vehicles exemption: conditions 4 to 5
Small change to wording.
Car benefit: emergency vehicles exemption: conditions 1 to 3
Small change to wording.
s
Change a few words and tidy punctuation, for clarity.
Updated page to include increase in allowances.
Deductions: expenses other than travel: table of contents: expenses from F to Z
Add entry for EIM32795.
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.
PENP formula: how to calculate ‘D’
Explanation of how the `post-employment notice period` (`D`) in the PENP formula interacts with summary dismissal.
Particular benefits: exemption for welfare counselling
Change to medical treatment guidance from 6 April 2020.
Vouchers and credit tokens: transport vouchers: travel cards: overview
Change reference from ‘dispensation’ to ‘exemption’.
Tax treatment of particular occupations: S to Z: contents
Add entries for EIM71120, EIM71125 and EIM71130.
Updated guidance on EFRBS excluded benefits to include new regulations S.I. 2020 No.615.
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.
Add latest dates and amounts payable.
Increase in rates and allowances.
Payments and benefits connected with taxable cars, vans and exempt heavy good vehicles
Updated to reflect changes to legislation.
Exemption for amounts which would otherwise be deductible: payments at a benchmark rate
Correction to year.
Exemption for amounts which would otherwise be deductible: conditions
Correction to year.
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’.
Updated page to include additional text in response to sols advice on what is ‘regular’.
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.
Travelling expenses: employees working but not domiciled in the United Kingdom: contents
Link to EIM35140 archived.
Format table correctly. Content repeating on GOV.UK page.
Social security benefits: contents
Add entry for EIM76390.
Add information for tax year 2020 to 2021.
Changes to legislation
Add guidance for tax year 2020 to 2021 onwards.
Add guidance for tax year 2020 to 2021 onwards.
The benefits code: car benefit: calculating the cash equivalent: index: contents
Add entry for EIM24611.
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.
Amend narrative to take into account increase in homeworking rates.
Other expenses: home: household expenses: expenses that are deductible
Update homeworking rates.
Employment income: household expenses: how much can be reimbursed
Update the homeworking rates.
PAYE: special type of payer or payee: employee of a non-UK employer
Update for tax year 2014 to 2015 onwards.
Tax treatment of lorry drivers: subsistence allowances paid to lorry drivers: approved amount
Updated page to clarify date and amount payable.
Removed an old SE reference and updated with new dates and amounts.
Updated tables under Sunday racing payment and racing abroad allowance to show recent increases.
Added additional text at 2nd paragraph to provide clarity, also added additional EIM links to relevant pages.
Included additional narrative to clarify meaning and updated links to other EIM pages.
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
insertion of link to EIM1230
insert of link to Silva v Charnock
insertion of link for EIM01315
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.
Insertion of hyperlink and extra space where two words were joined up
Previous version of guidance at EIM12965
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.
Termination payments and benefits: example: foreign service reduction
Inserted new example of Foreign Service Relief calculation by reference to UK + overseas workdays. Inserted link to new page EIM13877.
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
Added link to new page EIM13877 which is likely to be relevant for users of this page.
2019
Assessments, appeals and other procedures: assessments
The guidance needs to be amended in line with new Regulations.
Correct company letter within examples.
Exclusion of services provided through intermediaries i.e. IR35.
Volunteer drivers’ guidance: how much can I receive before I have to pay tax?
Suggested change from customer feedback to use correct terminology.
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.
Update VAT rate in example.
Updated VAT rate in example.
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
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
Updated guidance in line with policy review
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
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
updated guidance in line with policy review
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
Particular benefits: recommended medical treatment to help an employee return to work
Any one of the conditions listed in the guidance must apply.
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.
Update of contact details and removal of obsolete manual reference.
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
Deductions: expenses other than travel: introduction and expenses from A to E
Entry added for EIM32540.
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
Social security benefits: list of non-taxable social security benefits
Add benefits to list.
Tax treatment of particular occupations: S to Z: contents
Entry added for EIM71341.
Finance Act 2019
style
Finance Act 2019
Asset made available without transfer to a director or employee:
style
Finance Act 2019
Updated to take account of the diesel supplement exemption and remove out of date years.
Car benefit: emergency vehicles exemption: conditions 4 to 5
Finance Act 2019
Updated to take account of the diesel supplement exemption.
Car benefit calculation step 5: appropriate percentage 2015 to 2016 onwards
Changes to take account of the diesel supplement exemption.
Changes to take account of the diesel supplement exemption and remove out of date years.
Car benefit: emergency vehicles exemption: conditions 1 to 3
Finance Act 2019
Employment income: alphabetical list of particular items
Changes required to update Employment income alphabetical list page to include new EIM pages/guidance.
Hyperlinks to EIM05280 inserted
Various. New words to be inserted, some to be deleted and new paragraphs to be inserted.
Change a reference from “benchmark” to “overseas” and insert two new examples (8 and 9).
Remove a reference to “benchmark” and replace it with “overseas”.
Some words to be deleted and others to be added – removing references to “benchmark” and replacing them with “overseas scale”.
Various. New words to be inserted, some to be deleted and new paragraphs to be inserted.
Workplace charging exemption example amendment.
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.
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.
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.
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.
Update to Lodging Allowance in the Working Rule Agreement.
Agreed updates to the mileage and the lodging allowance from 8 January 2018.
2018
Particular benefits: canteen arrangements: examples of changes to remuneration package
Grammar.
Revert back to 'flexible' as per s317
Grammar.
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
Error on page.
Relevant termination awards received on or after 6 April 2018
Adding additional detail to clarify the existing example.
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
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 - 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
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.
Particular benefits: exemption for trivial benefits – conditions to be satisfied (from 6 April 2016)
Change in legislation.
Edit to an example and a further example added.
Change from employer D to employer G
Change in legislation.
Example letters to follow previous examples
Example letters to follow previous examples
Example letter to follow previous examples
Example letters to follow previous examples
Particular benefits: exemption for trivial benefits – miscellaneous issues (from 6 April 2016)
Change in legislation.
Updated guidance on EFRBS excluded benefits.
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.
Employment income: financial loss allowances
Content updated.
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.
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.
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.
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.
Guidance updated to reflect changes in legislation on paid or reimbursed expenses from April 2016.
Employment income: scale rate expenses: subsistence expenses: table of benchmark scale rates
Wrong figure for 'late evening rate' corrected.
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.
Guidance updated to reflect changes in legislation on paid or reimbursed expenses from April 2016. International rates can continue to be used as previously.
Guidance updated to reflect changes in legislation on paid or reimbursed expenses from April 2016.
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.
Edit hyperlink.
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.
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
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
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
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
Amended to note legislative changes effective from 6 April 2018
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.
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
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
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
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
Updated guidance on EFRBS excluded benefits.
Updated guidance on EFRBS excluded benefits.
Updated guidance on EFRBS excluded benefits.
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.
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.
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.
Added content on closure of section 615 schemes to further accrual after 5 April 2017.
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.
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.
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.
Reference to updated guidance from tax years 2017/18 onwards.
Reference to updated guidance for tax years 2017/18 onwards.
Reference to updated guidance for tax years 2017/18 onwards.
Particular benefits: transfer of an asset previously available for use by a director or employee
OpRA rules from 6 April 2017.
Correct two hyperlinks applied. Replace 'the Inland Revenue' with 'HMRC'.
Replace Inland Revenue with HMRC.
Link to change in legislation from 6 April 2017.
Correct hyperlink applied.
Particular benefits: treatment of benefits that are trivial in amount (to 5 April 2016)
Change in legislation.
Change in legislation.
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
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 from 2014/15: payments for private use of van
Making good amendment from 2017/18.
Car benefit calculation Step 8, payments for private use 2014/15 onwards - exceptional circumstances
Making good amendment from 2017/18
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.
Employee Car Ownership Schemes (ECOS): PAYE Settlement Agreements (PSAs) and similar arrangements
Update PSA hyperlink.
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.
Text revised to be consistent with new guidance inserted at EIM00800 to EIM00845.
Rates earlier than 2003 are sufficiently out of date that we are unlikely ever to be asked for further detail.
Guidance for pre-6 April 2002 removed.
Remove reference to guidance which no longer exists.
Salary Sacrifice: reason for sacrifice
Optional remuneration arrangement amendments.
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.
Optional remuneration arrangement amendments.
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.
Optional remuneration arrangement amendments.
Optional remuneration arrangement amendments.
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 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.
Content amended to reflect that from 6 April 2017 the 10% foreign pension deduction only applies to certain overseas government pensions.
Change the references from RPSM (registered pension schemes manual) to PTM (Pensions Tax Manual) which replaced it in 2015.
Change the references from RPSM (registered pension schemes manual) to PTM (Pensions Tax Manual) which replaced it in 2015.
Change the references from RPSM (registered pension schemes manual) to PTM (Pensions Tax Manual) which replaced it in 2015.
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.
Add final paragraph to advise that treatment of sporting testimonials has been amended from 6 April 2017.
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.
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.
: 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 particular occupations: S to Z: contents
EIM71150 added.
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.
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.
Benefits: exemption for employer-supported childcare: structure of guidance: contents
Entry added for EIM22017.
Loans etc outstanding on 5 April 2019: loan charge: contents
Pages added.
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.
Pensions: particular occupations: armed forces : exempt pensions: practical issues
Updated to consider time limits.
Add rates from 1 October 2018.
Agreed updates to the mileage and the lodging allowance from 25 June 2018.
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.
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.
State pension lump sum: rate of tax
Updated rates to include additional rate. Removed references to highest/marginal rate.
Employment income: particular items: New Deal, employment zones and particular exemptions contents
Changes to reflect new content added.
Change of page title.
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.
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.
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
Amended to note legislative changes effective from 6 April 2018
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
Amended to note legislative changes effective from 6 April 2018
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
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
Optional remuneration arrangements: special case exemptions
Correction to the greater of the cost of the benefit or the amount foregone.
Example letter to follow previous examples
Reference to updated guidance for tax years 2017/18 onwards.
Reference to updated guidance for tax years 2017/18 onwards.
Reference to updated guidance from tax year 2017/18 onwards.
Particular benefits: cash equivalent of assets placed at the disposal of a director or employee
Reference to new guidance from 2017/18 onwards.
Particular benefits: assets placed at the disposal of a director or employee
Reference to updated guidance for tax years 2017/18 onwards.
Remove references to redundant EIMs
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.
Wrong guidance page reference corrected.
Correct hyperlink applied. Separate words wrongly joined together. Unwanted content removed.
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
Particular benefits: exemption for subsidies to public bus services
Reference to the OpRA guidance where salary sacrifice is used.
Other expenses: education and training: where education is part of the duties of the employment
Guidance updated to add legislative reference.
2017
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.
Rates added from 1 January 2018.
Exemption for amounts which would otherwise be deductible: Notice of approval
Guidance updated to clarify action necessary by employer following ‘checking’ procedures.
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 to 2006: making good
Making good amendment from 2017/18.
Van fuel benefit from 2005 to 2006: if fuel withdrawn and not reinstated
Making good amendment from 2017/18.
Van fuel benefit from 2005 to 2006: 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.
Making good amendment from 2017/18.
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.
Making good amendment from 2017/18
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
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
Amendment from 6 April 2017.
Deductions: directors’ and officers’ liabilities: amounts on which relief due
Changes from 6 April 2017
Correct wrong figure of "£832" to '£839'.
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.
Agreed updates to the lodging allowance from 2 October 2017.
Change the references from RPSM (registered pension schemes manual) to PTM (Pensions Tax Manual) which replaced it in 2015.
The legislation does not make reference to a tax year so examples D and E have been changed in order to avoid confusion.
Add rates for 2014 to 2015 onwards.
Employment income provided through third parties: overview, general approach: contents
EIM46000 and EIM46001 added to menu
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.
Change 'FB' to FA'.
Tax treatment of particular occupations: contents L to R
Two pages added for tax treatment of lorry drivers.
Special rules for employees travelling to work outside the United Kingdom: contents
Link to EIM34190 archived.
Update working rule agreement for Electrical Contractors' Association from 1 Janauary 2018
Employment income: general: payments for “image rights”: examples of issues to consider
Scheduled published time.
Employment income: general: payments for “image rights”: royalties: deduction of tax at source
Scheduled published time.
Employment income: general: payments for “image rights”: Sports Club
Scheduled published time.
Employment income: general: payments for “image rights”: Sports Club: issues
Scheduled published time.
Republishing to push updates to GOV.UK
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
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.
Optional remuneration arrangements: living accommodation
Optional remuneration arrangement - Link to guidance
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
Optional remuneration arrangements: special case exemptions
review date
Optional remuneration arrangements: employment-related benefits
review date
Optional remuneration arrangements: the amount foregone
review date
Optional remuneration arrangements: transitional provisions
review date
Optional remuneration arrangements: living accommodation
review date
Incentive award schemes: Incentive Award Unit (IAU)
Change of correspondence address and contact telephone number.
Change of correspondence address and contact telephone number.
Salary Sacrifice: how the changes to the employment contract are made
Optional remuneration arrangement amendments.
Waivers of remuneration: overview
Optional remuneration arrangements update.
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.
Agreed updates to CIJC Working Rule Agreement from 26 June 2017.
The benefits code: beneficial loans: general
Last sentence removed as reference to Share Scheme manual is out of date.
Rates added for periods from 1 July 2016.
Sentence added to clarify the rate limits to be used
Vouchers and credit-tokens: childcare vouchers: exemption from 6 April 2011
Sentence added to clarify the rate limits to be used
New rate for 2016/17 needed – added to table in current guidance
Tax treatment of particular occupations: Cl to J
Contents updated.
Tax treatment of 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.
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.
The benefits code: beneficial loans: amount of the official rate
Explanatory content added for latest rate change.
Official rate changed from 6 April 2017.
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.
Full guidance on the taxation of registered pension schemes is in the Pensions Tax Manual.
Car benefit: special cases: issues relating to electric cars
Guidance added about tax treatment when electric cars are charged
2016
The benefits code: benefits and reimbursed expenses not chargeable to tax: table
'Trivial benefits' added.
Employment income: general: contents
Sections added
Particular benefits: benefits and exemptions from I to P: contents
Contents updated for new guidance.
PAYE: special types of payment: employee fails to make good PAYE: meaning of make good
Complete change in the content.
PAYE special types of payment: contents
Links to EIM11951 archived.
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.
Particular benefits: benefits and exemptions from R to Z: contents
Pages added.
Change in legislation.
Change in legislation.
Change in legislation.
Change in legislation.
Change in legislation.
Change in legislation.
Change in legislation.
Particular benefits: benefits and exemptions from R to Z: contents
Update to legislation
Update to legislation
Employer-financed and non-approved retirement benefits schemes: contents
Change in legislation. New section added.
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.
Employment income: employment protection legislation: Employment Rights Act 1996: protective awards
Added information about protective awards.
Updated for change in legislation for intermediaries.
Updated for change in legislation for intermediaries.
Updated for change in legislation for intermediaries.
Updated for change in legislation for intermediaries.
Updated for change in legislation for intermediaries.