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."
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.
Make changes for 2021 to 2022 tax year appropriate percentages.
6 April 2021 published amendments
31 March 2021 published amendments
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.
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
Content formatted correctly. No change to guidance.
12 March 2021 published amendments
Repair hyperlink on GOV.UK page.
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
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
"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
Update rates for year commencing 4 January 2021.
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
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
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.
Removed underline IPD Technical.
Change to hyperlink name and updated link location.
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
Add appendix 5.
21 January 2021 published amendments
New Page on Data Protection
Change one hyperlink.
The benefits code: beneficial loans: cash equivalent of loan treated as interest paid
Remove hyperlinks to old guidance.
20 January 2021 published amendments
Employment income provided through third parties: persons 'linked' with A
Correct hyperlink.
Correct hyperlink.
Correct hyperlink.
Employment income provided through third parties: amount of Part 7A income: value of relevant step
Correct hyperlinks.
Correct hyperlink.
Correct hyperlink.
Correct hyperlinks.
Correct hyperlink.
Correct hyperlink.
Separate words wrongly joined together. Correct hyperlink.
Correct hyperlink.
Correct hyperlinks.
Correct hyperlinks.
Employment income provided by third parties: exclusions: holiday pay schemes
Correct hyperlink.
Correct hyperlink.
Correct hyperlink.
Correct hyperlink.
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
Benefits and exemptions: coronavirus antigen tests
Addition to guidance for exemptions available on coronavirus antigen tests
Car and car fuel benefits: class 1A National Insurance contributions payable by employers
Correct hyperlink.
Particular benefits: corporate hospitality: entertaining in a hospitality box or equivalent facility
Correct hyperlink.
PAYE: employment income provided through third parties
Correct hyperlink.
Correct hyperlink.
Employment income: scholarship income: payments taxable as employment income?
Correct hyperlink.
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
Include additional exam under section for General Practitioners.
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
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.
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
EFRBS excluded benefits to include new regulations S.I. 2020 No.1198.
21 October 2020 published amendments
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.
19 October 2020 published amendments
6 October 2020 published amendments
Updated page to include increase in allowances.
1 October 2020 published amendments
28 September 2020 published amendments
24 September 2020 published amendments
Employer-financed retirement benefits schemes: general definitions
Updated information about where to seek assistance.
23 September 2020 published amendments
Salary sacrifice: request to HMRC to approve arrangements after implementation
Formatting
Salary Sacrifice: how the changes to the employment contract are made
Formatting
Formatting
Optional remuneration arrangements: general exclusion from exemptions
Formatting
Optional remuneration arrangements: transitional provisions
Formatting
Salary sacrifice: what is a salary sacrifice: arrangement of guidance
Formatting
Increase in tax-free allowances.
22 September 2020 published amendments
Deductions: expenses other than travel: table of contents: expenses from F to Z
Add entry for EIM32795.
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
Other expenses: home: household expenses: expenses that are deductible
Maintenance to make some paras read better.
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.
Formatting
Formatting
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
Formatting
Employer-financed retirement benefits schemes: excluded benefits: recreational benefits
Formatting
Employer-financed retirement benefits schemes: excluded benefits: welfare counselling
Formatting
Formatting
Formatting
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
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
Formatting
Formatting
Formatting
Formatting
Employer-financed retirement benefits schemes: relevant life policies
Formatting
Tax treatment of particular occupations: S to Z: contents
Add entries for EIM71120, EIM71125 and EIM71130.
14 July 2020 published amendments
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
Technical tweak to try and fix table - no content change
1 July 2020 published amendments
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
Add latest dates and amounts payable.
22 June 2020 published amendments
Tax treatment of seafarers: non-resident seafarer coming to the United Kingdom
Change of HMRC business area name.
Tax treatment of seafarers: residence status of seafarers
Change of HMRC business area name.
Claims to be not domiciled in the United Kingdom: action on receipt of claim
Correct hyperlinks applied. Change HMRC business area name.
18 June 2020 published amendments
15 June 2020 published amendments
5 June 2020 published amendments
Tax treatment of lorry drivers: subsistence allowances paid to lorry drivers: approved amount
Minor formatting
Formatting
Formatting link for GOV.UK
Formatting
Formatting
Minor formatting
Termination payments and benefits: introduction: applying the legislation
Minor formatting
Asset made available without transfer to a director or employee: when it applies
Content repeating on GOV.UK version.
Edit typographical errors.
28 May 2020 published amendments
Increase in rates and allowances.
21 May 2020 published amendments
Payments and benefits connected with taxable cars, vans and exempt heavy good vehicles
Updated to reflect changes to legislation.
20 May 2020 published amendments
Living accommodation exemption: customary and better performance: classes of employee
Minor change not affecting the guidance.
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
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.
Ministers of religion: exemption of income: Council Tax
Style - 'council tax' to 'Council Tax' and 'income tax' to 'Income Tax'.
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’.
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
Travelling expenses: employees working but not domiciled in the United Kingdom: contents
Link to EIM35140 archived.
9 April 2020 published amendments
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
7 April 2020 published amendments
Non-cash remuneration: handling of PAYE/NIC avoidance cases
Change team name.
PAYE avoidance: application of the Ramsay principle
Change team name.
PAYE avoidance: pre-existing entitlement to a monetary amount
Change team name.
Change team name.
PAYE: readily convertible assets: examples: introduction
Change of team name.
Update team name.
6 April 2020 published amendments
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.
2 April 2020 published amendments
The benefits code: car benefit: calculating the cash equivalent: index: contents
Add entry for EIM24611.
31 March 2020 published amendments
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
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.
24 March 2020 published amendments
PAYE: special type of payer or payee: employee of a non-UK employer
Update for tax year 2014 to 2015 onwards.
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
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.
3 March 2020 published amendments
Included additional narrative to clarify meaning and updated links to other EIM pages.
28 February 2020 published amendments
21 February 2020 published amendments
updates on years and allowances
Updates to years and amounts
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
insertion of link to EIM1230
insert of link to Silva v Charnock
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".
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.
Insertion of hyperlink and extra space where two words were joined up
30 January 2020 published amendments
29 January 2020 published amendments
Formatting
Formatting
Exemption for amounts which would otherwise be deductible: checking systems
Extra sentence inserted for clarity
28 January 2020 published amendments
27 January 2020 published amendments
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.
22 January 2020 published amendments
Travel expenses: travel for necessary attendance: Employment intermediaries
Removal of unnecessary sentence
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.
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.
Formatting
Inserted hyperlink to new page EIM13877
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
The Schedule E expenses rule: incur and defray out of the emoluments: dispensations
spelling corrections
9 January 2020 published amendments
7 January 2020 published amendments
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
Correct company letter within examples.
Particular benefits: benefits and exemptions from C to H: contents
Correct typographical error and hyperlink from EIM20601 to EIM21601.
3 December 2019 published amendments
Exclusion of services provided through intermediaries i.e. IR35.
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
Removal of outdated ESC reference.
Tax treatment of Association footballers: travel expenses: particular journeys
updated page in order to clarify specific journeys allowable under the legislation.
20 November 2019 published amendments
Particular benefits: recommended medical treatment to help an employee return to work
Format content correctly.
Format content correctly.
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
Tax treatment of particular occupations: contents A to Ce
Link to EIM50130 archived.
Other expenses: education and training: education costs: case law
Maintenance
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
PENP formula: how to calculate ‘P’
Updated in line with Employer Bulletin issued 16 October 2019.
updated to include latest increases.
16 October 2019 published amendments
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
Removing outdated EIM reference and clarifying what distance MAR can be claimed for
2 October 2019 published amendments
Car benefit calculation: Step 5: 2010 to 2011 to 2014 to 2015: type E cars only
Format content correctly.
Car benefit calculation step 5: appropriate percentage 2015 to 2016 onwards
To provide clarity.
25 September 2019 published amendments
annual rates increase
annual rate increase
annual increase of rates
Airline pilots: industry-wide FRE for 2006 to 2007 onwards: employer contributions
Maintenance
Format content correctly.
13 September 2019 published amendments
Changed incorrect 'short title' for contents etc from SP2 to SP10 as was incorrect
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
Annual update to figures.
Tax treatment of working rule agreements: lodging allowances: single employees without dependants
General Maintenance
2 September 2019 published amendments
27 August 2019 published amendments
Incorrect bold on external publication
21 August 2019 published amendments
20 August 2019 published amendments
8 August 2019 published amendments
PENP formula: how to calculate ‘P’: examples
Page republished
Termination payments and benefits: contents
EIM13888 link updated
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
Travel expenses: travel for necessary attendance: definitions: permanent workplace
Bold removal
Incorrect bold on external pages
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
Incentive award schemes: Incentive Award Unit (IAU)
Change of address.
The general rule for employees' expenses: do not be overly restrictive
Insert missing spaces to separate words.
25 June 2019 published amendments
Deductions from general earnings: contents
Updated menu item
Update VAT rate in example.
Updated VAT rate in example.
24 June 2019 published amendments
21 June 2019 published amendments
19 June 2019 published amendments
Employment income: scholarship income: payments taxable as employment income?
update hyperlink
Employment income: scholarship income: general
update hyperlink
Employment income: scholarship income: awards to researchers by the European Union
update hyperlinks
update hyperlinks
Employment income: scholarship income: miscellaneous awards: awards made by universities etc.
update hyperlinks
update hyperlinks
updated hyperlink
Employment income: scholarship income: miscellaneous awards: research awards or fellowships
Update hyperlinks
Employment income: scholarship income: directors and employees
Update hyperlinks
Employment income: scholarship income: meaning of full time education
Update hyperlinks
Employment income: scholarship income: meaning of scholarship
updated hyperlinks
Employment income: scholarship income: rates of payment under Statement of Practice 4/86
updated hyperlinks
18 June 2019 published amendments
updated hyperlinks
updated hyperlinks
Employment income: scholarship income: payments taxable as employment income?
updated hyperlinks
Employment income: scholarship income: general
update hyperlink
updated hyperlinks
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
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
4 June 2019 published amendments
24 May 2019 published amendments
23 May 2019 published amendments
Deductions: directors and officers liabilities: relief for ex-employees: time limits
Typos corrected
Typo change
Deductions: directors' and officers' liabilities: general
General typo maintenance
Words wrongly joined together.
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
Tax treatment of members of the police service: flat rate expenses allowance: Special Constables
Minor structure maintenance
24 April 2019 published amendments
Travel expenses: general: scale of expenditure: accommodation and subsistence: examples
Format content correctly.
Travel expenses: general: scale of expenditure: accommodation
Format content correctly.
Format content correctly.
Update text of Board’s Order.
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
Update of contact details and removal of obsolete manual reference.
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
Maintenance
Maintenance
Maintenance
Other expenses: education and training: where education is part of the duties of the employment
Maintenance
Maintenance
Guidance consolidation and minor adjustments to some areas
Other expenses: education and training: education costs: case law
Maintenance
Maintenance
Consolidation of examples plus a new example
Other expenses: education and training: education costs
Minor words removed
2 April 2019 published amendments
Formatting
Formatting
Formatting
Termination payments and benefits: common questions: cross-references to instructions
formatting
Formatting
Added link to PENP guidance at second row as agreed with policy partner Liam Williams
Deductions: expenses other than travel: introduction and expenses from A to E
Entry added for EIM32540.
1 April 2019 published amendments
28 March 2019 published amendments
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
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
Republished, without changes, to enable links in the bullets to work.
Republished, without changes, to enable links to work on EIM05260.
Republished, without changes, to enable links to work on EIM05260.
Republished, without changes, to enable links to work on EIM05260.
18 March 2019 published amendments
Social security benefits: list of non-taxable social security benefits
Add benefits to list.
A line added to deal with employment changes and double claims.
The general rule for employees expenses: relief is limited to expenses actually incurred: example
Correct typos.
Tax treatment of particular occupations: S to Z: contents
Entry added for EIM71341.
15 March 2019 published amendments
Removal of bold in gov.uk
Travel expenses: travel for necessary attendance: attendance for a temporary purpose
Removal of bold type on gov.uk
Hyperlinks reset
7 March 2019 published amendments
Page republished, without changes, as hyperlinks not working on GOV.UK internet page.
5 March 2019 published amendments
1 March 2019 published amendments
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
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
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.
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.
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.
25 February 2019 published amendments
22 February 2019 published amendments
Workplace charging exemption example amendment.
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.
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
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
Figures for 2018 to 2019 added
Figure for 2018 to 2019 added
1 February 2019 published amendments
30 January 2019 published amendments
Update to Lodging Allowance in the Working Rule Agreement.
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
Correct formatting.
Agreed updates to the mileage and the lodging allowance from 8 January 2018.
Update- new rates.
2018
18 December 2018 published amendments
Particular benefits: canteen arrangements: examples of changes to remuneration package
Grammar.
Revert back to 'flexible' as per s317
Grammar.
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.
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
'and' inserted into condition A
Vouchers and credit tokens: childcare vouchers: from 4 October 2018: eligible employee
'and' inserted into condition A
Correct hyperlink applied.
Correct hyperlink applied.
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 – 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
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.
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.
Special cases: issues relating to Apollo Fuels judgment
Correct hyperlink applied.
Exemption for amounts which would otherwise be deductible: international travel
Correct hyperlink applied.
URL path option selected. No change to text.
Employee Ownership Trusts: qualifying bonus payments: definition
Correct hyperlink applied.
Correct hyperlink applied.
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
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.
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.
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.
Correct hyperlink applied.
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.
Guidance updated to reflect changes in legislation on paid or reimbursed expenses from April 2016.
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.
Guidance updated to reflect changes in legislation on paid or reimbursed expenses from April 2016. International rates can continue to be used as previously.
Change of helpline name.
Guidance updated to reflect changes in legislation on paid or reimbursed expenses from April 2016.
Apply hyperlinks.
Apply hyperlinks.
Apply hyperlinks.
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.
Apply writing styles to conform with Governemnt Digital Services style guide.
Edit hyperlink.
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.
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
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.
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.
Remove broken hyperlink.
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
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.
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: 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
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.
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.
Correct hyperlink applied.
Particular benefits: transfer of an asset previously available for use by a director or employee
OpRA rules from 6 April 2017.
Correct hyperlink applied.
Particular benefits: bicycles: transfer of bicycle to employee
Separate words wrongly joined together.
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.
Correct hyperlink applied.
Correct hyperlink applied and header added to the table.
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.
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: 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.
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.
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 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.
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.
Short title added & hyperlink applied
Car benefit: meaning of unsuitable for use as a private vehicle
Short title added & hyperlink applied
Edit helpline hyperlink.
Correct hyperlink applied.
Car benefit calculation: step 1, price of the car: imported cars
Correct hyperlink applied.
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.
Correct hyperlink applied.
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.
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.
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.
Separate words wrongly joined together.
The general rule for employees: expenses: wholly and exclusively
Separate words wrongly joined together.
Separate words wrongly joined together.
Correct hyperlink applied. Separate words wrongly joined together.
Correct hyperlink applied. Separate words wrongly joined together.
Travel expenses: general: accommodation and subsistence: include associated subsistence
Correct hyperlink applied.
Correct hyperlink applied.
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.
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
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.
Correct hyperlink applied.
Correct hyperlink applied.
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.
Correct hyperlink applied.
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.
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.
Correct hyperlink applied.
Correct hyperlink applied.
Correct hyperlinks applied.
Remove reference to guidance which no longer exists.
Correct hyperlink reference changed
Correct hyperlink applied.
Spelling correction.
Correct hyperlink applied
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.
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.
Residence or employment in the United Kingdom
Correct hyperlink applied.
Correct hyperlinks applied.
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.
Correct hyperlink applied.
Correct hyperlink applied.
Correct hyperlink applied.
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.
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.
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.
Separate words wrongly joined together.
Separate words wrongly joined together.
Correct hyperlink applied.
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.
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.
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.
correct hyperlink applied
Tax treatment of Association footballers: signing-on fees
Correct hyperlink applied.
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.
correct hyperlink applied
Revised guidance
Correct hyperlinks applied.
Make travel and subsistence allowance rows clearer.
Page republished. No chnage to text.
Correct hyperlinks applied.
Correct hyperlinks applied.
Correct hyperlinks applied
correct hyperlink applied.
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.
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 lorry drivers: issue or renewal of HGV/LGV licences
Apply correct hyperlink.
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.
Correct hyperlink applied.
Correct hyperlink applied.
Tax treatment of working rule agreements: site-based staff employees: extension of arrangements
Correct hyperlink applied.
Change of helpline name.
Assessments, appeals and other procedures: discovery assessments
Correct hyperlink applied.
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
Optional remuneration arrangements: special case exemptions
Update guidance.
Particular benefits: operational risk injuries and occupational diseases
Page updated to remove obsolete hyperlink
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
Employment income: work-related training: costs related to training
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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
Tax treatment of racehorse training stable staff: board and lodging
Added subtitle
URL path option selected - no change to text
8 November 2018 published amendments
Tax treatment of teachers, lecturers and tutors: school teachers' expenses: general
Redacted sentence removed.
29 October 2018 published amendments
Correct hyperlinks applied.
15 October 2018 published amendments
Employee Car Ownership Schemes (ECOS): PAYE Settlement Agreements (PSAs) and similar arrangements
Correct hyperlink applied.
Employee Car Ownership Schemes (ECOS): money payments received by the employee in person
Edit short title.
Employee Car Ownership Schemes (ECOS): tax and NICs consequences of using ECOS arrangements
Edit short title.
Employee Car Ownership Schemes (ECOS): reviewing a scheme
Edit short title.
Employee Car Ownership Schemes (ECOS): description
Edit short title.
8 October 2018 published amendments
Content unchanged. Page republished to create GOV.UK page.
Benefits: exemption for employer-supported childcare: structure of guidance: contents
Entry added for EIM22017.
Vouchers and credit tokens: childcare vouchers: from 4 October 2018: eligible employee
Hyperlink to EIM16052 was not active on GOV.UK page.
Finance (No 2) Act 2017: part 3A: 2019 loan charge reporting requirement: introduction
Link reformatted. No change to text.
5 October 2018 published amendments
Loans etc outstanding on 5 April 2019: loan charge: contents
Pages added.
Short title added to index.
Short title added to index.
Short title added to index.
Short title added to index.
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.
Short title added to index.
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.
Short title added to index.
Benefits: exemption for workplace nurseries: registration requirements: to 5 April 2005
Short title added to index.
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.
Short title added to index.
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.
Format content correctly.
4 October 2018 published amendments
Pensions: particular occupations: armed forces : exempt pensions: practical issues
Updated to consider time limits.
Add rates from 1 October 2018.
11 September 2018 published amendments
9 August 2018 published amendments
Agreed updates to the mileage and the lodging allowance from 25 June 2018.
26 July 2018 published amendments
Living accommodation: provided to more than one employee in the same period: practical points
Format content correctly.
Living accommodation: provided to more than one employee in the same period
Format content correctly.
6 July 2018 published amendments
to reflect increase in lodging allowance rate effective from 1 July 2018
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
Agreed updates to the mileage and the lodging allowance from 25 June 2018.
29 May 2018 published amendments
23 May 2018 published amendments
Income from approved pension schemes including personal pensions (tax year 2005 to 2006 and earlier)
Hyperlinks to archived page removed.
22 May 2018 published amendments
18 May 2018 published amendments
Van benefit from the tax year 2005 to 2006: transition to the new regime (table)
Format content correctly.
Living accommodation: meaning of annual value for United Kingdom properties
Format content correctly.
Living accommodation: housing for key workers: shared ownership
Format content correctly.
Removal or transfer costs: relocation companies: management fees: example
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Employment income: incidental overnight expenses: example
Format table correctly. Format content per Government Digital Service style guide.
Employment income: gifts not taxable as earnings
Remove empty row.
Format table correctly.
Other expenses: telephone charges: mobile phones
GOV.UK version formatted wrong.
Tax treatment of seafarers: location of duties for tax purposes
Correct hyperlink applied. Format table correctly.
17 May 2018 published amendments
Table reformatted. No change to text
Format table.
Apply hyperlink. Format table.
16 May 2018 published amendments
Correct hyperlink applied.
15 May 2018 published amendments
14 May 2018 published amendments
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The general rule for employees: expenses: dealing with expenses: false statements
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11 May 2018 published amendments
Travel expenses: general: meetings of trade or professional associations
Wrong format on GOV.UK version.
10 May 2018 published amendments
8 May 2018 published amendments
19 April 2018 published amendments
Employment income: particular items: New Deal, employment zones and particular exemptions contents
Changes to reflect new content added.
Change of page title.
Pt 7A ITEPA 2003: Close Company Gateway (CCG): contents
Minor format change to republish page
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
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
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
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
5 April 2018 published amendments
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
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
Example letter to follow previous examples
12 March 2018 published amendments
Employee Car Ownership Schemes: payments in connection with use of the vehicle: NICs treatment
Correct hyperlink applied.
Correct hyperlink applied.
Employee Car Ownership Schemes (ECOS): tax relief for expenses of business travel
Correct hyperlink applied.
9 March 2018 published amendments
Correct hyperlinks applied.
8 March 2018 published amendments
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.
Employee Car Ownership Schemes (ECOS): payments of employee’s personal (pecuniary) liability
Correct hyperlink applied.
Employee Car Ownership Schemes: transactions in favour of the employee
Correct hyperlink applied.
Airline cabin crew: industry-wide FRE from the tax year 2013 to 2014 onwards: detail
Format table correctly.
5 March 2018 published amendments
The general rule for employees: expenses: dealing with expenses: what evidence should be provided?
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The general rule for employees: expenses: dealing with expenses: how to resolve a dispute
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The general rule for employees: expenses: wholly and exclusively: example
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2 March 2018 published amendments
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The general rule for employees: expenses: effect of reimbursement: reimbursement not claimed
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27 February 2018 published amendments
Remove references to redundant EIMs
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
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The general rule for employees: expenses: deductions not to exceed earnings: example
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The general rule for employees: expenses: in the performance of the duties: Fitzpatrick v CIR
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The general rule for employees: expenses: necessarily incurred: example
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Employees using own cars or vans for work: the approved amount for passenger payments
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12 February 2018 published amendments
9 February 2018 published amendments
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The general rule for employees: expenses: necessarily incurred
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The general rule for employees: expenses: each and every holder: example
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The general rule for employees: expenses: each and every holder: Ricketts v Colquhoun
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The general rule for employees: expenses: each and every holder
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The general rule for employees: expenses: the restrictive nature of the rule
Indent quote.
The general rule for employees: expenses: get the facts
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The general rule for employees expenses: relief is limited to expenses actually incurred: example
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8 February 2018 published amendments
The general rule for employees: expenses: recent changes
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The general rule for employees: expenses: specific expenses
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The general rule for employees: expenses: specific employments
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The general rule for employees: expenses: how to find the advice you need
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The general rule for employees: expenses: relief is limited to actual expenses incurred: example
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5 February 2018 published amendments
Benefits: exemption for workplace nurseries: non-statutory business clearance applications
Change "Inland Revenue" to 'HM Revenue and Customs'.
25 January 2018 published amendments
Wrong guidance page reference corrected.
22 January 2018 published amendments
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
Particular benefits: exemption for subsidies to public bus services
Reference to the OpRA guidance where salary sacrifice is used.
Correct hyperlink applied.
9 January 2018 published amendments
Other expenses: education and training: where education is part of the duties of the employment
Guidance updated to add legislative reference.
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
Tax treatment of working rule agreements: involvement of HMRC
Change 'Inland Revenue' to 'HMRC' in the short title.
Tax treatment of particular occupations: S to Z: contents
Page in 'draft'.
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
Seafarers’ Earnings Deduction: Crown servants
Autumn Budget announcement
Rates added from 1 January 2018.
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
Social security pension lump sum: taxing the lump sum
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13 December 2017 published amendments
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Employment income provided through third parties: overview, general approach: contents
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Employees using own vehicles for work: mileage allowance relief (MAR): outline
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Employment income: earnings from employment: payment for loss of rights
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Employment income: earnings from employment: customary payments in respect of services
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Employment income provided through third parties: anti-forestalling rules: introduction
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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.
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
Employment income provided through third parties: exclusions: retirement benefits etc: example
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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
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7 December 2017 published amendments
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
The benefits code: general: contents
Add page EIM21119
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Correct wrong figure of "£832" to '£839'.
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6 December 2017 published amendments
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1 December 2017 published amendments
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Employment income provided through third parties: Summary of structure of guidance on exclusions
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Employment income provided through third parties: the Section 554A gateway: examples: dividends
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Employment income provided through third parties: glossary
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30 November 2017 published amendments
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Employment income provided through third parties: the Section 554A gateway: examples: dividends
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Employment income provided through third parties: the Section554A gateway: examples: EBTs
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Employment income provided through third parties: relevant steps: Section 554C: overview
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Employment income provided through third parties: Summary of structure of guidance
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29 November 2017 published amendments
Residence or employment in the United Kingdom: advice from BAI, Personal Tax International
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The benefits code: beneficial loans: calculating the cash equivalent: interest paid half yearly
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Heavy goods vehicles: treatment of vehicle which is not exempt
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Van fuel benefit from 2005/06: replacement vans
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Van fuel benefit from 2005/06: shared vans
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Van fuel benefit from 2005/06: if fuel withdrawn and not reinstated
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Van fuel benefit from 2005/06: when cash equivalent is nil
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Van benefit from 2005/06: reduction because van unavailable
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Van benefit from 2005/06: business travel requirement
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27 November 2017 published amendments
Van benefit from 2005/06: commuter use requirement
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Van benefit from 2005/06: benefit not otherwise taxable - cash alternatives to vans
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Van benefit from 2005/06: definitions - private use - kinds of private use
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Van benefit from 2005/06: definitions - design weight
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Van benefit from 2005/06: definitions - age of van
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Benefits: heavy goods vehicles: exemption
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Van benefit to 2004/05: meaning of participating employee
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Van benefit to 2004/05: overriding limit on charge
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Van benefit to 2004/05: calculating the cash equivalent
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Van benefit to 2004/05: fair bargain
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Van benefit to 2004/05: meaning of age of van
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Van benefit to 2004/05: meaning of design weight
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Employment income: board and lodging
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Employment income: earnings from employment: more than one reason for the payment
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24 November 2017 published amendments
Employment income: earnings from employment: compensation from a source other than the employment
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Employment income: inducement payments: golden hellos
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Incentive award schemes: Incentive Award Unit (IAU)
Change IAU address.
Change of IAU address.
Employment income: earnings from employment: sums paid under the terms of a contract of employment
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Employment income: earnings from employment: important principles
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Employment income: earnings are not taxable unless they are from the employment
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23 November 2017 published amendments
22 November 2017 published amendments
Tax treatment of Post Office employees: sub-postmasters: payments on termination of office
Correct hyperlink applied
Correct hyperlinks applied
Tax treatment of payments from Local Medical Committees to part-time committee members
Correct hyperlink applied.
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
Agreed updates to the lodging allowance from 2 October 2017.
20 October 2017 published amendments
Change the references from RPSM (registered pension schemes manual) to PTM (Pensions Tax Manual) which replaced it in 2015.
13 October 2017 published amendments
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
Insert missing '£' symbols.
Add rates for 2014 to 2015 onwards.
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
Employment income provided through third parties: overview, general approach: contents
EIM46000 and EIM46001 added to menu
2 October 2017 published amendments
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'.
27 September 2017 published amendments
Employment income: inducement payments: golden hellos
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15 September 2017 published amendments
Particular benefits: late night taxis: general overview
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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
Employment income provided through third parties: overview, general approach: contents
Words joined together
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Table formatted correctly.
Format table correctly.
Benefits: assets transferred at overvalue by directors and employees to their employers: example
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11 September 2017 published amendments
Correct hyperlink applied.
Van benefit from tax year 2005 to 2006: definitions - van
Correct hyperlink applied.
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
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
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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
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
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Car fuel benefit: introduction
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Short title added
29 August 2017 published amendments
Seafarers’ Earnings Deduction: attribution of earnings: effect of other deductions
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Seafarers’ Earnings Deduction: attribution of earnings: example
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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
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Short title added
Car benefit: special cases: employees with frequent changes of car (from 2009/10): practical issues
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Short title added
Particular benefits: assets placed at the disposal of a director or employee: annual value
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Car benefit: special cases: employees in the motor industry (to 2008/09): special treatment
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Short title added
Short title added
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
Short title added
25 August 2017 published amendments
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Payments for 'image rights': contents
Add pages.
Change 'Payment' to 'Payments'
Employment income: general: contents
Insert 'image rights' contents page.
24 August 2017 published amendments
Format content per the Government Digital Services style guide.
Correct hyperlink applied.
Special rules for employees travelling to work outside the United Kingdom: contents
Link to EIM34190 archived.
23 August 2017 published amendments
Short title added
Short title added
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
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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
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Car and van benefit: pooled cars and vans: de minimis private use
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Car and van benefit: pooled cars and vans: meaning of private use merely incidental to business use
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Car benefit: exceptions - no actual private use
Short title added
Particular benefits: student loans: paid by employer or written off
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Particular benefits: loans written off: loans made by close companies
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Car benefit: exceptions - private use prohibited
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Car benefit: meaning of private use and business travel
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Short title added
Car benefit: meaning of by reason of the employment: car made available by the employer
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Car benefit: employee car ownership schemes
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Car benefit: transfer of ownership of the car to the employee
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Short title added
Car benefit: meaning of without any transfer of the property in it: part ownership
Short title added
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Car benefit: meaning of without any transfer of the property in it
Short title added
Particular benefits: exemption for bicycles
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22 August 2017 published amendments
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
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Car benefit: meaning of unsuitable for use as a private vehicle: emergency vehicles
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Car benefit: meaning of not commonly used as a private vehicle
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Short title added
Short title added
Short title added
Car benefit: emergency vehicles exemption: conditions 4 to 5
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Car benefit: car or van - summary
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Car benefit: meaning of car: flowchart
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Car and car fuel benefits: fair bargain
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Car and car fuel benefits: class 1A National Insurance contributions payable by employers
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Car benefit: benefit not otherwise taxable
Short title added
Car benefit: expense of a chauffeur
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Short title added
Car benefit: prohibition on other tax charges where car benefit charge applies
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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
15 August 2017 published amendments
Employment income: general: payments for “image rights”: examples of issues to consider
Scheduled published time.
Employment income: general: payments for “image rights”: royalties: deduction of tax at source
Scheduled published time.
Employment income: general: payments for “image rights”: Sports Club
Scheduled published time.
Employment income: general: payments for “image rights”: Sports Club: issues
Scheduled published time.
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
Republishing to push updates to GOV.UK
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
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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
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
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.
20 June 2017 published amendments
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
Agreed updates to CIJC Working Rule Agreement from 26 June 2017.
8 May 2017 published amendments
Deductions from general earnings: the benefits code: example of deduction from benefits charge
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Deductions from general earnings: the benefits code: example of deduction from expenses payments
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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
Travel expenses: travel for necessary attendance: definitions: temporary workplace: example
Make 'one and a half' clear to read.
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
Rates added for periods from 1 July 2016.
31 March 2017 published amendments
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
29 March 2017 published amendments
New rate for 2016/17 needed – added to table in current guidance
Tax treatment of particular occupations: Cl to J
Contents updated.
28 March 2017 published amendments
Separate joined words with spaces.
20 March 2017 published amendments
8 March 2017 published amendments
Exemption for amounts which would otherwise be deductible: entertaining expenses
Hyperlinks updated
Exemption for amounts which would otherwise be deductible: payments at a benchmark rate
Hyperlinks updated
NIM Hyperlink updated
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.
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
Exemption for amounts which would otherwise be deductible: checking systems: models
Minor change to wording
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
The taxation of pension income: foreign pensions
Hyperlinks updated. No change to text
The taxation of pension income: Pensions etc under registered pension schemes
Updated hyperlinks. No change to text.
1 February 2017 published amendments
Format correction.
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.
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
The benefits code: benefits and reimbursed expenses not chargeable to tax: table
'Trivial benefits' added.
Employment income: general: contents
Sections added
15 December 2016 published amendments
Particular benefits: benefits and exemptions from I to P: contents
Contents updated for new guidance.
12 December 2016 published amendments
8 December 2016 published amendments
PAYE: special types of payment: employee fails to make good PAYE: meaning of make good
Complete change in the content.
PAYE special types of payment: contents
Links to EIM11951 archived.
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
Updated WRA following agreement to amounts from January 2017
7 November 2016 published amendments
The general rule for employees: expenses: the restrictive nature of the rule
Insert missing spaces to separate words.
Updated rates from January 2017
Error correction made to the year - changed from 4 January 2015 to January 2016
3 November 2016 published amendments
New Page - EIM23021 added
Updated formatting on tables - no change to content
1 November 2016 published amendments
31 October 2016 published amendments
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.
28 October 2016 published amendments
Particular benefits: benefits and exemptions from R to Z: contents
Update to legislation
Update to legislation
25 October 2016 published amendments
Employer-financed and non-approved retirement benefits schemes: contents
Change in legislation. New section added.
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
Updated rates from 4 January 2016
30 September 2016 published amendments
29 September 2016 published amendments
22 September 2016 published amendments
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
Employment income: employment protection legislation: Employment Rights Act 1996; protective awards
Added information about protective awards.
26 August 2016 published amendments
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.
25 August 2016 published amendments
Seafarers’ Earnings Deduction: meaning of eligible period
Amendment for EEA residents.
Tax treatment of particular occupations: S to Z: contents
Contents page updated.
Added to contents page.
5 August 2016 published amendments
The benefits code: general: contents
Update GOV.UK link
Salary sacrifice: what is a salary sacrifice: arrangement of guidance
Fix GOV.UK missing link
4 August 2016 published amendments
The benefits code: excluded employment
Republished to test hyperlinks
Republished to test hyperlinks
Employer-financed and non-approved retirement benefits schemes: contents
Republished to test hyperlinks
Non-approved and employer-financed retirement benefits schemes: introduction
Republished to test hyperlinks
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
Rates updated with effect from 1 August 2016.
22 June 2016 published amendments
The taxation of pension income: Social security pensions: how the State Pension is made up
Formatting changes.
Social security pension lump sum
Correctly format heading.
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
Short title added. Formatting updated. No changes to content.
9 June 2016 published amendments
8 June 2016 published amendments
Updated rates used in examples.
Change to formatting to fix issues with GOV.UK version of page. No change to text.
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
Inserted a paragraph at the beginning of the body of text
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
Typo mistake in the body of the text
The benefits code: beneficial loans: order of repayment of successive loans: rule in Clayton's case
Typo mistakes in body of the text
Unnecessary text in heading and typo mistakes in body of the text
The general rule for employees expenses: key words and phrases
Deleted unnecessary text in heading and typo mistakes in body of the text
Heavy goods vehicles: scope of exemption
Typo mistakes in body of the text
The general rule for employees expenses: in the performance of the duties
Deleted unnecessary text in heading and type mistakes in text of body
The general rule for employees expenses: in the performance of the duties: example
Deleted unnecessary text in heading & typo mistakes in body of text
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
Other expenses: professional fees and subscriptions: claims by individuals for income tax relief
Reference to P358 an obsolete form removed
3 May 2016 published amendments
Travel expenses: travel for necessary attendance: introduction: when are travel expenses deductible?
Formatting error corrected
21 April 2016 published amendments
Page not complete on transfer to CMS
Table reformatted. No change to content
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
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
amendment
Hyperlinks added to the document
Tax treatment of particular occupations: contents L to R
update to contents page
New pages added
hyperlinks
hyperlinks added to manuals
Hyperlinks updated
Remove of incorrect information regarding diesel supplement
percentage update required for diesel cars
hyperlinks added
Update regarding 3% diesel supplement
Hyperlinks added to the document
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
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
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
Updated title
Changes to legislation
Changes to legislation
Changes to legislation
Changes to legislation
Changes to legislation
Changes to legislation
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
Employees using own vehicles for work: the approved amount for mileage allowance payments
Missing spaces between words added back.
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
Page title repaired. Missing part of title replaced.
2 March 2016 published amendments
Employees using own vehicles for work: statutory mileage rates 2002/03 onwards: kinds of vehicle
Changed format of table heading
Republished page
Reformatted tables to remove merged cells
Exemption for amounts which would otherwise be deductible: industry scale rates
Page republished
1 March 2016 published amendments
23 February 2016 published amendments
Exemption for amounts which would otherwise be deductible: industry scale rates
Republish
Page republished
Page republished to get update to GOV.UK
Page republished to send update through to GOV.UK
22 February 2016 published amendments
19 February 2016 published amendments
Exemption for amounts which would otherwise be deductible: Mileage allowance payments
Typo corrected
Exemption for amounts which would otherwise be deductible: payments at a benchmark rate
Guidance updated
Exemption for amounts which would otherwise be deductible: conditions
Guidance updated
Guidance updated
Exemption for amounts which would otherwise be deductible: Introduction
Page updated to add further explanations of employer responsibilities.
Exemption for amounts which would otherwise be deductible: contents
Contents page updated
Exemption for amounts which would otherwise be deductible: industry scale rates
Page udated
Update to page
10 February 2016 published amendments
4 February 2016 published amendments
Social security pensions: widow's pension
formatting
removing an error
The taxation of pension income: Social security pensions: how the State Pension is made up
Formatting issue
The taxation of pension income: Social security pensions: the State Pension
Correcting a typo
Social security benefits: categories of social security benefits
No longer accurate
2 February 2016 published amendments
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
To cover the removal of the £8,5000 benefit in kind threshold
18 January 2016 published amendments
Benefits: exemption for employer supported childcare: general: arrangement of guidance
EIM21901 entry added to menu
Benefits: exemption for employer-supported childcare: structure of guidance: contents
Menu updated to show all pages in this section
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
remove ordinary residence
Update example
Remove ordinary residence
removal of ordinary residence
Ordinary residence removal
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
Updated to include section 26A
Altered to remove reference to ordinary residence and include section 26A
Title alteration
Remove reference to ordinary residence
Altered to remove ref to ordinary residence
Earnings charged on remittance: general
Altered to remove reference to ordinary residence
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
Tax treatment of nurses: expenses deductions: shoes and stockings/tights allowance
Updated to reference
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
To cover the withdrawal of the £8,500 benefit in kind threshold
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
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
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
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
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
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
To cover the withdrawal of the £8,500 benefit in kind threshold
To cover the withdrawal of the £8,500 benefit in kind threshold
To cover the withdrawal of the £8,500 benefit in kind threshold
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
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
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
To cover the withdrawal of the £8,500 benefit in kind threshold
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
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
To cover the withdrawal of the £8,500 benefit in kind threshold
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
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
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
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
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
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
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: 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
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
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
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
To cover the withdrawal of the £8,500 benefit in kind threshold
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
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
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
Removal of the £8,500 threshold for benefits purposes
17 December 2015 published amendments
14 December 2015 published amendments
Formatting fix
Living accommodation: Section 106 ITEPA 2003 charge: cost basis or market value basis: flowchart
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Formatting fix
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Formatting fix
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4 December 2015 published amendments
Dispensations: travelling and subsistence expenses
hyperlink included
Hyperlink included
Hyperlinks included
Dispensations: dispensation letters
Hyperlink included
Dispensations: checking and authorisation of expenses payments
Hyperlink included
Dispensations: general (continued)
Hyperlink included
2 December 2015 published amendments
Particular benefits: board and lodging
Update
Updates
Tax treatment of particular occupations: contents A to Ce
Update
Tax treatment of particular occupations: Cl to J
New Section
1 December 2015 published amendments
Dispensations: revoking a dispensation
Updated Guidance
Dispensations: list of dispensations granted
Updated Guidance
Dispensations: dispensation letters
Updated Guidance
Carers – exemption for board and lodging
Updating
Dispensations: dealing with requests
Updated Guidance
Dispensations: relationship with £8,500 threshold
Updated Guidance
Dispensations: international aspects: foreign travel and subsistence
Updated guidance
Dispensations: entertaining expenses
Updated guidance
Dispensations: professional membership fees and annual subscriptions
Updated Guidance
Dispensations: travelling and subsistence expenses
Updated guidance
Dispensations: checking and authorisation of expenses payments
Updated Guidance
Dispensations: authorised mileage allowance payments
Updated guidance
Dispensations: reimbursement of expenses and advisory fuel rates
Updated guidance and tags
Dispensations: conditions to be satisfied
Update to guidance and tags
Dispensations: employers should be encouraged to apply for dispensations
Update to guidance
Dispensations: general (continued)
Updated tags
Updated tags
Updated guidance
26 November 2015 published amendments
6 November 2015 published amendments
5 November 2015 published amendments
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
Value Added Tax: inter-relation with earnings and expenses: deductions for expenses
Update review date
Update
Value Added Tax: inter-relation with earnings and expenses: VAT and benefits in kind
Update
Update
Update
23 October 2015 published amendments
22 October 2015 published amendments
The taxation of pension income: Social security pensions: how the State Pension is made up
Reviewed
As required by DWP in terms of accuracy
The benefits code: expenses payments otherwise chargeable to income tax
Test
15 October 2015 published amendments
Update reference numbers
Employee Ownership Trusts: qualifying bonus payments: definition
Update reference numbers
14 October 2015 published amendments
Employee Ownership Trusts: qualifying bonus payments: definition
Update
Update
Updates
Update
Employee Ownership Trusts – qualifying bonus payments: introduction
update
Update
9 October 2015 published amendments
The taxation of pension income: Pensions etc under registered pension schemes
Update to name and hyperlink as per JP
Non-approved and employer-financed retirement benefits schemes: introduction
EJB
Hyperlink updated as per JP
Non-approved schemes: introduction
Updated hyperlink as per JP
Updated Hyperlink as per JP
Update to title
Update guidance as per JP
Employer-financed retirement benefits schemes: overseas relief examples
Updates to guidance as per JP
Employer-financed retirement benefits schemes: non-UK service relief
Updates to guidance as per JP
Employer-financed retirement benefits schemes: Extra-Statutory Concession A10: text
Update to guidance as per JP
Employer-financed retirement benefits schemes: Extra-Statutory Concession A10: aim
Update to Guidance
Added new entry EIM02510
8 October 2015 published amendments
Removal or transfer costs: expenses and benefits: main conditions for exemption
Guidance Updated
Other expenses: flat rate expenses: table of agreed amounts
Updated guidance
Updated guidance
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
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
Rates have been updated
Update
Tax treatment of Electoral Registration Officers and their staffs: pay arrangements
Updated PAYE reference
presentation
Rates have been updated
Rate of VAT changed to 20% examples in calculations incorrect
VAT act updated
6 October 2015 published amendments
Change to heading
Other expenses: professional fees and subscriptions: applications for approval
Updated address
Removal or transfer costs: relocation companies: management fees: example
Incorrect calculation
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%