GOV.UK
Updates: Employment Income Manual
2015
published amendments
- The benefits code: beneficial loans: amount of the official rate
- EIM26104 - Official rate of interest at 6th April 2015 - 3%
published amendments
- Removal or transfer costs: expenses and benefits to which Section 271 ITEPA 2003 applies: bridging loans: loans provided by the employer: procedure
- Change to heading
- Other expenses: professional fees and subscriptions: applications for approval
- Updated address
- Removal or transfer costs: relocation companies: management fees: example
- Incorrect calculation
published amendments
- Employer-financed retirement benefits schemes: overseas schemes
- Update requested b y Joseph Platnauer
- Employer-financed retirement benefits schemes: tax charges
- Update requested by Jospeh Platnauer
- Termination payments and benefits: Section 401 ITEPA 2003: exceptions: lump sums from overseas schemes beofre 6 April 2011: Extra-Statutory Concession A10
- Guidance update
- Updated guidance
- Residence: taxpayer coming to the United Kingdom
- Updating guidance
- Social security benefits: statutory maternity pay: summary
- Updated guidance
- Particular benefits: treatment of benefits that are trivial in amount (to 5 April 2016)
- Changed from Inland Revenue to HMRC
- Tax treatment of particular occupations: S to Z: working rule agreements: rates of allowance paid under particular agreements: Technical Lighting and Access Specialists
- Rates have been updated
- Tax treatment of working rule agreements: rates of allowances paid under particular agreements: Engineering Construction Industry
- Update
- Tax treatment of Electoral Registration Officers and their staffs: pay arrangements
- Updated PAYE reference
- Tax treatment of working rule agreements: rates of allowances paid under particular agreements: the Construction Industry Joint Council
- presentation
- Rates have been updated
- Value Added Tax: inter-relation with earnings and expenses: VAT and remuneration paid for services to certain professional persons: example
- Rate of VAT changed to 20% examples in calculations incorrect
- Value Added Tax: inter-relation with earnings and expenses: VAT and remuneration paid for services to certain professional persons
- VAT act updated
published amendments
- Removal or transfer costs: expenses and benefits: main conditions for exemption
- Guidance Updated
- Other expenses: flat rate expenses: table of agreed amounts
- Updated guidance
- Travel expenses: general: overseas conferences, seminars and study tours - spouses on business trips: when to allow a deduction
- Updated guidance
published amendments
- Employment income: Registered pension schemes: employer's contributions
- Update to name and hyperlink as per JP
- The taxation of pension income: Pensions etc under registered pension schemes
- Update to name and hyperlink as per JP
- Non-approved and employer-financed retirement benefits schemes: introduction
- EJB
- Hyperlink updated as per JP
- Non-approved schemes: introduction
- Updated hyperlink as per JP
- Employer-financed retirement benefits schemes: definition of 'relevant benefits' and 'excluded benefits'
- Updated Hyperlink as per JP
- Employer-financed retirement benefits schemes: Extra-Statutory Concession A10 and relief under Section 395B ITEPA 2003: Section 615 schemes
- Update to title
- Update guidance as per JP
- Employer-financed retirement benefits schemes: overseas relief examples
- Updates to guidance as per JP
- Employer-financed retirement benefits schemes: non-UK service relief
- Updates to guidance as per JP
- Employer-financed retirement benefits schemes: commutations
- Updated guidance as per JP
- Employer-financed retirement benefits schemes: Extra-Statutory Concession A10: text
- Update to guidance as per JP
- Employer-financed retirement benefits schemes: Extra-Statutory Concession A10: aim
- Update to Guidance
- Employment income: contents
- Added new entry EIM02510
published amendments
- Employee Ownership Trusts: qualifying bonus payments: definition
- Update
- Employment income: contents
- Update
- Updates
- Update
- Employee Ownership Trusts – qualifying bonus payments: Introduction
- update
- Update
published amendments
- Employee Ownership Trusts: qualifying bonus payments: the indirect employee-ownership requirement: the controlling interest requirement
- Update reference numbers
- Employee Ownership Trusts: qualifying bonus payments: definition
- Update reference numbers
published amendments
- The taxation of pension income: Social security pensions: how the State Pension is made up
- Reviewed
- As required by DWP in terms of accuracy
- The benefits code: expenses payments otherwise chargeable to income tax
- Test
published amendments
- Van fuel benefit from 2005/06: making good
- Tag added for EIM22945
published amendments
- Value Added Tax: inter-relation with earnings and expenses: deductions for expenses
- Update review date
- Update
- Value Added Tax: inter-relation with earnings and expenses: VAT and benefits in kind
- Update
- Update
- Update
published amendments
- Deductions: directors' and officers' liabilities: general
- Correcting error in the title that occurred on transition
published amendments
published amendments
- Employment Technical
- Internal comments section closed
published amendments
published amendments
published amendments
- Dispensations: revoking a dispensation
- Updated Guidance
- Dispensations: list of dispensations granted
- Updated Guidance
- Dispensations: dispensation letters
- Updated Guidance
- Carers – exemption for board and lodging
- Updating
- Dispensations: dealing with requests
- Updated Guidance
- Dispensations: relationship with £8,500 threshold
- Updated Guidance
- Dispensations: international aspects: foreign travel and subsistence
- Updated guidance
- Dispensations: entertaining expenses
- Updated guidance
- Dispensations: professional membership fees and annual subscriptions
- Updated Guidance
- Dispensations: travelling and subsistence expenses
- Updated guidance
- Dispensations: checking and authorisation of expenses payments
- Updated Guidance
- Dispensations: authorised mileage allowance payments
- Updated guidance
- Dispensations: reimbursement of expenses and advisory fuel rates
- Updated guidance and tags
- Dispensations: conditions to be satisfied
- Update to guidance and tags
- Dispensations: employers should be encouraged to apply for dispensations
- Update to guidance
- Dispensations: general (continued)
- Updated tags
- Updated tags
- Dispensations: general
- Updated guidance
published amendments
- Particular benefits: board and lodging
- Update
- Updates
- Tax treatment of particular occupations: contents A to Ce
- Update
- Tax treatment of particular occupations: Cl to J
- New Section
published amendments
- Dispensations: travelling and subsistence expenses
- hyperlink included
- Hyperlink included
- Hyperlinks included
- Dispensations: revoking a dispensation
- Hyperlink included
- Dispensations: list of dispensations granted
- Hyperlink included
- Dispensations: dispensation letters
- Hyperlink included
- Dispensations: dealing with requests
- Hyperlink included
- Dispensations: relationship with £8,500 threshold
- Hyperlink included
- Dispensations: international aspects: foreign travel and subsistence
- Hyperlink included
- Dispensations: entertaining expenses
- Hyperlink included
- Dispensations: professional membership fees and annual subscriptions
- Hyperlink included
- Dispensations: checking and authorisation of expenses payments
- Hyperlinks included
- Hyperlink included
- Dispensations: authorised mileage allowance payments
- Hyperlinki included
- Dispensations: reimbursement of expenses and advisory fuel rates
- Hyperlink included
- Dispensations: conditions to be satisfied
- Hyperlink included
- Dispensations: employers should be encouraged to apply for dispensations
- Hyperlink included
- Dispensations: general (continued)
- Hyperlink included
- Dispensations: general
- Hyperlink included
published amendments
- Benefits: scholarships provided for members of the family or household of a director or employee: identifying and recording educational trusts
- Formatting fix
- Living accommodation: Section 106 ITEPA 2003 charge: cost basis or market value basis: flowchart
- republished with link replacing embedded image
- Page republished replacing embedded image with link.
- Image replaced with link to enable the page to publish to GOV.UK
- Formatting fix
- Formatting fix
- Formatting fix
- Other expenses: entertainment expenses: application of Section 336 to entertainment expenses: flowchart
- Image replaced with link to enable publish to GOV.UK
published amendments
- Employment income: general earnings: amounts treated as earnings
- Update to the years applicable
published amendments
- Vouchers and credit-tokens: dispensations
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Vouchers and credit-tokens: exclusions from the scope of the non-cash voucher and credit token legislation
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Vouchers and credit-tokens: transport vouchers: exemption for former British Rail employees
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Vouchers and credit-tokens: transport vouchers: exemption for employees of passenger transport undertakings
- To cover the withdrawal of the £8,500 benefit in kind threshold
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Vouchers and credit-tokens: outline of the special rules
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Vouchers and credit-tokens: why special rules are needed for vouchers and credit tokens
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Value Added Tax: inter-relation with earnings and expenses: VAT and benefits in kind
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Living accommodation: other liabilities in connection with living accommodation: employer's liability providing benefit to employee
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Living accommodation: other liabilities in connection with living accommodation: meeting employee's liability
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Living accommodation: annual value of United Kingdom properties: further practical points
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Living accommodation: persons chargeable
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Living accommodation: brief outline of the legislation
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Accommodation: board and lodging and other accommodation that is not living accommodation
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Accommodation: continuing right to higher wage instead
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Incentive award schemes: valuation of non- cash awards: who does what
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Incentive award schemes: accounting and reporting procedures for incentive awards
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Employment income: travelling and subsistence payments: travel between places of work
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Employment income: travelling and subsistence payments: general
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Employment income: telephone expenses
- To cover the withdrawal od the £8,500 benefits in kind threshold
- Employment income: retraining expenses paid by employer: withdrawal of exemption: power to make assessments
- To cover the withdrawal of the £8,500 benefit in kind threshold
- removal or transfer costs: expenses and benefits reporting requirements: forms P11D and P9D
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Removal or transfer costs: qualifying expenses and benefits: main conditions for exemption: extension of time limit: examples
- Change Inland Revenue to HMRC
- Employment income: meal vouchers: exemption of 15p per day
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Employment income: exemption for long service testimonial awards: maximum exempt amount
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Employment income: loans released or written off
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Employment income: leasing of assets for use by employees
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Employment income: flexible benefit plans
- Change to read HMRC in place of Inland Revenue
- Employment income: examination grants to employees
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Employment income: club membership fees
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Employment income: Christmas presents or bonuses
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Employment income: board and lodging: example
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Employment income: board and lodging
- Changes to cover the withdrawal of the £8,500 benefit in kind threshold
- Employment income: earnings from employment: important principles
- Update review date
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Employment income: general earnings: amounts treated as earnings
- Update the review date
- Employment income: benefits in kind treated as earnings under Section 62 ITEPA 2003: the pecuniary liability principle: operation of PAYE
- Removal of the £8,500 threshold for benefits purposes
published amendments
- Car benefit: car made available to more than one member of family or household employed by the same employer: two charges for one car?
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Car benefit: car made available to more than one member of a family or household employed by the same employer
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Car benefit: is an employee chargeable under the benefits code: effect of expenses, etc. paid in connection with a provided car
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Car benefit: exceptions
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Car benefit: conditions for the charge to apply
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Car benefit: introduction
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Van benefit from 2005/06: treatment of shared vans
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Van benefit from 2005/06: exceptions - pooled vans and vans where private use is prohibited
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Van benefit from 2005/06: scope - when it applies
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Benefits: exemption for employer supported childcare: general: arrangement of guidance
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Particular benefits: third party entertainment: interaction with £8,500 calculation
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Particular benefits: third party entertainment: general
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Benefits: scale rate expenses payments
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Particular benefits: medical expenses, treatment and medical insurance: general
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Particular benefits: medical expenses, treatment and medical insurance: general
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Particular benefits: loans written off after termination or ceasing to be within a UK charge to tax in respect of the loan
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Particular benefits: loans written off: exceptions from charge
- To cover the withdrawal of the £8,500 benefit in kind threshold
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Particular benefits: loans written off: special rules
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Particular benefits: loans released or written off
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Particular benefits: leave travel facilities for the Armed Forces
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Particular benefits: incentive scheme awards
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Particular benefits: heating, lighting, cleaning etc. expenses of job-related living accommodation: 10% limit: example of calculating the net amount of the earnings: employee makes good part of the expense of providing the benefits:
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Particular benefits: heating, lighting, cleaning etc. expenses of job-related living accommodation: 10% limit: list of examples of calculating the net amount of the earnings
- To cover the withdrawal of the £8,500 benefit in kind threshold
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Particular benefits: heating, lighting, cleaning etc. expenses of job-related living accommodation
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Particular benefits: small gifts in kind from third parties
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Particular benefits: furniture
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Particular benefits: further education and training costs
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Particular benefits: examination awards and grants
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Particular benefits: discounts
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Particular benefits: club membership fees
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Particular benefits: Christmas presents in kind
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Particular benefits: annual parties and other social functions
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Particular benefits: meals provided: meal vouchers
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Particular benefits: subsidised meals including canteen meals and working lunches
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Particular benefits: board and lodging
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Particular benefits: assets transferred at overvalue by directors and employees to their employers
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Particular benefits: transfer of used or depreciated assets
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Particular benefits: transfer of an asset previously available for use by a director or employee: example
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Particular benefits: transfer of an asset previously available for use by a director or employee
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Particular benefits: assets transferred to a director or employee: general outline and interaction with section 62 ITEPA 2003
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Tax treatment of public house managers: expenses connected with living accommodation where accommodation is exempt from charge; HMRC agreement for a flat rate benefit
- New row added for 15/16 for amount to be reported by employers where living accommodation exempt but an amount has to be reported as a benefit on P11D for connected expenses. CPI for Feb 15 0.0% so no change to 14/15 figure. 2009/10 figure deleted.
- Particular benefits: assets placed at the disposal of a director or employee
- To cover the withdrawal of the £8,500 benefit in kind threshold
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Particular benefits: alterations, additions and repairs to living accommodation
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Particular benefits: supplies and services provided other than on the employer's premises: introduction
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Particular benefits: accommodation, supplies and services on the employer's premises
- To cover the withdrawal of the £8,500 benefit in kind threshold
- The benefits code: particular benefits and expenses payments: general
- To cover the withdrawal of the £8,500 benefit in kind threshold
- The benefits code: valuation of benefits: special rules for certain benefits
- To cover the withdrawal of the £8,500 benefit in kind threshold
- The benefits code: making good by waiver of remuneration
- To cover the withdrawal of the £8,500 benefit in kind threshold
- The benefits code: cash payments can be benefits: Wicks v Firth
- To cover the withdrawal of the £8,500 benefit in kind threshold
- The benefits code: general
- To cover the withdrawal of the £8,500 benefit in kind threshold
- The benefits code: deductions for expenses payments received
- To cover the withdrawal of the £8,500 benefit in kind threshold
- To cover the withdrawal of the £8,500 benefit in kind threshold
- The benefits code: deductions for expenses payments received: example
- To cover the withdrawal of the £8,500 benefit in kind threshold
- The benefits code: expenses payments of employees with earnings taxable on remittance
- To cover the withdrawal of the £8,500 benefit in kind threshold
- To cover the withdrawal of the £8,500 benefit in kind threshold
- The benefits code: expenses payments chargeable by virtue of Section 70 ITEPA 2003
- To cover the withdrawal of the £8,500 benefit in kind threshold
- The benefits code: expenses payments of directors and employees: scope
- To cover the withdrawal of the £8,500 benefit in kind threshold
- The benefits code: expense payments to and benefits provided for a director or employee whose earnings are taxable on remittance
- To cover the withdrawal of the £8,500 benefit in kind threshold
- The benefits code: joint benefits of employee and spouse or civil partner
- To cover the withdrawal of the £8,500 benefit in kind threshold
- The benefits code: provision to a family member employed by the same employer as the employee
- To cover the withdrawal of the £8,500 benefit in kind threshold
- The benefits code: companies established for charitable purposes only
- To cover the withdrawal of the £8,500 benefit in kind threshold
- The benefits code: meaning of
- To cover the withdrawal of the £8,500 benefit in kind threshold
- The benefits code: directors excluded
- To cover the withdrawal of the £8,500 benefit in kind threshold
- The benefits code: whether employee with earnings taxable on remittance falls within the benefits code
- To cover the withdrawal of the £8,500 benefit in kind threshold
- The benefits code: employee with employment for only part of a year
- To cover the withdrawal of the £8,500 benefit in kind threshold
- The benefits code: whether an employment has earnings of less than £8,500 a year: the effect of changes in rates of pay during the year
- To cover the withdrawal of the £8,500 benefit in kind threshold
- The benefits code: employee with more than one employment: deciding whether each employment has earnings of less than £8,500 a year
- To cover the withdrawal of the £8,500 benefit in kind threshold
- The benefits code: whether or not an employment has earnings of less than £8,500 a year: example
- To cover the withdrawal of the £8,500 benefit in kind threshold
- The benefits code: more on working out if an employment has earnings of less than £8,500 a year: authorised deductions
- To cover the withdrawal of the £8,500 benefit in kind threshold
- The benefits code: working out if an employment has earnings of less than £8,500 a year: calculation
- To cover the withdrawal of the £8,500 benefit in kind threshold
- The benefits code: which directors and employees are chargeable?
- To cover the withdrawal of the £8,500 benefit in kind threshold
- The benefits code: expenses payments to, and benefits of, pensioners and former employees
- To cover the withdrawal of the £8,500 benefit in kind threshold
- The benefits code: special rules for expense payments and benefits not otherwise chargeable to tax
- To cover the withdrawal of the £8,500 benefit in kind threshold
- The benefits code: types of income included
- To cover the withdrawal of the £8,500 benefit in kind threshold
published amendments
- Tax treatment of payments under working rule agreements: SA return and forms P9D and P11D
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Tax treatment of racehorse training stable staff: board and lodging
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Tax treatment of National Health Service employees: expenses payments and allowances: particular allowances
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Tax treatment of local authority officials and employees: other benefits and allowances
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Tax treatment of local authority officials and employees: car leasing schemes
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Tax treatment of insurance agents: discounted premiums or price
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Tax treatment of insurance agents: invested commission
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Other expenses: professional fees and subscriptions: claims by individuals for income tax relief
- To cover the withdrawal of the £8,500 benefit in kind threshold
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Employment income: basis of assessment for general earnings: table setting out the basis of assessment to be used for particular types of payment, and benefits in kind
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Other expenses: clothing: uniforms provided by employer
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Travel expenses: general: overseas conferences, seminars and study tours: example
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Travel expenses: general: overseas conferences, seminars and study tours: spouses on business trips
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Dispensations: general (continued)
- To cover the withdrawal of the £8,500 benefit in kind threshold
- The benefits code: beneficial loans: interaction between employment income and other tax charges: loans made by superannuation funds
- To cover the withdrawal of the £8,500 benefit in kind threshold
- The benefits code: beneficial loans: steadily reducing cheap loan: example
- To cover the withdrawal of the £8,500 benefit in kind threshold
- The benefits code: beneficial loans: calculating the cash equivalent: interest paid half yearly: example
- To cover the withdrawal of the £8,500 benefit in kind threshold
- To cover the withdrawal of the £8,500 benefit in kind threshold
- The benefits code: beneficial loans: when balances may be netted off
- To cover the withdrawal of the £8,500 benefit in kind threshold
- To cover the withdrawal of the £8,500 benefit in kind threshold
- The benefits code: beneficial loans: advances of expenses: consequences
- To cover the withdrawal of the £8,500 benefit in kind threshold
- The benefits code: beneficial loans: advances of expenses
- To cover the withdrawal of the £8,500 benefit in kind threshold
- The benefits code: beneficial loans: when a chargeable benefit arises from a taxable cheap loan
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Car fuel benefit: meaning of provided
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Car benefit calculation Step 7A: shared car: employees to be disregarded: just and reasonable basis
- To cover the withdrawal of the £8,500 benefit in kind threshold
- To cover the withdrawal of the £8,500 benefit in kind threshold
2016
published amendments
- Tax treatment of particular occupations: Cl to J
- To cover the withdrawal of the £8,500 benefit in kind threshold
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Tax treatment of teachers, lecturers and tutors: Association of University and College Lecturers notes on expenses deductions expenses payments received from an employer
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Tax treatment of teachers, lecturers and tutors: Committee of Vice Chancellors and Principals guidance: university lecturers: fees and expenses: general
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Employees using own vehicles for work: more than one employment: associated employments
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Car benefit: special cases: employees in the motor industry (to 2008/09): frequent changes of car: calculating the car benefit charge
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Particular benefits: benefits and exemptions from R to Z: contents
- To cover the withdrawal of the £8,500 benefit in kind threshold
- The benefits code: excluded employment
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Employment income: medical expenses and insurance
- To cover the withdrawal of the £8,500 benefit in kind threshold
published amendments
- Tax treatment of nurses: expenses deductions: shoes and stockings/tights allowance
- Updated to reference
published amendments
- Benefits: exemption for employer-supported childcare: structure of guidance: contents
- Menu updated
- Foreign travel: approach to be taken on residence and domicile status
- remove ordinary residence
- Foreign travel: inter-relationship of the statutory rules
- remove ordinary residence
- Foreign travel rules: duties performed partly overseas: seafarers
- remove ordinary residence
- Foreign travel rules: employee with two or more employments: travel between employments where duties are performed abroad
- remove ordinary residence
- Foreign travel rules: duties performed wholly or partly abroad: travelling expenses of the employee's family: the 60 days rule and examples
- Update example
- Foreign travel rules: duties performed wholly or partly abroad: travelling expenses of the employee's family
- Remove ordinary residence
- Foreign travel rules: duties performed partly abroad: employee's journeys from and to the United Kingdom
- removal of ordinary residence
- Foreign travel rules: duties performed wholly abroad: foreign accommodation or subsistence costs and expenses
- Ordinary residence removal
- Foreign travel rules: duties performed wholly abroad: employee's interim journeys to and from the United Kingdom
- Updated to remove ordinary residence
- Foreign travel rules: duties performed wholly abroad: employee's initial and terminal journeys
- Ordinary residence removed
- Special rules for employees travelling to work outside the United Kingdom: introduction
- Removed first ref to ordinary res
- Travelling expenses: employees working abroad: expenses that may be deducted: example
- Removed ordinary residence
- Meaning of resident in the United Kingdom
- Remove ref to ordinary residence
- Employment income: basis of assessment for general earnings: introduction
- Removed reference to ordinary residence
- Employment income: basis of assessment for general earnings: foreign earnings taxed at time of receipt in United Kingdom: example
- Updated to include section 26A
- Employment income: basis of assessment for general earnings: table setting out the basis of assessment to be used for particular types of payment, and benefits in kind
- Altered to remove reference to ordinary residence and include section 26A
- Employment income: basis of assessment for general earnings: employees at all times resident and domiciled in the United Kingdom
- Title alteration
- Remove reference to ordinary residence
- Employment income: basis of assessment for general earnings: employees who are, or have been, not resident not domiciled in the United Kingdom
- Altered to remove ref to ordinary residence
- Earnings charged on remittance: general
- Altered to remove reference to ordinary residence
- Employee chargeable under section 26 or not resident: calculation of general earnings in respect of duties performed in the United Kingdom: example
- Title altered for clarity
- Paragraph updated to reflect removal of ordinary residence conditions.
- The scope of the charge to tax on general earnings: contents
- Amended to reflect removal of ordinary residence
published amendments
- Benefits: exemption for employer supported childcare: general: arrangement of guidance
- EIM21901 entry added to menu
- Benefits: exemption for employer-supported childcare: structure of guidance: contents
- Menu updated to show all pages in this section
published amendments
- Ministers of religion: exemption of income: heating, lighting, cleaning, gardening: excluded employments for 2015/2016 and earlier
- Title change
- To cover the withdrawal of the £8500 benefit in kind threshold
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Tax treatment of particular occupations: Cl to J
- Update
- Updated title
- Ministers of religion: exemption of income: summary of exempt earnings
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Car benefit: car made available to more than one member of a family or household employed by the same employer: primary condition
- To cover the removal of the £8,5000 benefit in kind threshold
published amendments
- Social security pensions: widow's pension
- formatting
- removing an error
- The taxation of pension income: Social security pensions: how the State Pension is made up
- Formatting issue
- The taxation of pension income: Social security pensions: the State Pension
- Correcting a typo
- Social security benefits: categories of social security benefits
- No longer accurate
published amendments
- Tax treatment of racehorse training or stud farm establishment employees: stable lads: subsistence allowances: overnight allowance and daily allowance
- Increase to the daily rates
published amendments
- Exemption for amounts which would otherwise be deductible: Mileage allowance payments
- Typo corrected
- Exemption for amounts which would otherwise be deductible: payments at a benchmark rate
- Guidance updated
- Exemption for amounts which would otherwise be deductible: Conditions
- Guidance updated
- Guidance updated
- Exemption for amounts which would otherwise be deductible: Introduction
- Page updated to add further explanations of employer responsibilities.
- Exemption for amounts which would otherwise be deductible: Contents
- Contents page updated
- Exemption for amounts which would otherwise be deductible: industry scale rates
- Page udated
- Update to page
published amendments
- The taxation of pension income: Social security pensions: the State Pension
- republish
- Tax treatment of racehorse training or stud farm establishment employees: stable lads: subsistence allowances: overnight allowance and daily allowance
- republish
- republish
- republish
- republish page
published amendments
- Exemption for amounts which would otherwise be deductible: industry scale rates
- Republish
- Page republished
- Page republished to get update to GOV.UK
- Tax treatment of racehorse training or stud farm establishment employees: stable lads: subsistence allowances: overnight allowance and daily allowance
- Page republished to send update through to GOV.UK
published amendments
- Exemption for amounts which would otherwise be deductible: Conditions
- Formatting change
published amendments
- Employees using own vehicles for work: statutory mileage rates 2002/03 onwards: kinds of vehicle
- Changed format of table heading
- Republished page
- Reformatted tables to remove merged cells
- Exemption for amounts which would otherwise be deductible: industry scale rates
- Page republished
published amendments
- Other expenses: flat rate expenses: table of agreed amounts
- Table reformatted to enable it to render correctly on GOV.UK
- Table reformatted to make clearer on GOV.UK
- Employment income: general earnings: amounts treated as earnings
- Page republished
- Table formatting issues fixed. No change to content.
- Tables reformatted to make clearer on GOV.UK
- The benefits code: amounts treated as earnings and how these rules interact with the charge on earnings in Section 62 ITEPA 2003
- Page title repaired. Missing part of title replaced.
published amendments
- Employees using own vehicles for work: the approved amount for mileage allowance payments
- Missing spaces between words added back.
published amendments
- PAYE: special type of payer or payee: non-resident employee
- New updated hyperlink
published amendments
- Exemption for amounts which would otherwise be deductible: Contents
- Changes to legislation
- Changes to legislation
- Exemption for amounts which would otherwise be deductible: Anti avoidance
- Changes to legislation
- Exemption for amounts which would otherwise be deductible: international travel
- Changes to legislation
- Exemption for amounts which would otherwise be deductible: entertaining expenses
- Changes to legislation
- Exemption for amounts which would otherwise be deductible: other benefits
- Changes to legislation
- Exemption for amounts which would otherwise be deductible: Bespoke agreements - Transitional arrangements
- Changes to legislation
- Exemption for amounts which would otherwise be deductible: checking systems - models
- Changes to legislation
- Exemption for amounts which would otherwise be deductible: checking systems
- Changes to legislation
- Exemption for amounts which would otherwise be deductible: bespoke agreements - revocation of approval
- Changes to legislation
- Exemption for amounts which would otherwise be deductible: Notice of approval
- Changes to legislation
- Exemption for amounts which would otherwise be deductible: industry scale rates
- Changes to legislation
- Exemption for amounts which would otherwise be deductible: Bespoke agreements
- Changes to legislation
- Exemption for amounts which would otherwise be deductible: Mileage allowance payments
- Changes to legislation
- Exemption for amounts which would otherwise be deductible: payments at a benchmark rate
- Changes to legislation
- Exemption for amounts which would otherwise be deductible: Relevant salary sacrifice arrangements
- Changes to legislation
- Exemption for amounts which would otherwise be deductible: Conditions
- Changes to legislation
- Exemption for amounts which would otherwise be deductible: Dispensations
- Changes to legislation
- Exemption for amounts which would otherwise be deductible: Introduction
- Changes to legislation
- Tax treatment of Local Government Councillors and civic dignitaries: expenses deductions: home as a workplace
- Updated title
- Changes to legislation
- Local Government Councillors and civic dignitaries in England: ODPM guidance: Part two: taxation of members' allowances and expenses
- Changes to legislation
- Local Government Councillors and civic dignitaries in England: ODPM guidance: Part One: members' allowances
- Changes to legislation
- Tax treatment of Local Government Councillors and civic dignitaries: expenses deductions: guidance note prepared by the Association of Local Councillors
- Changes to legislation
- Tax treatment of Local Government Councillors and civic dignitaries: expenses deductions: notes for guidance
- Changes to legislation
- Tax treatment of Local Government Councillors and civic dignitaries: expenses deductions: general: provisional coding allowances
- Changes to legislation
- Tax treatment of Local Government Councillors and civic dignitaries: allowances Councillors may receive
- Changes to legislation.
- Employment income: scholarship income: rates of payment under Statement of Practice 4/1986: examples
- Guidance on NIC aspect was incorrect in previous version
- PAYE: special type of income: estimating the amount on which to operate PAYE
- The guidance on this page has been updated from April 2016
published amendments
- Exemption for amounts which would otherwise be deductible: checking systems
- hyperlinks inserted
- Exemption for amounts which would otherwise be deductible: bespoke agreements - revocation of approval
- update to hyperlinks
- Exemption for amounts which would otherwise be deductible: Notice of approval
- Title up dated
- Exemption for amounts which would otherwise be deductible: industry scale rates
- hyperlinks
- Exemption for amounts which would otherwise be deductible: Bespoke agreements
- updated hyperlinks
- Exemption for amounts which would otherwise be deductible: Mileage allowance payments
- hyperlinks added
- Exemption for amounts which would otherwise be deductible: payments at a benchmark rate
- hyperlinks amended
- Exemption for amounts which would otherwise be deductible: Relevant salary sacrifice arrangements
- hyperlink inputted
- Exemption for amounts which would otherwise be deductible: Conditions
- hyperlinks inserted
- Exemption for amounts which would otherwise be deductible: Dispensations
- updated hyperlink
- Exemption for amounts which would otherwise be deductible: Introduction
- hyperlinks added
- Tax treatment of Local Government Councillors and civic dignitaries: expenses deductions: home as a workplace
- amendment
- Hyperlinks added to the document
- Tax treatment of particular occupations: contents L to R
- update to contents page
- New pages added
- Local Government Councillors and civic dignitaries in England: ODPM guidance: Part two: taxation of members' allowances and expenses
- hyperlinks
- Local Government Councillors and civic dignitaries in England: ODPM guidance: Part One: members' allowances
- hyperlinks added to manuals
- Tax treatment of Local Government Councillors and civic dignitaries: expenses deductions: guidance note prepared by the Association of Local Councillors
- Hyperlinks updated
- Car benefit calculation Step 5, appropriate percentage, 2011/12 onwards: type D, all diesel cars
- Remove of incorrect information regarding diesel supplement
- Car benefit calculation Step 5, appropriate percentage, 2011/12 to 2014/15: adjustments to appropriate percentage and code letters used for different fuels
- percentage update required for diesel cars
- Tax treatment of Local Government Councillors and civic dignitaries: expenses deductions: notes for guidance
- hyperlinks added
- Car benefit calculation Step 5, appropriate percentage, tax year 2011 to 2012 onwards: ready reckoner for type A cars
- Update regarding 3% diesel supplement
- Tax treatment of Local Government Councillors and civic dignitaries: expenses deductions: general: provisional coding allowances
- Hyperlinks added to the document
- Tax treatment of Local Government Councillors and civic dignitaries: allowances Councillors may receive
- Hyperlinks updated
- Add hyperlink
published amendments
- Other expenses: flat rate expenses: table of agreed amounts
- Rates for health workers updated
published amendments
published amendments
- Tax treatment of benefits matches and testimonials given to sportsmen and women - in particular rugby, soccer and cricket players
- Next Review date updated
published amendments
- Benefits: exemption for workplace nurseries: commercially marketed nursery schemes: background: how the schemes work: contents
- Page not complete on transfer to CMS
- Car benefit calculation Step 5, appropriate percentage, tax year 2011 to 2012 onwards: ready reckoner for type A cars
- Table reformatted. No change to content
published amendments
- Tax treatment of Local Authority officials and employees: terminal gratuities for non-pensionable service
- Revised guidance
published amendments
- Travel expenses: travel for necessary attendance: introduction: when are travel expenses deductible?
- Formatting error corrected
published amendments
- Other expenses: professional fees and subscriptions: claims by individuals for income tax relief
- Reference to P358 an obsolete form removed
published amendments
- Van benefit from tax year 2005 to 2006: cash equivalent
- Percentages based on 2016 Budget measure - Phil Wright
published amendments
- The benefits code: "by reason of the employment": expenses paid and benefits provided by someone other than the employer: third party benefits
- Typo mistake in the body of the text
- The benefits code: beneficial loans: order of repayment of successive loans: rule in Clayton's case
- Typo mistakes in body of the text
- The general rule for employees expenses: wholly and exclusively: expenditure with only incidental personal consequences
- Unnecessary text in heading and typo mistakes in body of the text
- The general rule for employees expenses: key words and phrases
- Deleted unnecessary text in heading and typo mistakes in body of the text
- Heavy goods vehicles: scope of exemption
- Typo mistakes in body of the text
- The general rule for employees expenses: in the performance of the duties
- Deleted unnecessary text in heading and type mistakes in text of body
- The general rule for employees expenses: in the performance of the duties: example
- Deleted unnecessary text in heading & typo mistakes in body of text
published amendments
- The general rule for employees expenses: relief is limited to expenses actually incurred: example
- Wording error
published amendments
- Employment income: scale rate expenses: benchmark rates: questions and answers
- Inserted a paragraph at the beginning of the body of text
- Employment income: scale rate expenses: subsistence expenses: examples of what ‘regular’ means
- Inserted a paragraph at the beginning of the body of text
- Employment income: scale rate expenses: subsistence expenses: table of benchmark scale rates
- Inserted a paragraph at the beginning of the body of text
- Employment income: scale rate expenses: subsistence expenses: advisory benchmark scale rate payments
- Inserted a paragraph at the beginning of the body of text
- Employment income: scale rate expenses payments: subsistence expenses: sampling guidance: sampling exercise incomplete
- Inserted a paragraph at the beginning of the body of text
- Employment income: scale rate expenses payments: subsistence expenses: sampling guidance: expenses to be included
- Inserted a paragraph at the beginning of the body of text
- Employment income: scale rate expenses payments: subsistence expenses: sampling guidance
- Inserted a paragraph at the beginning of the body of text
- Employment income: scale rate expenses payments: general
- Additional paragraph added at the beginning of the body of the text
- Included a new paragraph at the start of the body of text
published amendments
- Employment income: scale rate expenses payments: accommodation and subsistence payments to employees travelling outside the UK: tables of benchmark rates: examples
- Updated rates used in examples.
- Particular benefits: exemption for sports and recreation facilities: more than one employer involved in providing facilities: restricted use by local residents
- Change to formatting to fix issues with GOV.UK version of page. No change to text.
published amendments
- Employment income: scale rate expenses payments: accommodation and subsistence payments to employees travelling outside the UK: tables of benchmark rates: examples
- Owner added and alert to update rates
published amendments
- Other expenses: entertainment expenses: application of Section 336 to entertainment expenses: general: maintenance of records
- Short title added. Formatting updated. No changes to content.
published amendments
- Social security benefits: rates of social security benefits payable
- Changes due to new State Pension from 6 April 2016
- Social security pension lump sum
- Update because of New State Pension from 6 April 2016
- The taxation of pension income: Social security pensions: how the State Pension is made up
- Changes due to new State Pension from 6 April 2016
- The taxation of pension income: Social security pensions: the State Pension
- Changes due for new State Pension from 6 April 2016
published amendments
- The taxation of pension income: Social security pensions: how the State Pension is made up
- Formatting changes.
- Social security pension lump sum
- Correctly format heading.
published amendments
- Special cases: issues relating to Apollo Fuels judgment
- Formatting corrections
- Formatting corrections
- Formatting error corrections
- Formatting correction
- Formatting correction
- The benefits code: car and car fuel benefit: contents
- New guidance relating to Apollo Fuels judgment
- Tax treatment of working rule agreements: rates of allowances paid under particular agreements: the Construction Industry Joint Council
- Rates updated with effect from 1 August 2016.
published amendments
- Special cases: issues relating to Apollo Fuels judgment
- Page formatting
published amendments
- Tax treatment of particular occupations: S to Z: working rule agreements: rates of allowances paid under particular agreements: Electrical Contractors' Association
- Rates updated from 4th January 2016
published amendments
- Salary sacrifice: is the sacrifice effective: Frequently asked questions
- Page withdrawn.
- Exemption for amounts which would otherwise be deductible: checking systems - models
- hyperlink added
published amendments
- The benefits code: excluded employment
- Republished to test hyperlinks
- Pensions: particular occupations: armed forces: statutory exemption for specified wounds and disability pensions
- Republished to test hyperlinks
- Employer-financed and non-approved retirement benefits schemes: contents
- Republished to test hyperlinks
- Non-approved and employer-financed retirement benefits schemes: introduction
- Republished to test hyperlinks
published amendments
- The benefits code: general: contents
- Update GOV.UK link
- Salary sacrifice: what is a salary sacrifice: arrangement of guidance
- Fix GOV.UK missing link
published amendments
- Seafarers’ Earnings Deduction: meaning of eligible period
- Amendment for EEA residents.
- Tax treatment of particular occupations: S to Z: contents
- Contents page updated.
- Veterinary Inspectors
- Added to contents page.
published amendments
- Travel expenses: travel for necessary attendance: personal service companies: examples
- Updated for change in legislation for intermediaries.
- Travel expenses: travel for necessary attendance: Employment intermediaries
- Updated for change in legislation for intermediaries.
- Travel expenses: travel for necessary attendance: fixed term appointments and agency workers: fixed term appointments: site-based workers: reasonable to assume
- Updated for change in legislation for intermediaries.
- Travel expenses: travel for necessary attendance: fixed term appointments and agency workers: fixed term appointments: site-based workers: likely to hold
- Updated for change in legislation for intermediaries.
- Travel expenses: travel for necessary attendance: fixed term appointments and agency workers: fixed term appointments: site-based workers
- Updated for change in legislation for intermediaries.
- Travel expenses: travel for necessary attendance: fixed term appointments and agency workers: agency workers
- Updated for change in legislation for intermediaries.
- Travel expenses: travel for necessary attendance: fixed term appointments and agency workers: fixed term appointments
- Updated for change in legislation for intermediaries.
published amendments
- Employment income: employment protection legislation: Employment Rights Act 1996; protective awards
- Added information about protective awards.
published amendments
published amendments
- Particular benefits: operational risk injuries and occupational diseases
- updated hyperlink to hse site
- Link removed.
- Missing hyperlink added.
published amendments
- Employment income: medical expenses and insurance
- Table reformatted. No change to content
published amendments
- Tax treatment of working rule agreements: rates of allowances paid under particular agreements: Building and Engineering Services Association
- Updated rates for 2015 and 2016
published amendments
- Salary sacrifice: income tax effects of salary sacrifice
- Hyperlinks corrected.
published amendments
- Tax treatment of working rule agreements: rates of allowances paid under particular agreements: Engineering Construction Industry
- Updated rates from 4 January 2016
published amendments
- Tax treatment of lorry drivers: subsistence allowances paid to lorry drivers: approved amount
- Rate for 2016 added.
- Rate added for 2016.
- Rate added for 2016.
published amendments
- Employer-financed and non-approved retirement benefits schemes: contents
- Change in legislation. New section added.
published amendments
- Particular benefits: benefits and exemptions from R to Z: contents
- Update to legislation
- Employer-financed retirement benefits schemes: definition of 'relevant benefits' and 'excluded benefits'
- Update to legislation
published amendments
- Particular benefits: benefits and exemptions from R to Z: contents
- Pages added.
- Particular benefits: exemption for trivial benefits – miscellaneous issues (from 6 April 2016)
- Change in legislation.
- Particular benefits: exemption for trivial benefits – relationship with other exemptions (from 6 April 2016)
- Change in legislation.
- Particular benefits: exemption for trivial benefits – directors and other officers of close companies – members of their family or household (from 6 April 2016)
- Change in legislation.
- Particular benefits: exemption for trivial benefits – directors and other officers of close companies (from 6 April 2016)
- Change in legislation.
- Particular benefits: exemption for trivial benefits – conditions to be satisfied – not in recognition of particular services (from 6 April 2016)
- Change in legislation.
- Particular benefits: exemption for trivial benefits – conditions to be satisfied – contractual obligation (from 6 April 2016)
- Change in legislation.
- Particular benefits: exemption for trivial benefits – conditions to be satisfied - cash and cash vouchers (from 6 April 2016)
- Change in legislation.
- Particular benefits: exemption for trivial benefits – conditions to be satisfied - the cost of the trivial benefit (from 6 April 2016)
- Change in legislation.
- Particular benefits: exemption for trivial benefits – conditions to be satisfied (from 6 April 2016)
- Change in legislation.
- Particular benefits: trivial benefits - examples (to 5 April 2016)
- Change in legislation.
- Particular benefits: treatment of benefits that are trivial in amount: action to take (to 5 April 2016)
- Change in legislation.
- Particular benefits: treatment of benefits that are trivial in amount: factors to bear in mind - distinguish from “minor” benefits (to 5 April 2016)
- Change in legislation.
- Particular benefits: treatment of benefits that are trivial in amount (to 5 April 2016)
- Change in legislation.
- Employer-financed retirement benefits schemes: excluded benefits: trivial benefits (from 6 April 2016)
- Change in legislation.
published amendments
- Car benefit: the charge to tax: contents
- New page.
- Page added.
- Tax treatment of particular occupations: S to Z: working rule agreements: rates of allowances paid under particular agreements: Electrical Contractors' Association
- Update of WRA from 2 January 2017
published amendments
- Car benefit: introduction
- New Page - EIM23021 added
- Tax treatment of particular occupations: S to Z: working rule agreements: rates of allowances paid under particular agreements: Electrical Contractors' Association
- Updated formatting on tables - no change to content
published amendments
- The general rule for employees: expenses: the restrictive nature of the rule
- Insert missing spaces to separate words.
- Tax treatment of working rule agreements: rates of allowances paid under particular agreements: Engineering Construction Industry
- Updated rates from January 2017
- Error correction made to the year - changed from 4 January 2015 to January 2016
published amendments
- Tax treatment of working rule agreements: rates of allowances paid under particular agreements: Refractory Users’ Association
- Updated WRA following agreement to amounts from January 2017
published amendments
- Other expenses: flat rate expenses: table of agreed amounts
- Applicable tax year made clearer.
- Updated table format
published amendments
- PAYE special types of payment: contents
- Guidance added.
- PAYE: special types of payment: employee fails to make good PAYE: employee’s requirement
- To completely remove the guidance under EIM11951 as no longer appropriate.
published amendments
- PAYE: special types of payment: employee fails to make good PAYE: meaning of make good
- Complete change in the content.
- PAYE: special types of payment: employee fails to make good PAYE: employer's requirement: notional payments
- The changes incorporate the Disguised Remuneration (Part 7A) Legislation
- PAYE special types of payment: contents
- Links to EIM11951 archived.
published amendments
published amendments
- Particular benefits: benefits and exemptions from I to P: contents
- Contents updated for new guidance.
published amendments
- The benefits code: benefits and reimbursed expenses not chargeable to tax: table
- 'Trivial benefits' added.
- Employment income: what counts as negative earnings?
- Corrected the spelling in the short title; from Wwhat to what
- Employment income: calculation of net taxable earnings
- Corrected the spelling on the short title; it should Ccalculation as oppose to Calculation
- Employment income: general: contents
- Sections added
- Other expenses: Losses
- Text revised to be consistent with new guidance inserted at EIM00800 to EIM00845.
2017
published amendments
- Social security benefits: income support: summary
- Remove last sentence as out of date... 'Regarding the procedure for taxing this IS, see EP8655 onwards. The suspension of tax refunds during a trade dispute is dealt with at EP1305.'
published amendments
- Car benefit: special cases - issues relating to electric cars
- Guidance added about tax treatment when electric cars are charged
published amendments
- The benefits code: when must making good take place?
- Format content correctly.
published amendments
- Particular benefits: assets placed at the disposal of a director or employee: asset used by the employee partly for private purposes and partly for work purposes
- Format correction.
- Particular benefits: assets placed at the disposal of a director or employee: asset also used in the business or by other employees
- Format correction.
- The taxation of pension income: foreign pensions
- Foreign pensions can include different types of income withdrawal. The relevant types are now reflected in this guidance, together with links to further guidance in the Pensions Tax Manual.
- The taxation of pension income: Pensions etc under registered pension schemes
- Uncrystallised funds pensions lump sums are now reflected in this guidance on taxable pension income. There is also a new statutory reference for lump sum death benefits and links to further guidance in the Pensions Tax Manual.
- Pension income: an overview
- Full guidance on the taxation of registered pension schemes is in the Pensions Tax Manual.
published amendments
- The taxation of pension income: foreign pensions
- Hyperlinks updated. No change to text
- The taxation of pension income: Pensions etc under registered pension schemes
- Updated hyperlinks. No change to text.
published amendments
- The benefits code: beneficial loans: amount of the official rate
- Minor changes for use of plain English.
- Explanatory content added for latest rate change.
- Official rate changed from 6 April 2017.
published amendments
- Exemption for amounts which would otherwise be deductible: industry scale rates
- Hyperlink added.
- Exemption for amounts which would otherwise be deductible: checking systems - models
- Minor wording change.
- Exemption for amounts which would otherwise be deductible: Bespoke agreements
- Addition of a link to the online bespoke scale rate application form
published amendments
- Exemption for amounts which would otherwise be deductible: industry scale rates
- Addition of link to bespoke rate online application process
- Exemption for amounts which would otherwise be deductible: checking systems - models
- Minor change to wording
published amendments
- Tax treatment of lorry drivers: meals: general principles
- : Page updated to reflect the exemption for amounts which would otherwise be deductible.
- Tax treatment of lorry drivers: mid-day meals: allowances paid by employers: amounts in excess of the approved amount
- : Page updated to reflect the exemption for amounts which would otherwise be deductible.
- Tax treatment of lorry drivers: meals: evidence required
- Page updated to reflect the exemption for amounts which would otherwise be deductible.
- Tax treatment of lorry drivers: mid-day meals: expenses deductions for employees
- Page updated to reflect the exemption for amounts which would otherwise be deductible.
- Tax treatment of lorry drivers: mid-day meals: allowances paid by employers
- Page updated to reflect the exemption for amounts which would otherwise be deductible.
- Tax treatment of lorry drivers: subsistence allowances paid to lorry drivers: lorries with sleeper cabs
- Page updated to reflect the exemption for amounts which would otherwise be deductible.
- Tax treatment of lorry drivers: subsistence allowances paid to lorry drivers: nights outside the UK
- Page updated to reflect the exemption for amounts which would otherwise be deductible.
- Tax treatment of lorry drivers: subsistence allowances paid to lorry drivers: documentary evidence
- Page updated to reflect the exemption for amounts which would otherwise be deductible.
- Tax treatment of lorry drivers: subsistence allowances paid to lorry drivers: payments in excess of the approved amount
- Page updated to reflect the exemption for amounts which would otherwise be deductible.
- Tax treatment of lorry drivers: subsistence allowances paid to lorry drivers: approved amount
- Page updated to reflect the exemption for amounts which would otherwise be deductible.
- Tax treatment of lorry drivers: allowances paid to lorry drivers: porters in removal vans
- Page updated to reflect the exemption for amounts which would otherwise be deductible.
- Tax treatment of lorry drivers: subsistence allowances paid to lorry drivers
- Page updated to reflect the exemption for amounts which would otherwise be deductible.
published amendments
- Particular benefits: special security measures: action by nominated Inspector
- Page updated to reflect the exemption for paid or reimbursed expenses
published amendments
- Termination payments and benefits: section 401 ITEPA 2003: exceptions: payments on account of injury or disability: reports to PTCPP Technical Team
- Remove broken hyperlink.
- Other expenses: home: working from home: service companies
- Hyperlink updated
- Other expenses: home: working from home
- Hyperlink updated
- Dispensations: travelling and subsistence expenses
- Hyperlink updated
- Exemption for amounts which would otherwise be deductible: entertaining expenses
- Hyperlinks updated
- Exemption for amounts which would otherwise be deductible: payments at a benchmark rate
- Hyperlinks updated
- Employment income: scale rate expenses payments: accommodation and subsistence payments to employees travelling outside the UK: tables of benchmark rates
- NIM Hyperlink updated
published amendments
- Employment income: scale rate expenses: subsistence expenses: examples of what ‘regular’ means
- Minor typo corrected
published amendments
- Salary sacrifice: contributions to a registered pension scheme: example of unsuccessful salary sacrifice
- Separate joined words with spaces.
published amendments
- Tax treatment of public house managers: expenses connected with living accommodation where accommodation is exempt from charge; HMRC agreement for a flat rate benefit
- New rate for 2016/17 needed – added to table in current guidance
- Tax treatment of particular occupations: Cl to J
- Contents updated.
- Tax treatment of benefits matches and testimonials given to sportsmen and women - in particular rugby, soccer and cricket players
- Add final paragraph to advise that treatment of sporting testimonials has been amended from 6 April 2017.
published amendments
- Benefits: exemptions: childcare and childcare vouchers supported by the employer: rules from 6 April 2011: the exempt amount
- Sentence added to clarify the rate limits to be used
- Vouchers and credit-tokens: childcare vouchers: exemption from 6 April 2011
- Sentence added to clarify the rate limits to be used
published amendments
- Tax treatment of particular occupations: S to Z: working rule agreements: rates of allowance paid under particular agreements: Technical Lighting and Access Specialists
- Rates added for periods from 1 July 2016.
published amendments
- Tax treatment of particular occupations: S to Z: working rule agreements: rates of allowance paid under particular agreements: Technical Lighting and Access Specialists
- Presentation of information.
published amendments
- car benefit calculation step 5 - appropriate percentage 2015/16 onwards
- Error regarding dates for diesel cars corrected
published amendments
- Travel expenses: travel for necessary attendance: definitions: temporary workplace: example
- Make 'one and a half' clear to read.
published amendments
- The benefits code: beneficial loans: steadily reducing cheap loan: example
- Amend figure in the third paragraph to '£14,085'.
published amendments
- Car benefit calculation Step 5, appropriate percentage, tax year 2011 to 2012 onwards: ready reckoner for type A cars
- Annual update
published amendments
- Deductions from general earnings: the benefits code: example of deduction from benefits charge
- Spaces inserted to separate words wrongly joined together.
- Deductions from general earnings: the benefits code: example of deduction from expenses payments
- Spaces inserted to separate words wrongly joined together.
- Deductions from general earnings: the benefits code
- Spaces inserted to separate words wrongly joined together.
- Deductions from general earnings: introduction
- Spaces inserted to separate words wrongly joined together.
- The benefits code: beneficial loans: general
- Last sentence removed as reference to Share Scheme manual is out of date.
published amendments
- Tax treatment of working rule agreements: rates of allowances paid under particular agreements: the Construction Industry Joint Council
- Agreed updates to CIJC Working Rule Agreement from 26 June 2017.
published amendments
- Exemption for amounts which would otherwise be deductible: payments at a benchmark rate
- Wrong hyperlink corrected.
published amendments
- Tax treatment of benefits matches and testimonials given to sportspersons –The Sporting Testimonial Payments (Excluded Relevant Step) Regulations
- Tax treatment of benefits matches and testimonials given to sportspersons - The Sporting Testimonial Payments (Excluded Relevant Step) Regulations
- Tax treatment of benefits matches and testimonials given to sportspersons – changes from 6 April 2017 – conditions for tax exemption on first £100,000 payment
- Tax treatment of benefits matches and testimonials given to sportspersons – changes from 6 April 2017 – conditions for tax exemption on first £100,000 payment
- Tax treatment of benefits matches and testimonials given to sportspersons - changes from 6 April 2017
- Tax treatment of benefits matches and testimonials given to sportspersons - changes from 6 April 2017
published amendments
- Deductions: expenses other than travel: expenses from F to Z
- Hyperlinks added to words.
- Employment income: introduction
- Format content correctly.
- Employment Technical
- Change of team name.
- Tax treatment of nurses: expenses deductions: laundering uniforms: amount to be deducted
- The amount of the flat rate expense deduction for the tax year 2014 to 2015 onwards has been added.
- Salary sacrifice: what is a salary sacrifice: arrangement of guidance
- Optional remuneration arrangement amendments.
- Optional remuneration arrangement amendments.
- Optional remuneration arrangement amendment.
published amendments
- Optional remuneration arrangements: special case exemptions
- review date
- Optional remuneration arrangements: employment-related benefits
- review date
- Optional remuneration arrangements: car fuel made available for private use
- review date
- Optional remuneration arrangements: van fuel made available for private use
- review date
- Optional remuneration arrangements: the amount foregone
- review date
- Optional remuneration arrangements: transitional provisions
- review date
- Optional remuneration arrangements: vouchers and credit tokens
- review date
- Optional remuneration arrangements: living accommodation
- review date
- Optional remuneration arrangements: cars with CO2 emissions of 75 grams or less per kilometre
- review date
- Incentive award schemes: Incentive Award Unit (IAU)
- Change of correspondence address and contact telephone number.
- Change of correspondence address and contact telephone number.
- Salary Sacrifice: how the changes to the employment contract are made
- Optional remuneration arrangement amendments.
- Waivers of remuneration: overview
- Optional remuneration arrangements update.
published amendments
- Employment income: scale rate expenses payments: accommodation and subsistence payments to employees travelling outside the UK: tables of benchmark rates: examples
- Apply writing styles to conform with Governemnt Digital Services style guide.
- Salary sacrifice: contributions to a registered pension scheme: example of unsuccessful salary sacrifice
- Optional remuneration arrangement amendments.
- Salary sacrifice: contributions to a registered pension scheme: example of successful salary sacrifice
- Optional remuneration arrangement amendments.
- Salary sacrifice: contributions to a registered pension scheme: income tax effects
- Optional remuneration arrangement amendments.
- Employment income: scale rate expenses payments: accommodation and subsistence payments to employees travelling outside the UK: Airline employees: relationship with Flight Duty Allowances
- Guidance updated to reflect changes in legislation on paid or reimbursed expenses from April 2016. Airline scale rate payments – Flight duty allowance within the exemption for paid or reimbursed expenses.
- Salary sacrifice: request to HMRC to approve arrangements after implementation
- Optional remuneration arrangement amendments.
- Salary sacrifice: contributions to a registered pension scheme: practical considerations
- Optional remuneration arrangement amendments.
- Salary sacrifice: request to HMRC to approve arrangements before implementation
- Optional remuneration arrangement amendments.
- Employment income: scale rate expenses payments: accommodation and subsistence payments to employees travelling outside the UK: employee staying in vacant residential property
- Apply hyperlinks.
- alary sacrifice: conditions for successful salary sacrifice: implementation of contractual arrangement: payslip information
- Optional remuneration arrangement amendments.
- Employment income: scale rate payments: accommodation and subsistence payments to employees travelling outside the UK: employee receiving free meals and accommodation
- Apply hyperlinks.
- Employment income: scale rate expenses payments: accommodation and subsistence payments to employees travelling outside the UK: employee staying as guest of a private individual
- Apply hyperlinks.
- Salary sacrifice: conditions for successful salary sacrifice: effectiveness of contractual arrangement
- Optional remuneration arrangement amendments.
- Employment income: scale rate expenses payments: accommodation and subsistence payments to employees travelling outside the UK: tables of benchmark rates: how to use the benchmark rates
- Guidance updated to reflect changes in legislation on paid or reimbursed expenses from April 2016.
- Salary sacrifice: conditions for successful sacrifice: right to revert to original salary
- Optional remuneration arrangement amendments.
- Salary sacrifice: conditions for successful salary sacrifice: entitlement to cash
- Optional remuneration arrangement amendment.
- Employment income: scale rate expenses payments: accommodation and subsistence payments to employees travelling outside the UK: tables of benchmark rates: what the tables contain: what is not covered
- Guidance updated to reflect changes in legislation on paid or reimbursed expenses from April 2016. Clarification on use of international rates and what is not covered. Rates can only be used as published.
- Employment income: scale rate expenses payments: accommodation and subsistence payments to employees travelling outside the UK: tables of benchmark rates
- Guidance updated to reflect changes in legislation on paid or reimbursed expenses from April 2016. International rates can continue to be used as previously.
- Employment income: scale rate expenses: benchmark rates: questions and answers
- Guidance updated to reflect changes in legislation on paid or reimbursed expenses from April 2016. Additional reference to detailed guidance on paid or reimbursed expenses.
- Employment income: scale rate expenses: subsistence expenses: examples of what ‘regular’ means
- Hyperlink text changed from upper case letters to lower case letters.
- Employment income: scale rate expenses: subsistence expenses: table of benchmark scale rates
- Guidance updated to reflect changes in legislation on paid or reimbursed expenses from April 2016.
- Employment income: scale rate expenses: subsistence expenses: advisory benchmark scale rate payments
- Hyperlink text changed from lower case letters to upper case letters.
- Employment income: scale rate expenses payments: subsistence expenses: sampling guidance: sampling exercise incomplete
- Hyperlink text changed from lower case to upper case.
- Employment income: scale rate expenses payments: subsistence expenses: sampling guidance: expenses to be included
- Guidance updated to reflect changes in legislation on paid or reimbursed expenses from April 2016.
- Salary Sacrifice: how the changes to the employment contract are made
- Style.
- Employment income: scale rate expenses payments: general
- Guidance updated to reflect changes in legislation on paid or reimbursed expenses from April 2016. Additional text on the application of the new legislation to scale rate payments.
- Salary Sacrifice: reason for sacrifice
- Optional remuneration arrangement amendments.
- Salary sacrifice: income tax effects of salary sacrifice
- Correct structure.
- Optional remuneration arrangement amendments.
- Employment income: scale rate expenses payments: subsistence expenses: sampling guidance
- Guidance updated to reflect changes in legislation on paid or reimbursed expenses from April 2016. Additional text on transitional rules and repeal of dispensations.
- Optional remuneration arrangements: Contents
- Contents
published amendments
- Optional remuneration arrangements: living accommodation
- Optional remuneration arrangement - Link to guidance
- Optional remuneration arrangement - Links to guidance
published amendments
published amendments
- Car benefit: conditions for the charge to apply
- Short title added.
- Seafarers’ Earnings Deduction: general conditions
- Correct hyperlink applied.
published amendments
- Seafarers’ Earnings Deduction: treatment of periods of non- residence and terminal leave pay
- Separate words wrongly joined together.
- Seafarers' Earnings Deduction: location of duties performed on a ship
- Separate words wrongly joined together.
- Seafarers Earnings Deduction: example of eligible period
- Separate words wrongly joined together.
- Car fuel benefit: use of advisory fuel rates in deciding the amount to be made good
- Adding a link to the AFR rates on gov.uk that was missing from the page.
published amendments
- Particular benefits: assets placed at the disposal of a director or employee: asset unavailable for part of a year
- Correct hyperlink applied.
- Particular benefits: benefits from A to B: contents
- "EIM" added
published amendments
- Vouchers and credit-tokens: amount and year of charge
- Format table correctly.
- Optional remuneration arrangements: particular issues – mileage allowance payments
- Last sentence removed because it is potentially confusing
- Optional remuneration arrangements: transitional provisions
- The list of benefits covered by transitional arrangements and to which the new rules do not apply until on or after 6 April 2021 has been amended to include car fuel, vans and van fuel
- Optional remuneration arrangements: definition
- Delete reference to cash since OpRA includes any form of earnings within Chapter 1 of Part 3 and the reference could lead people to think non-cash earnings are not within OpRA
published amendments
- Particular benefits: transfer of a computer previously available for use by a director or employee: interaction with limited computer exemption: examples
- Correct hyperlink applied.
- Particular benefits: assets transferred to a director or employee: general outline and interaction with section 62 ITEPA 2003
- Correct hyperlink applied.
- Tax treatment of working rule agreements: rates of allowances paid under particular agreements: the Construction Industry Joint Council
- Republishing to push updates to GOV.UK
published amendments
- Particular benefits: loans written off: exceptions from charge
- Correct hyperlink applied.
- Particular benefits: furniture
- Correct hyperlink applied.
- Particular benefits: assets hired or rented by employer
- Correct hyperlink applied.
published amendments
- Deductions from earnings: capital allowances: apportionment of allowances where there is both business and private use
- Correct hyperlink applied
published amendments
- Optional remuneration arrangements: excluded exemptions
- Clarification that contributions in respect of death benefits provided under registered pension schemes remain exempt under section 308 ITEPA, even when provided under optional remuneration arrangements.
- Optional remuneration arrangements: employment-related benefits
- Amendment to correct a technical error in the text which previously incorrectly referred to section 202 as treating sickness absence payments as excluded payments.
published amendments
- Particular benefits: benefits from A to B: contents
- Addition of subgroup.
published amendments
- Particular benefits: transfer of an asset previously available for use by a director or employee
- OpRA rules from 6 April 2017.
- Asset made available without transfer to a director or employee from 6 April 2017
- Spelling
published amendments
- Particular benefits: exemption for trivial benefits – conditions to be satisfied - the cost of the trivial benefit (from 6 April 2016)
- Further examples added.
- Optional remuneration arrangements: general exclusion from exemptions
- Removal of circular reference.
published amendments
- Taxable earnings: employee resident and ordinarily resident in the United Kingdom: "chargeable overseas earnings"
- Correct hyperlink applied.
- The year that earnings are “for”: bonuses and deferred remuneration plans: the effect of conditionality and employer's discretion
- Correct hyperlink applied.
- General earnings: examples of the charging provisions
- Correct hyperlink applied.
- Deductions from earnings: capital allowances: example: first year allowance
- Correct hyperlink applied. Table formatted correctly.
- Deductions from earnings: capital allowances: apportionment of allowances where there is both business and private use
- Obsolete reference removed
- Deductions from earnings: capital allowances: particular items of machinery or plant: 100% first year allowance for computers and hi-tech communications equipment bought between 1 April 2000 and 31 March 2004
- Correct hyperlink applied.
- Deductions from earnings: capital allowances: calculating the allowances due: first year allowances: exceptions
- Correct hyperlink applied.
- Deductions from earnings: capital allowances: expenditure on small items of plant and machinery
- Correct hyperlink applied.
- Foreign travel rules: operation of PAYE on travel expenses paid to the employee
- Correct hyperlink applied. References to other HMRC products corrected
- Foreign travel: inter-relationship of the statutory rules
- Correct hyperlink applied.
- Foreign travel rules: meaning of travelling expenses
- Correct hyperlink applied.
- Foreign travel rules: offshore oil and gas workers: mainland transfers
- Correct hyperlink applied.
- Foreign travel rules: overseas conferences and study tours: allowable expenses
- Correct hyperlink applied.
- Seafarers’ Earnings Deduction: offshore installations and ships: Spowage and Others v CIR (Prosafe vessels)
- Correct hyperlink applied. Tax years presented per the Government Digital Services style guide.
published amendments
- Employment income: general: payments for “image rights”: examples of issues to consider
- Scheduled published time.
- Employment income: general: payments for “image rights”: HMRC enquiries
- Scheduled published time.
- Employment income: general: payments for “image rights”: royalties: deduction of tax at source
- Scheduled published time.
- Employment income: general: payments for “image rights”: Sports Club
- Scheduled published time.
- Employment income: general: payments for “image rights”: Sports Club: issues
- Scheduled published time.
- Employment income: general: payments for “image rights”: use of a company
- Scheduled published time.
- Employment income: general: payments for “image rights”: background
- Scheduled published time.
published amendments
- Employment income: general: contents
- New pages about image rights added.
published amendments
- Employment income: general: contents
- Previous page/Next page functions unavailable on some new pages - republish to make them appear.
published amendments
- Tax treatment of particular occupations: S to Z: working rule agreements: rates of allowances paid under particular agreements: Electrical Contractors' Association
- Update working rule agreement for Electrical Contractors' Association from 1 Janauary 2018
- Car benefit: meaning of car: submissions to PAYE Technical
- Short title added
- Car benefit: other specific types of vehicle
- Short title added
- Car benefit: double cab pick ups
- Short title added
- Car benefit: off road and multi-purpose vehicles
- Short title added
- Car benefit: meaning of unsuitable for use as a private vehicle: emergency vehicles
- Short title added
- Car benefit: meaning of unsuitable for use as a private vehicle
- Short title added & hyperlink applied
- Car benefit: meaning of not commonly used as a private vehicle
- Short title added
- Car benefit: vehicle of a type not commonly used as a private vehicle and unsuitable to be so used: meaning of type
- Short title added
- Car benefit: vehicle of a construction primarily suited for the conveyance of goods or burden of any description: meaning of primarily suited
- Short title added
- Car benefit: vehicle of a construction primarily suited for the conveyance of goods or burden of any description: meaning of construction
- Short title added
- Car benefit: emergency vehicles exemption from 2004/05: conditions 4-5
- Short title added
- Car benefit: car or van - summary
- Short title added
- Car benefit: meaning of car: flowchart
- Short title added
- Car and car fuel benefits: fair bargain
- Short title added
- Car and car fuel benefits: Class 1A National Insurance contributions payable by employers
- Short title added
- Car benefit: benefit not otherwise taxable
- Short title added
- Car benefit: expense of a chauffeur
- Short title added
- Car benefit: is an employee chargeable under the benefits code: effect of expenses, etc. paid in connection with a provided car
- Short title added
- Car benefit: prohibition on other tax charges where car benefit charge applies
- Short title added
- Car benefit: exceptions
- Short title added & hyperlink applied
- Car benefit: scope of the charge
- Short title added
published amendments
- Car benefit: car made available to more than one member of family or household employed by the same employer: secondary condition A
- Short title added
- Car benefit: car made available to more than one member of a family or household employed by the same employer: primary condition
- Short title added
- Car benefit: car made available to more than one member of family or household employed by the same employer: two charges for one car?
- Short title added
- Car and van benefit: pooled cars and vans: employee carrying secret documents
- Short title added
- Car and van benefit: pooled cars and vans: inadequate parking facilities
- Short title added
- Car and van benefit: pooled cars and vans: use of pooled cars by chauffeurs
- Short title added
- Car and van benefit: pooled cars and vans: periodic check of pooled car or van status
- Short title added
- Car and van benefit: pooled cars and vans: difficult cases
- Short title added
- Car and van benefit: pooled cars and vans: meaning of not normally kept overnight
- Short title added
- Special rules for determining the year that general earnings are
- Separate words wrongly joined together.
- Foreign travel: approach to be taken on residence and domicile status
- Separate words wrongly joined together.
- Car and van benefit: pooled cars and vans: de minimis private use
- Short title added
- Car and van benefit: pooled cars and vans: meaning of private use merely incidental to business use
- Short title added
- Car benefit: exceptions - no actual private use
- Short title added
- Particular benefits: student loans: paid by employer or written off
- Separate words wrongly joined together.
- Particular benefits: loans written off: loans made by close companies
- Separate words wrongly joined together.
- Car benefit: exceptions - private use prohibited
- Short title added
- Car benefit: meaning of private use and business travel
- Short title added
- Car benefit: meaning of by reason of the employment: car made available by someone other than the employer
- Short title added
- Car benefit: meaning of by reason of the employment: car made available by the employer
- Short title added
- Particular benefits: car parking near work
- Separate words wrongly joined together
- Car benefit: employee car ownership schemes
- Short title added
- Car benefit: transfer of ownership of the car to the employee
- Short title added
- Car benefit: meaning of without any transfer of the property in it: cars leased to director or employee
- Short title added
- Car benefit: meaning of without any transfer of the property in it: part ownership
- Short title added
- Asset made available without transfer to a director or employee: how to calculate the annual cost of the benefit (step 1)
- Separate words wrongly joined together.
- Car benefit: meaning of without any transfer of the property in it
- Short title added
- Asset made available without transfer to a director or employee: when it applies
- Separate words wrongly joined together.
- Particular benefits: bicycles: transfer of bicycle to employee
- Separate words wrongly joined together.
- Particular benefits: exemption for bicycles
- Separate words wrongly joined together.
- Particular benefits: heating, lighting, cleaning etc. expenses of job-related living accommodation: 10% limit: list of examples of calculating the net amount of the earnings
- Correct hyperlink applied and header added to the table.
- Particular benefits: childcare
- Correct hyperlink applied and headers added to tables.
- Particular benefits: bicycles: simplified approach to valuing cycles sold to employees after end of loan period
- Correct hyperlink applied.
published amendments
- Particular benefits: assets placed at the disposal of a director or employee: assets placed at the disposal of an employee and used partly for private purposes and partly for work: example
- Format content per the Government Digital Services style guide.
- Particular benefits: assets placed at the disposal of a director or employee: assets used partly for private purposes and partly for work purposes: mixed use benefit; background to example in EIM21638
- Correct hyperlink applied.
- Deductions from earnings: capital allowances: example: adjustments for private use
- Separate words wrongly joined together.
- Particular benefits: cost of periodic health screening and medical check-ups, and eye tests
- Separate words wrongly joined together.
- Benefits: computers: partial exemption: examples: years up to and including 2005 to 2006 only
- Separate words joined together and format tables.
- Deductions from earnings: capital allowances: calculating the allowances due: first year allowances: rates of first year allowance
- Rates earlier than 2003 are sufficiently out of date that we are unlikely ever to be asked for further detail.
- Special rules for employees travelling to work outside the United Kingdom: contents
- Link to EIM34190 archived.
published amendments
- Travel expenses: travel for necessary attendance: duties defined by reference to a particular area: meaning of "defined by reference to an area"
- Separate words wrongly joined together.
- Payments for 'image rights': contents
- Add pages.
- Change 'Payment' to 'Payments'
- Employment income: general: contents
- Insert 'image rights' contents page.
published amendments
- Seafarers’ Earnings Deduction: offshore installations and ships: years up to and including 2007 to 2008: examples
- Correct hyperlink applied.
- Seafarers’ Earnings Deduction: attribution of earnings: effect of other deductions
- Format content in line with the Government Digital Services style guide.
- Seafarers’ Earnings Deduction: attribution of earnings: example
- Remove unwanted spacing.
- Format content in line with the Government Digital Services style guide.
- Particular benefits: heating, lighting, cleaning etc. expenses of job-related living accommodation: 10% limit: meaning of net amount of the earnings
- Correct hyperlink applied.
- Car benefit: special cases: employees with frequent changes of car (from 2009/10): car fuel benefit
- Short title added
- Car benefit: special cases: employees with frequent changes of car (from 2009/10): procedures and record-keeping
- Short title added
- Car benefit: special cases: employees with frequent changes of car (from 2009/10): practical issues
- Short title added
- Car benefit: special cases: employees with frequent changes of car (from 2009/10): benefit charge of notional car: example
- Short title added
- Car benefit: special cases: employees with frequent changes of car (from 2009/10): Averaging Step 7: allocate qualifying employees to the notional cars
- Short title added
- Car benefit: special cases: employees with frequent changes of car (from 2009/10): Averaging Step 6: identify qualifying employees at each location
- Short title added
- Car benefit: special cases: employees with frequent changes of car (from 2009/10): Averaging Step 5: benefit charge of notional car
- Short title added
- Car benefit: special cases: employees with frequent changes of car (from 2009/10): Averaging Step 4: average CO2 emissions and appropriate percentage of notional car
- Short title added
- Car benefit: special cases: employees with frequent changes of car (from 2009/10): Averaging Step 3: average price of notional car
- Short title added
- Car benefit: special cases: employees with frequent changes of car (from 2009/10): Averaging Step 2: group the cars subject to averaging
- Short title added
- Particular benefits: loans written off: special rules
- Correct hyperlink applied.
- Particular benefits: assets placed at the disposal of a director or employee: annual value
- Format table correctly.
- Car benefit: special cases: employees with frequent changes of car (from 2009/10): Averaging Step 1: cars without a CO2 emissions figure
- Short title added
- Car benefit: special cases: employees with frequent changes of car (from 2009/10): Averaging Step 1: identify the cars to be subject to averaging
- Short title added
- Car benefit: special cases: employees with frequent changes of car (from 2009/10): averaging process: outline
- Short title added
- Car benefit: special cases: employees with frequent changes of car (from 2009/10): “averaging”: introduction
- Short title added
- Car benefit: special cases: demonstration and courtesy cars (from 2009/10): when is there a car benefit charge?
- Short title added
- Car benefit: special cases: test and experimental cars (from 2009/10): when is there a car benefit charge?
- Short title added
- Car benefit: special cases: employees in the motor industry (to 2008/09): special treatment
- Short title added
- Car benefit: special cases: employees in the motor industry (to 2008/09): frequent changes of car: procedures and record-keeping
- Short title added
- Car benefit: special cases: employees in the motor industry (to 2008/09): frequent changes of car: CO2 emissions of notional car
- Short title added
- Car benefit: special cases: employees in the motor industry (to 2008/09): frequent changes of car: price of notional car
- Short title added
- Car benefit: special cases: employees in the motor industry (to 2008/09): frequent changes of car: calculating the car benefit charge
- Short title added
- Car benefit: special cases: cars provided for home to work and training travel of disabled employees
- Short title added
- Car benefit: special cases: transport between home and work for disabled employees
- Short title added
- Car benefit: car made available to more than one member of family or household employed by the same employer: secondary condition B
- Short title added
published amendments
- Car fuel benefit: fares allowances paid under working rule agreements in the building, civil engineering and electrical contracting industries
- Short title added
- Car fuel benefit: mileage allowances paid by the employer for a provided car
- Short title added
- Car fuel benefit: belated making good
- Short title added
- Car fuel benefit: no fuel for private use: making good car fuel provided for private use
- Short title added
- Car fuel benefit: example 4: car partly unavailable and fuel withdrawn
- Short title added
- Car fuel benefit: example 3: reduction if fuel withdrawn and not reinstated
- Short title added
- Car fuel benefit: example 2: reduction if car unavailable
- Short title added Correct hyperlink applied
- Car fuel benefit: example 1: full year
- Short title added
- Car and fuel benefits: practical help in calculating cash equivalent
- Short title added
- Car fuel benefit: the multiplier (Section 150(1) ITEPA 2003 amount)
- Short title added
- Car fuel benefit: shared car
- Short title added
- Car fuel benefit: reduction if fuel withdrawn and not reinstated
- Short title added
- Car fuel benefit: reduction if car unavailable
- Short title added
- Car fuel benefit: cash equivalent for a full year
- Short title added
- Car fuel benefit: when cash equivalent is nil
- Short title added
- Car fuel benefit: calculating the cash equivalent
- Short title added
- Seafarers’ Earnings Deduction: meaning of employment as a seafarer
- Remove reference to EP Manual and the Marine Unit, South Wales Area, Cardiff.
- Seafarers’ Earnings Deduction: Crown servants
- Remove reference to EP Manual and the Marine Unit, South Wales Area, Cardiff.
- Car fuel benefit: does not apply to employee's own car
- Short title added
- Car fuel benefit: charge not related to cost of providing fuel
- Short title added
- Car fuel benefit: replaces other tax liabilities
- Short title added
- Car fuel benefit: meaning of provided
- Short title added
- Car fuel benefit: introduction
- Short title added
- Car benefit: special cases: employees with frequent changes of car (from 2009/10): requests for special treatment
- Short title added
published amendments
- Seafarers’ Earnings Deduction: Crown servants
- Redaction reapplied. No change to text.
- Seafarers’ Earnings Deduction: meaning of employment as a seafarer
- Redaction reapplied. No change to text.
published amendments
- Particular benefits: exemption for trivial benefits – conditions to be satisfied - the cost of the trivial benefit (from 6 April 2016)
- Amendment to example E.
- 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.
- Benefits: exemption for employer supported childcare: general: arrangement of guidance
- Correct hyperlink applied.
- Particular benefits: third party entertainment: interaction with section 356 ITEPA 2003: liaison with accounts office
- Correct hyperlinks applied.
- Particular benefits: late night taxis: first condition: later than usual and until at least 9pm
- Correct hyperlinks applied.
published amendments
- Tax treatment of particular occupations: contents L to R
- Two pages added for tax treatment of lorry drivers.
published amendments
- Employment income: basis of assessment for general earnings: the time when earnings are received: payments on account of earnings: general: director's drawings
- Spelling correction.
- Correct hyperlink applied.
- Employment income: basis of assessment for general earnings: earnings received before an employment starts or after it ends
- Correct hyperlink applied.
- Double taxation
- Correct hyperlinks applied.
- Van benefit from tax year 2005 to 2006: example - payments for private use
- Correct hyperlink applied. Table formatted correctly.
- Van benefit from tax year 2005 to 2006: definitions - van
- Correct hyperlink applied.
- Correct hyperlink applied.
- Van and van fuel benefit from 2005 to 2006: Class 1A National Insurance contributions payable by employers
- Correct hyperlink applied. Separate words wrongly joined together.
- Van benefit to 2004 to 2005: exclusive availability: meaning of unavailable
- Correct hyperlink applied. Separate words wrongly joined together.
- Tax treatment of lorry drivers: employer guidance: scale rate payments to drivers
- Spelling correction.
published amendments
- Employment income provided through third parties: overview, general approach: contents
- Words joined together
- Particular benefits: heating, lighting, cleaning etc. expenses of job-related living accommodation: 10% limit: example of calculating the net amount of the earnings: employee makes good part of the expense of providing the benefits
- Format table correctly.
- Particular benefits: heating, lighting, cleaning etc. expenses of job-related living accommodation: 10% limit: example of calculating the net amount of the earnings: exemption does not apply
- Table formatted correctly.
- Particular benefits: heating, lighting, cleaning etc. expenses of job-related living accommodation: 10% limit: example of calculating the net amount of the earnings: 10% restriction applies
- Format table correctly.
- Benefits: assets transferred at overvalue by directors and employees to their employers: example
- Separate words wrongly joined together.
- Travelling expenses: employees working abroad: expenses that may be deducted: example
- Format table correctly.
- Employment income: general earnings
- Separate words wrongly joined together.
- Double taxation: procedure
- Remove reference to guidance which no longer exists.
published amendments
- Car benefit: special cases: employees in the motor industry (from 2009/10): when is there a car benefit charge?
- 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 to tax year 2004 to 2005: value of exclusive availability
- Separate words wrongly joined together. Format content correctly.
- Particular benefits: late night taxis: general overview
- Format content correctly.
- Format content correctly.
- Particular benefits: heating, lighting, cleaning etc. expenses of job-related living accommodation: 10% limit: example of calculating the net amount of the earnings: employee makes good part of the expense of providing the benefits:
- Format content correctly.
- Employment income: earnings from an office or employment
- Format tax year in line with Government Digital Services style guide. Add header row to table.
- Employment income: general earnings: amounts treated as earnings
- Correct hyperlink applied.
published amendments
- Employment income provided through third parties: relevant steps: section 554C: payment of sum of money
- Correct hyperlink applied.
- Employment income provided through third parties: the section554A gateway: all the relevant circumstances
- Correct hyperlink applied.
- Residence or employment in the United Kingdom: employees from the Irish Republic: taking up employment in the UK
- Correct hyperlink applied.
- Residence or employment in the United Kingdom: Irish Republic employments
- Correct hyperlink applied.
- Residence: taxpayers leaving the United Kingdom: form P85
- Correct hyperlink applied.
- Residence: taxpayer coming to the United Kingdom: taxpayer not ordinarily resident in the United Kingdom from the date of arrival
- Correct hyperlink applied.
- Residence: taxpayer coming to the United Kingdom: action on receipt of completed P86: year of arrival
- Correct hyperlinks applied.
- Residence or employment in the United Kingdom
- Correct hyperlink applied.
- Employment income: basis of assessment for general earnings: assessments made after a change of practice: income to which the change of practice rule applies
- Correct hyperlink applied Separate words wrongly joined together
- Employment income: basis of assessment for general earnings: death of employee or office holder: earnings received up to the date of death
- Correct hyperlink applied
- Special cases: issues relating to Apollo Fuels judgment
- Correct hyperlink applied.
published amendments
- Seafarers’ Earnings Deduction: offshore installations and ships: tax year 2008 to 2009 onwards: the effect of the decisions in Torr (PSA) and Spowage (Prosafe)
- Correct hyperlink applied.
- Employment income: benefits in kind taxable as earnings: meaning of 'money's worth'
- Correct hyperlink applied and separate words wrongly joined together.
- Employment income: meaning of earnings: non-cash earnings: earnings for NICs purposes
- Correct hyperlink applied.
published amendments
- Car benefit calculation: step 1, price of the car: imported cars
- Correct hyperlink applied.
- 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: value of shared availability (alternative calculation)
- Separate words wrongly joined together. Format content correctly.
- Van benefit up to tax year 2004 to 2005: basic value of a shared van
- Format content correctly.
- Deductions from earnings: capital allowances: calculation of the allowances due: balancing allowances and charges: how they are calculated
- Guidance for pre-6 April 2002 removed.
- Employment income: basis of assessment for general earnings: table setting out the basis of assessment to be used for particular types of payment, and benefits in kind
- Correct hyperlink reference changed
published amendments
- Van benefit up to 2004 to 2005: exclusive availability: payments for private use of van
- Correct hyperlink applied.
- Car benefit calculation: step 2, accessories: conditions when determining list or notional price (part 1)
- Correct hyperlink applied.
published amendments
- Employment income: inducement payments: golden hellos
- Separate words wrongly joined together.
- Separate words wrongly joined together.
- Employment income: earnings from employment: sums paid under the terms of a contract of employment: example
- Separate words wrongly joined together.
published amendments
- Employment income provided through third parties: amount of Part 7A income: consideration given for relevant step: A pays a sum of money
- Finance Act 2016 changes to strengthen anti-avoidance provisions in section 554Z8.
- Employment income provided through third parties: Part 7A income: general
- Finance Act 2016 changes to apportion the value of a relevant step on a just and reasonable basis where it is taken in respect of more than one person.
- Section 554Z11C: Chapter 2 liability equal to or greater than earlier charges – overlap with 2 or more items and relevant Chapter 2 overlap charges
- Change 'FB' to FA'.
published amendments
- Employment income provided through third parties: overview, general approach: contents
- EIM46000 and EIM46001 added to menu
published amendments
- Employment income provided through third parties: overview, general approach: contents
- Republish to create 'Next page' and 'Previous page' links on EIM46000 and EIM46001.
published amendments
- Tax treatment of National Health Service employees: expenses deductions: laundering uniforms: amount of deduction
- Insert missing '£' symbols.
- Add rates for 2014 to 2015 onwards.
published amendments
- Particular benefits: exemption for trivial benefits – conditions to be satisfied - the cost of the trivial benefit (from 6 April 2016)
- The legislation does not make reference to a tax year so examples D and E have been changed in order to avoid confusion.
published amendments
- Employment income provided through third parties: exclusions: retirement benefits etc: Steps following unauthorised payments under Registered Pension Schemes
- Change the references from RPSM (registered pension schemes manual) to PTM (Pensions Tax Manual) which replaced it in 2015.
- Employment income provided through third parties: exclusions: retirement benefits etc: Steps sourced from UK tax relieved funds and relevant transfer funds
- Change the references from RPSM (registered pension schemes manual) to PTM (Pensions Tax Manual) which replaced it in 2015.
- Employment income provided through third parties: exclusions: retirement benefits etc: purchases out of annuities out of pension scheme rights
- Change the references from RPSM (registered pension schemes manual) to PTM (Pensions Tax Manual) which replaced it in 2015.
- Employment income provided through third parties: exclusions: retirement benefits etc: employee pension contributions
- Change the references from RPSM (registered pension schemes manual) to PTM (Pensions Tax Manual) which replaced it in 2015.
- Employment income provided by third parties: exclusions: pension schemes
- Change the references from RPSM (registered pension schemes manual) to PTM (Pensions Tax Manual) which replaced it in 2015.
- Employment income provided through third parties: exclusions: employee benefit packages: general
- Change the references from RPSM (registered pension schemes manual) to PTM (Pensions Tax Manual) which replaced it in 2015.
published amendments
- Tax treatment of working rule agreements: rates of allowances paid under particular agreements: Building and Engineering Services Association
- Agreed updates to the lodging allowance from 2 October 2017.
published amendments
- Employment income: scale rate expenses: subsistence expenses: table of benchmark scale rates
- Change 'his' to 'their'.
- Employment income provided through third parties: exclusions: retirement benefits etc: transfers between certain foreign pension schemes
- PTM hyperlinks applied.
published amendments
- Particular benefits: PAYE tax not deducted from director's earnings: to which directors do the special rules apply and when do they apply?
- Correct two hyperlinks applied. Replace 'the Inland Revenue' with 'HMRC'.
published amendments
- Benefits: retraining costs
- Correct hyperlink applied.
- Employment income: earnings from employment: lump sum payments: general
- Correct hyperlink applied.
published amendments
- Particular benefits: annual parties and other social functions
- Include a general meaning of annual within s264 and provide an example to illustrate what would not fall within this meaning.
published amendments
- Airline pilots: subscriptions to BALPA
- Correct hyperlink applied.
- Tax treatment of agricultural workers: provision of benefits: general
- Correct hyperlink applied.
- Employment income provided through third parties: Summary of structure of guidance on Part 7A income
- Correct hyperlink applied.
- Employment income provided through third parties: exclusions: retirement benefits etc: transfers between certain foreign pension schemes etc: example
- Correct hyperlink applied.
- The benefits code: beneficial loans: calculating the cash equivalent: late interest payments: action before listing appeal
- Correct hyperlink applied.
- The benefits code: beneficial loans: meaning of “employment-related loan”
- Correct hyperlink applied.
- The benefits code: beneficial loans: amount chargeable: cash equivalent
- Correct hyperlink applied.
- The benefits code: beneficial loans: when a chargeable benefit arises from a taxable cheap loan
- Correct hyperlink applied.
- The benefits code: provision to a family member employed by the same employer as the employee
- Correct hyperlink applied.
- The benefits code: provided for an employee's family or household
- Correct hyperlinks applied
- The benefits code: directors excluded
- Correct hyperlink applied
- The benefits code: employee with employment for only part of a year
- Correct hyperlink applied.
- The benefits code: which directors and employees are chargeable?
- Correct hyperlink applied
- Vouchers and credit-tokens: meal vouchers
- Correct hyperlink applied.
- Vouchers and credit-tokens: deductions
- Correct hyperlink applied.
- Vouchers and credit-tokens: action description
- Correct hyperlink applied.
published amendments
- Tax treatment of seafarers: residence status of seafarers
- Correct hyperlink applied.
- Tax treatment of Post Office employees: sub- postmasters: payments on termination of office
- Correct hyperlink applied
- Local Government Councillors and civic dignitaries in England: ODPM guidance: Part two: taxation of members' allowances and expenses
- Correct hyperlink applied.
- Tax treatment of Local Government Councillors and civic dignitaries: expenses deductions: general: provisional coding allowances
- Correct hyperlinks applied
- Tax treatment of Local Government Councillors and civic dignitaries: expenses deductions: guidance note prepared by the Association of Local Councillors
- Correct hyperlinks applied
- Local Government Councillors and civic dignitaries in England: ODPM guidance: Part One: members' allowances
- correct hyperlink applied.
- Tax treatment of local authority officials and employees: provision of expenses payments and benefits: effect on gross pay
- correct hyperlink applied
- Tax treatment of Association footballers: signing-on fees
- Correct hyperlink applied.
- Tax treatment of fire officers: chargeable benefit: provided vehicles: emergency vehicle or ordinary car
- correct hyperlink applied
- Tax treatment of payments from Local Medical Committees to part-time committee members
- Correct hyperlink applied.
- Tax treatment of doctors: hospital doctors: treatment of expenses: general
- Correct hyperlink applied.
- Tax treatment of income from Government and other Public Departments: scope of guidance
- Correct hyperlink applied.
- Ministers of religion: exemption of income: properties that do not qualify
- Correct hyperlink applied
- Tax treatment of building and civil engineering employees: travel and lodging allowances
- Correct hyperlink applied.
published amendments
- Social security benefits: entitlement to more than one benefit
- Correct hyperlink applied
- The taxation of pension income: Pensions: particular occupations: armed forces: introduction
- Correct hyperlinks applied
- Employment income: scale rate expenses payments: accommodation and subsistence payments to employees travelling outside the UK: tables of benchmark rates: what the tables contain: what is not covered
- Redaction applied correctly.
- Assessments made after a change of practice: special rule
- Correct hyperlink applied.
- Assessments, appeals and other procedures: discovery assessments
- Correct hyperlink applied.
- Tax treatment of working rule agreements: agency workers
- Correct hyperlink applied.
- Tax treatment of teachers, lecturers and tutors: Association of University and College Lecturers: notes on expenses deductions: use of accommodation at home: amount of allowance
- Correct hyperlink applied.
- Tax treatment of teachers, lecturers and tutors: Committee of Vice Chancellors and Principals guidance: university lecturers
- Correct hyperlink applied.
- Tax treatment of teachers, lecturers and tutors: guidance on expenses: introduction
- Correct hyperlink applied.
published amendments
- Employment income: earnings from employment: compensation from a source other than the employment
- Separate words wrongly joined together.
- Employment income: earnings from employment: sum paid for the surrender of an asset, or for the loss of a valuable right
- Separate words wrongly joined together.
- Employment income: inducement payments: golden hellos
- Separate words wrongly joined together.
- Employment income: earnings from employment: sums paid to an employee for not resigning, or for continuing to serve in the employment: example
- Seperate words wrongly joined together.
- Employment income: earnings from employment: sums paid to an employee for not resigning, or for continuing to serve in the employment
- Separate words wrongly joined together.
- Incentive award schemes: Incentive Award Unit (IAU)
- Change IAU address.
- Change of IAU address.
- Employment income: earnings from employment: sums paid under the terms of a contract of employment
- Seperate words wrogly joined together.
- Employment income: earnings from employment: important principles
- Seperate words wrongly joined together.
- Employment income: earnings are not taxable unless they are from the employment
- Seperate words wrongly joined together.
- The general rule for employees: expenses: wholly and exclusively
- Separate words wrongly joined together.
- Employment income: benefits in kind treated as earnings under Section 62 ITEPA 2003: the pecuniary liability principle: operation of PAYE
- Separate words wrongly joined together.
published amendments
- Van benefit from 2005/06: commuter use requirement
- Separate words wrongly joined together.
- Van benefit from 2005/06: benefit not otherwise taxable - cash alternatives to vans
- Separate words wrongly joined together.
- Van benefit from 2005/06: definitions - private use - kinds of private use
- Separate words wrongly joined together.
- Van benefit from 2005/06: definitions - design weight
- Separate words wrongly joined together.
- Van benefit from 2005/06: definitions - age of van
- Separate words wrongly joined together.
- Benefits: heavy goods vehicles: exemption
- Separate words wrongly joined together.
- Van benefit to 2004/05: meaning of participating employee
- Separate words wrongly joined together.
- Van benefit to 2004/05: overriding limit on charge
- Separate words wrongly joined together.
- Van benefit to 2004/05: calculating the cash equivalent
- Separate words wrongly joined together.
- Van benefit to 2004/05: fair bargain
- Separate words wrongly joined together.
- Van benefit to 2004/05: meaning of age of van
- Seperate words wrongly joined togeter.
- Van benefit to 2004/05: meaning of design weight
- Seperate words wrongly joined together.
- Employment income: board and lodging
- Separate words wrongly joined together.
- Employment income: earnings from employment: more than one reason for the payment
- Separate words wrongly joined together.
published amendments
- Dispensations: dispensation letters
- Separate words wrongly joined together.
- Residence or employment in the United Kingdom: advice from CAR Personal Tax International
- Separate words wrongly joined together.
- Deductions: directors'; and officers'; liabilities: qualifying contracts of insurance: excluded contracts: connected contracts
- Words wrongly joined together.
- Benefits: scholarships provided for members of the family or household of a director or employee: extended meaning of
- Separate words wrongly joined together.
- Benefits: scholarships provided for members of the family or household of a director or employee: general
- Separate words wrongly joined together.
- The benefits code: beneficial loans: calculating the cash equivalent: interest paid half yearly
- Separate words wrongly joined together.
- Heavy goods vehicles: treatment of vehicle which is not exempt
- Separate words wrongly joined together.
- Van fuel benefit from 2005/06: replacement vans
- Separate words wrongly joined together.
- Van fuel benefit from 2005/06: shared vans
- Separate words wrongly joined together.
- Van fuel benefit from 2005/06: if fuel withdrawn and not reinstated
- Separate words wrongly joined together.
- Van fuel benefit from 2005/06: when cash equivalent is nil
- Separate words wrongly joined together.
- Van benefit from 2005/06: reduction because van unavailable
- Separate words wrongly joined together.
- Van benefit from 2005/06: business travel requirement
- Separate words wrongly joined together.
published amendments
- Employment income provided through third parties: undertakings given by employers etc in relation to retirement benefits etc: overview
- Separate words wrongly joined together
- Employment income provided through third parties: the Section 554A gateway: examples: dividends
- Separate words wrongly joined together
- Employment income provided through third parties: the Section554A gateway: examples: EBTs
- Separate words wrongly joined together
- Employment income provided through third parties: relevant steps: relevant step within Section 554B, later relevant step within Section554C or 554D, exclusions within Section 554E onwards
- Separate words wrongly joined together.
- Employment income provided through third parties: relevant steps: Section 554B: meaning of 'earmarked' in Section 554B(1)(a)
- Separate words wrongly joined together.
- Employment income provided through third parties: relevant steps: Section 554D: asset made available: events before 6 April and after 5April 2011: examples
- Separate words wrongly joined together.
- Employment income provided through third parties: relevant steps: Section 554C: sum of money or asset made available
- Separate words wrongly joined together.
- Employment income provided through third parties: relevant steps: Section 554C: overview
- Separate words wrongly joined together.
- Employment income provided through third parties: Summary of structure of guidance
- Separate words wrongly joined together.
published amendments
- Employment income provided through third parties: exclusions: earmarking of deferred remuneration: conditions
- Separate words wrongly joined together
- Employment income provided through third parties: exclusions: income arising from earmarked sum or asset
- Separate words wrongly joined together
- Employment income provided through third parties: exclusions: employee benefit packages: transaction is not loan
- Separate words wrongly joined together
- Employment income provided through third parties: Summary of structure of guidance on exclusions
- Separate words wrongly joined together
- Employment income provided through third parties: the Section 554A gateway: examples: dividends
- Separate words wrongly joined together
- Employment income provided through third parties: glossary
- Separate words wrongly joined together
- Employment income provided through third parties: undertakings given by employers etc in relation to retirement benefits etc: examples
- Separate words wrongly joined together
- Employment income provided through third parties: undertakings given by employers etc in relation to retirement benefits etc: transition
- Separate words wrongly joined together
- Employment income through third parties: undertakings given by employers etc in relation to retirement benefits etc: provision of security by employers etc
- Separate words wrongly joined together
published amendments
- Employment income provided through third parties: exclusions: earmarking for employee share schemes: specified vesting date: Section 554J exclusion for expected awards: fall-back charge if award is delayed
- Separate words wrongly joined tbgether
- Employment income provided through third parties: exclusions: earmarking for employee share schemes: specified vesting date: examples
- Separate words wrongly joined together.
- Employment income provided through third parties: exclusions: relevant step taken after acquisition of employment-related securities
- Separate words wrongly joined together
- Employment income provided through third parties: exclusions: share schemes etc: several exclusions, same trust or same shares
- Separate words wrongly joined together
- Employment income provided through third parties: exclusions: share schemes etc: overview: structure of this guidance
- Separate words wrongly joined together
- Employment income provided through third parties: exclusions: earmarking of deferred remuneration: continued earmarking
- Separate words wrongly joined together
published amendments
- Benefits: pension provisions
- Apportionment of qualifying and non-qualifying costs in relation to s307.
- Particular benefits: benefits and exemptions from I to P: contents
- Change of heading from Pension provision to Pension and death benefit provision.
- Add EIM21803
- Termination payments and benefits: Section 401 ITEPA 2003: exceptions: payments and benefits in respect of employee liabilities and indemnity insurance
- Amendment from 6 April 2017.
- Deductions: directors’ and officers’ liabilities: relief for ex-employees
- Amendment from 6 April 2017 onwards.
- Deductions: directors’ and officers’ liabilities: qualifying contracts of insurance
- Amendment for 6 April 2017 onwards.
- Deductions: directors’ and officers’ liabilities: amounts on which relief due
- Changes from 6 April 2017
- The benefits code: general: contents
- Add page EIM21119
- Particular benefits: pension provision: pensions advice provided by an employer: exemption from charge
- Link to change in legislation from 6 April 2017.
- Employment income provided through third parties: exclusions: Summary of structure of guidance on retirement benefits etc
- Separate words wrongly joined together
- Employment income provided through third parties: exclusions: earmarking for employee share option schemes: specified exit events: fallback charge because of continued earmarking
- Separate words wrongly joined together
- Employment income provided through third parties: exclusions: earmarking for employee share option schemes: specified vesting date: overview and conditions
- Separate words wrongly joined together
- Termination payments and benefits: example: interaction with benefits received during employment: Section 401 ITEPA 2003 and Part 3 Chapter 6 ITEPA 2003
- Correct wrong figure of "£832" to '£839'.
- Employment income provided through third parties: exclusions: earmarking for employee share schemes: specified exit events: Section 554K exclusion for expected awards: fall-back charge if award is delayed
- Separate words wrongly joined together
- Employment income provided through third parties: exclusions: earmarking for employee share schemes: specified exit events: overview and conditions
- Separate words wrongly joined together
published amendments
- Employment income provided through third parties: exclusions: retirement benefits etc: transfers between certain foreign pension schemes
- Separate words wrongly joined together.
- 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.
- Van benefit from 2014/15: payments for private use of van
- Making good amendment from 2017/18.
- Car fuel benefit: no fuel for private use: making good car fuel provided for private use
- Making good amendment from 2017/18
- Car fuel benefit: charge not related to cost of providing fuel
- Making good amendment
- Car benefit calculation Step 8: payments for private use: examples
- Making good amendment from 2017/18.
- Van benefit from 2005/06: payments for private use of vans
- Making good amendment from 2017/18.
- Car benefit calculation Step 8, payments for private use 2014/15 onwards - exceptional circumstances
- Making good amendment from 2017/18
- Car benefit calculation Step 8, payments for private use: deduction for payments for private use of a car
- Making good amendment from 2017/18.
- Living accommodation: Section 105 ITEPA 2003 benefit on property in the United Kingdom: example of taxable period
- Making good amendment from 2017/18
- Living accommodation: Section 105 ITEPA 2003 benefit on property in the United Kingdom: example
- Making good amendment from 2017/18
- Living accommodation: cost of providing living accommodation
- Making good amendment from 2017/18.
- Living accommodation: property costing £75,000 or less: measure of benefit under Section 105 ITEPA 2003
- Making good amendment from 2017/18
- Employment income provided through third parties: exclusions: retirement benefits etc: example
- Separate words wrongly joined together
- The benefits code: cash equivalent of benefits: the general rule
- Making good amendment from 2017/18
- Accommodation: board and lodging and other accommodation that is not living accommodation
- Amend error
- Making good amendment form 2017/18
- Living accommodation: lease premium cases: overview of changes made by Section 71 FA 2009
- Making good amendment from 2017/18
- Vouchers and credit-tokens: amount and year of charge
- correct error.
- Post 2017/18 making good condition
- Employment income provided through third parties: exclusions: retirement benefits etc
- Separate words wrongly joined together
- Employment income provided through third parties: exclusions: retirement benefits etc: purchases out of annuities out of pension scheme rights
- Separate words wrongly joined together.
- Employment income provided through third parties: exclusions: retirement benefits etc: pre-6 April 2006 contributions to EFRBS
- Separate words wrongly joined together
published amendments
- Employment income provided through third parties: anti-forestalling rules: early step within Section 554C(1)(a) or (d): priority of Part 7 ITEPA 2003 over Part 7A rules
- Separate words wrongly joined together
- Employment income provided through third parties: anti-forestalling rules: early step within Section 554C(1)(a) or (d): employee car ownership schemes: fall-back charge
- Separate words wrongly joined together
- Employment income provided through third parties: anti-forestalling rules: early step within Section 554C(1)(a) or (d): exclusion for transactions under employee benefit packages
- Separate words wrongly joined together
- Employment income provided through third parties: overview, general approach: contents
- Separate words wrongly joined together.
- Employees using own vehicles for work: mileage allowance relief (MAR): outline
- seperate words wrongly joined together.
- Employment income: earnings from employment: payment for loss of rights
- Separate words wrongly joined together.
- Employment income: earnings from employment: customary payments in respect of services
- Separate words wrongly joined together.
- Employment income: earnings from employment: sums paid under the terms of a contract of employment: example
- Seperate words wrongly joined together
- Employment income provided through third parties: anti-forestalling rules: early step within Section 554C(1)(d)
- Separate words wrongly joined together
- Employment income provided through third parties: anti-forestalling rules: early step within Section 554C(1)(a)
- Separate words wrongly joined together
- Employment income provided through third parties: anti-forestalling rules: introduction
- Separate words wrongly joined together
published amendments
- Social security pension lump sum: taxing the lump sum
- Separate words wrongly joined together
- Employment income provided through third parties: transition: relevant step within Section 554C or 554D giving rise to Part 7A income: relevant step within Section 554B before 6 April 2011 already taxed
- Separate words wrongly joined together
published amendments
- Exemption for amounts which would otherwise be deductible: checking systems - models
- 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: bespoke agreements - revocation of approval
- Guidance updated to clarify action necessary by employer following ‘checking’ procedures.
- Exemption for amounts which would otherwise be deductible: Notice of approval
- Guidance updated to clarify action necessary by employer following ‘checking’ procedures.
published amendments
- Seafarers’ Earnings Deduction: Crown servants
- Autumn Budget announcement
- Tax treatment of working rule agreements: rates of allowances paid under particular agreements: Refractory Users’ Association
- Rates added from 1 January 2018.
published amendments
- The taxation of pension income: contents
- Page EIM74510 added.
- The taxation of pension income: foreign pensions
- Updated to include reference to relevant lump sums and changes to taxable amount of foreign pensions from 6 April 2017.
- 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.
- Employment income provided through third parties: exclusions: retirement benefits etc: pension income chargeable under Part 9
- Content amended to reflect that from 6 April 2017 the 10% foreign pension deduction only applies to certain overseas government pensions.
- Employer-financed retirement benefits schemes: overseas relief examples
- Added reference to legislation on relevant lump sums and amended one example.
- Employer-financed retirement benefits schemes: non-UK service relief
- Added reference to legislation on relevant lump sums.
- Employer-financed retirement benefits schemes: Extra-Statutory Concession A10 and relief under Section 395B ITEPA 2003: Section 615 schemes
- Added content on closure of section 615 schemes to further accrual after 5 April 2017.
- Employer-financed retirement benefits schemes: Extra-Statutory Concession A10: text
- Content on application of ESC A10 after 5 April 2011 moved to this page from EIM15325.
- 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.
- 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: overseas schemes
- Reflect legislative changes introduced by Finance Act 2017 from 6 April 2017.
published amendments
- Tax treatment of working rule agreements: involvement of HMRC
- Change 'Inland Revenue' to 'HMRC' in the short title.
- Tax treatment of particular occupations: S to Z: contents
- Page in 'draft'.
- Tax treatment of particular occupations: Cl to J
- Page in 'draft' for unknown reason.
published amendments
- Car fuel benefit: example 2: reduction if car unavailable
- Short title added. Tax year style amended to comply with GDS style guide. Hyperlink added. Mathematical symbols used. Delete empty rows.
- Double taxation provisions: Finance Act 2017: contents
- To include EIM46120.
2018
published amendments
- Para 21: loan charge relevant step: qualifying payment condition
- .
- Exclusions: contents
- Entry for EIM46110 added.
published amendments
- Employee Ownership Trusts: qualifying bonus payments: the indirect employee-ownership requirement: the controlling interest requirement
- Correct hyperlink applied.
- Employee Ownership Trusts: qualifying bonus payments: definition
- Correct hyperlink applied.
- Employment income: professional remuneration: strict legal position
- Correct hyperlink applied. Correct table format.
- Employment income: phantom share schemes
- Correct hyperlink applied.
- Employment income: household expenses: how much can be reimbursed
- Correct hyperlink applied.
- Employment income: household expenses: payments to reimburse additional costs: introduction
- Correct hyperlink applied.
- Employment income: work-related training: reimbursement of pre-employment training expenses: Silva v Charnock (SpC332)
- Correct hyperlink applied.
- Removal or transfer costs: expenses and benefits: main conditions for exemption
- Change 'If are location ...' to 'If a relocation ...'
published amendments
- Employment income: long service testimonial awards: general
- Correct hyperlink applied. Separate words wrongly joined together.
- Employment income: household expenses: what costs can be reimbursed?
- Correct hyperlink applied. Separate words wrongly joined together.
- Employment income: work-related training: meaning of related employment
- Correct hyperlink applied. Separate words wrongly joined together.
published amendments
- Other expenses: education and training: where education is part of the duties of the employment
- Guidance updated to add legislative reference.
published amendments
- Particular benefits: exemption for subsidies to public bus services
- Correct spacing.
- Reference to the OpRA guidance where salary sacrifice is used.
- Employee Ownership Trusts: qualifying bonus payments: service companies
- Correct hyperlink applied.
- Employment income: directors' fees received by partnerships: exemption from charge to income tax under Part 2 of ITEPA: conditions to be met
- Correct hyperlink applied.
published amendments
- Exemption for amounts which would otherwise be deductible: international travel
- Correct hyperlink applied.
- Exemption for amounts which would otherwise be deductible: entertaining expenses
- Correct hyperlink applied.
- Exemption for amounts which would otherwise be deductible: other benefits
- Correct hyperlink applied.
- 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'.
published amendments
- Social security benefits: categories of social security benefits
- Correct hyperlink applied. Separate words wrongly joined together.
- Tax treatment of Association footballers: termination payments
- Correct hyperlink applied.
- Tax treatment of fire officers: motor mileage allowances paid for private journeys
- Correct hyperlink applied.
- Ministers of religion: exemption of income: statutory amounts and statutory deductions
- Correct hyperlink applied.
- Employees using own vehicles for work: examples: no mileage allowance payments
- Correct hyperlink applied.
- Optional remuneration arrangements: Particular issues - Shares
- Heading
- Optional remuneration arrangements: Contents
- Additional page
- Optional remuneration arrangements: cars made available for private use
- To include connected benefits provided with a car.
- Optional remuneration arrangements: the amount foregone
- Additional example added.
- Employees using own vehicles for work: overview
- Correct hyperlink applied.
published amendments
- Particular benefits: exemption for trivial benefits – conditions to be satisfied - the cost of the trivial benefit (from 6 April 2016)
- Edit to an example and a further example added.
- Optional remuneration arrangements: transitional provisions
- Additional examples provided.
- 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 to short title
- Change from EIM44095 to EIM44105
- Employee Ownership Trusts: qualifying bonus payments: the indirect employee-ownership requirement: the all-employee benefit requirement
- Correct hyperlink applied.
published amendments
- Employment income provided through third parties: overview, general approach: contents
- EIM47000 added.
- Non-approved schemes: introduction
- Correct hyperlinks applied.
- Employer-financed retirement benefits schemes: tax charges
- Style changes to comply with the Government Digital Services style guide.
- Non-approved and employer-financed retirement benefits schemes: introduction
- Style changes only to comply with the Government Digital Service style guide.
published amendments
- Tax treatment of National Health Service employees: expenses payments and allowances: particular allowances
- Text reformatted, no change to text.
- Table reformatted, no change to text
- GOV.UK page formatted wrong.
- Correct hyperlink applied. Separate words wrongly joined together. Unwanted content removed.
- Employment income provided through third parties: exclusions: earmarking for employee share option schemes: specified exit events: overview and conditions
- Correct hyperlink applied. Separate words wrongly joined together.
published amendments
- Pensions: double taxation agreements
- Remove reference to guidance pages which no longer exist.
- United Kingdom pensions
- Removed reference to guidance page which doesn't exist.
- Pensions paid by or on behalf of a person who is in the United Kingdom
- Remove reference to a guidance page which no longer exists.
published amendments
- Arts Council of Great Britain: tax treatment of awards and bursaries
- Apply hyperlink to ESM.
- Particular benefits: PAYE tax not deducted from director's earnings: the amount chargeable and when chargeable
- Replace Inland Revenue with HMRC.
- Wrong guidance page reference corrected.
- Particular benefits: supplies and services provided other than on the employer's premises: employer subscribes for telephone line in the employee's home
- Wrong page reference corrected.
- Employees using own vehicles for work: examples: items which are not mileage allowance payments
- Correct hyperlink applied. Format corrections.
- Non-approved schemes: overseas schemes: lump sums from asset disposals
- Correct hyperlink applied. Removed reference to CG guidance page which does not exist.
published amendments
- Benefits: exemption for workplace nurseries: non-statutory business clearance applications
- Change "Inland Revenue" to 'HM Revenue and Customs'.
published amendments
- Van benefit from tax year 2005 to 2006: structure (table)
- Improve presentation.
published amendments
- The general rule for employees: expenses: recent changes
- Separate words wrongly joined together.
- The general rule for employees: expenses: specific expenses
- Separate words wrongly joined together.
- The general rule for employees: expenses: specific employments
- Separate words wrongly joined together.
- The general rule for employees: expenses: how to find the advice you need
- Separate words wrongly joined together.
- Deductions from general earnings: the benefits code: example of deduction from living accommodation charge
- Separate words wrongly joined together.
- The general rule for employees: expenses: relief is limited to actual expenses incurred: example
- Separate words wrongly joined together.
published amendments
- The general rule for employees: expenses: necessarily incurred: an expense is not deductible merely because the employer requires it
- Separate words wrongly joined together.
- The general rule for employees: expenses: necessarily incurred: an unavoidable expense may not be necessary
- Separate words wrongly joined together.
- The general rule for employees: expenses: necessarily incurred
- Separate words wrongly joined together.
- The general rule for employees: expenses: each and every holder: example
- Separate words wrongly joined together.
- The general rule for employees: expenses: each and every holder: the nature of the expense not the amount
- Separate words wrongly joined together.
- The general rule for employees: expenses: each and every holder: Ricketts v Colquhoun
- Separate words wrongly joined together.
- The general rule for employees: expenses: each and every holder
- Separate words wrongly joined together.
- The general rule for employees: expenses: the restrictive nature of the rule
- Indent quote.
- The general rule for employees: expenses: get the facts
- Separate words wrongly joined together.
- The general rule for employees expenses: relief is limited to expenses actually incurred: example
- Separate words wrongly joined together.
published amendments
- Tax treatment of public house managers: expenses connected with living accommodation where accommodation is exempt from charge; HMRC agreement for a flat rate benefit
- Rate for 2017 to 2018 added.
published amendments
- Employees using own vehicles for work: employers: record-keeping requirements: reasonable evidence
- Apply correct formatting.
- Van fuel benefit from tax year 2005 to 2006: example
- Apply correct formatting.
- Van benefit up to tax year 2004 to 2005: shared and exclusive vans: example 2
- Apply correct formatting.
published amendments
- The general rule for employees: expenses: wholly and exclusively: apportionment: decided cases in which apportionment was permitted
- Separate words wrongly joined together.
- The general rule for employees: expenses: deductions not to exceed earnings: example
- Separate words wrongly joined together.
- The general rule for employees: expenses: in the performance of the duties: Fitzpatrick v CIR
- Separate words wrongly joined together.
- The general rule for employees: expenses: necessarily incurred: example
- Separate words wrongly joined together.
- Employees using own cars or vans for work: the approved amount for passenger payments
- Words joined together.
published amendments
- Car fuel benefit: the multiplier (Section 150(1) ITEPA 2003 amount)
- Add details for tax years 2016 to 2017 to 2018 to 2019.
- Van fuel benefit from tax year 2005 to 2006: cash equivalent
- Add details for tax year 2016 to 2017 to tax year 2018 to 2019.
- Van benefit from tax year 2005 to 2006: cash equivalent
- Add details for tax years 2016 to 2017 to 2018 to 2019.
published amendments
- Particular benefits: exemption for sports and recreation facilities: exclusion of mechanically propelled vehicles and domestic premises
- Remove references to redundant EIMs
published amendments
- The general rule for employees: expenses: wholly and exclusively: apportionment: decided cases in which apportionment was not permitted
- Separate words wrongly joined together.
- The general rule for employees: expenses: effect of reimbursement: reimbursement not claimed
- Separate words wrongly joined together.
published amendments
- The general rule for employees: expenses: dealing with expenses: what evidence should be provided?
- Separate words wrongly joined together.
- The general rule for employees: expenses: dealing with expenses: always give an explanation if you refuse to permit a deduction for an expense
- Separate words wrongly joined together.
- The general rule for employees: expenses: dealing with expenses: how to resolve a dispute
- Separate words wrongly joined together.
- The general rule for employees: expenses: wholly and exclusively: example
- Separate words wrongly joined together.
- Termination payments and benefits: non-cash benefits other than living accommodation received after 6 April 1998: cash equivalent: rules appropriate to particular benefits
- Format table correctly.
published amendments
- Particular benefits: assets placed at the disposal of a director or employee: assets at the disposal of the employee and employer: example
- Reference to updated guidance for tax years 2017/18 onwards.
- Particular benefits: assets placed at the disposal of a director or employee: assets placed at the disposal of an employee and used partly for private purposes and partly for work: example
- Reference to updated guidance for tax years 2017/18 onwards.
- Particular benefits: assets placed at the disposal of a director or employee: assets used partly for private purposes and partly for work purposes: mixed use benefit; background to example in EIM21638
- Reference to updated guidance for tax years 2017/18 onwards.
- Particular benefits: assets placed at the disposal of a director or employee: asset used by the employee partly for private purposes and partly for work purposes
- Reference to updated guidance for tax years 2017/18 onwards.
- Particular benefits: assets placed at the disposal of a director or employee: asset also used in the business or by other employees
- Reference to updated guidance from tax year 2017/18 onwards.
- Particular benefits: assets placed at the disposal of a director or employee: asset unavailable for part of a year
- Reference to updated guidance from tax years 2017/18 onwards.
- Particular benefits: assets placed at the disposal of a director or employee: example
- Reference to new guidance for tax years 2017/18 onwards.
- Particular benefits: cash equivalent of assets placed at the disposal of a director or employee
- Reference to new guidance from 2017/18 onwards.
- Particular benefits: assets placed at the disposal of a director or employee
- Reference to updated guidance for tax years 2017/18 onwards.
- Employee Car Ownership Schemes (ECOS): payments of employee’s personal (pecuniary) liability
- Correct hyperlink applied.
- Employee Car Ownership Schemes: transactions in favour of the employee
- Correct hyperlink applied.
- Airline cabin crew: industry-wide FRE from the tax year 2013 to 2014 onwards: detail
- Format table correctly.
published amendments
- Employee Car Ownership Schemes (ECOS): benefits in kind - payments for employee’s benefit or loan of asset
- Correct hyperlinks applied.
published amendments
- Employee Car Ownership Schemes: payments in connection with use of the vehicle - NICs treatment
- Correct hyperlink applied.
- Employee Car Ownership Schemes: payments to the employee in person in connection with business mileage - tax treatment
- Correct hyperlink applied.
- Employee Car Ownership Schemes (ECOS): tax relief for expenses of business travel
- Correct hyperlink applied.
published amendments
- Removal or transfer costs: relocation companies: guaranteed sale price schemes: right to share of profits
- Separate words joined together and add correct hyperlinks.
- Particular benefits: exemption for trivial benefits – directors and other officers of close companies (from 6 April 2016)
- Example letters to follow previous examples
- Particular benefits: exemption for trivial benefits – conditions to be satisfied – not in recognition of particular services (from 6 April 2016)
- Example letters to follow previous examples
- Particular benefits: exemption for trivial benefits – conditions to be satisfied - cash and cash vouchers (from 6 April 2016)
- Change from employer D to employer G
- Example letter to follow previous examples
- Employment income: compensation for loss of office
- Separate words wrongly joined together.
published amendments
- Particular benefits: exemption for trivial benefits – relationship with other exemptions (from 6 April 2016)
- Example letters to follow previous examples
- Particular benefits: exemption for trivial benefits – directors and other officers of close companies – members of their family or household (from 6 April 2016)
- Example letter to follow previous examples
published amendments
- Seafarers’ Earnings Deduction: Crown servants
- Changed in respect of Royal Fleet Auxiliary - To confirm they are not classed as Crown Servants in respect of SED.
published amendments
- Optional remuneration arrangements: special case exemptions
- Correction to the greater of the cost of the benefit or the amount foregone.
published amendments
- Termination payments and benefits: redundancy payments: Statement of Practice 1/1994: general
- 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: payments made under contractual terms
- Amended to note legislative changes effective from 6 April 2018
- Termination payments and benefits: redundancy payments: statutory redundancy payments
- Amended to note legislative changes effective from 6 April 2018
- Termination payments and benefits: redundancy: general
- Amended to note legislative changes effective from 6 April 2018
- Termination payments and benefits: section 401 ITEPA 2003: exceptions: payments on account of injury or disability: general
- Amended to note legislative changes effective from 6 April 2018
- Termination payments and benefits: section 401 ITEPA 2003: £30,000 threshold: payments and benefits to be aggregated
- Amended to note legislative changes effective from 6 April 2018
- Termination payments and benefits: section 401 ITEPA 2003: £30,000 threshold: payments and benefits received on or after 6 April 1998
- Amended to note legislative changes effective from 6 April 2018
- Termination payments and benefits: section 401 ITEPA 2003: £30,000 threshold: general
- Amended to note legislative changes effective from 6 April 2018
- Termination payments and benefits: section 401 ITEPA 2003: threshold, exceptions, reliefs and reduction
- Amended to note legislative changes effective from 6 April 2018
- Termination payments and benefits: valuation of non-cash benefits received on or after 6 April 1998
- Amended to note legislative changes effective from 6 April 2018
- Termination payments and benefits: meaning of received
- Amended to note legislative changes effective from 6 April 2018
- 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: section 401 ITEPA 2003: foreign aspects: Nichols v Gibson (68TC611)
- Amended to note legislative changes effective from 6 April 2018
- Termination payments and benefits: aection 401 ITEPA 2003: scope of the charge: details
- Amended to note legislative changes effective from 6 April 2018
- Termination payments and benefits: section 401 IPETA 2003: scope of the charge
- 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: section 401 ITEPA 2003: general
- 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: 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): payments made “automatically”, habitually or by practice or custom
- Amended for legislative changes effective from 6 April 2018
- Termination payments and benefits: payments in lieu of notice (PILONs): contractual payments
- Amended for legislative changes effective from 6 April 2018
- 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: contents
- Added links to new guidance pages
- Living accommodation: avoidance area: shadow directors
- Formatting error on GOV.UK version of the page.
published amendments
- Employment income: financial loss allowances
- Content updated.
- 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: foreign service reduction
- Amended to note legislative changes effective from 6 April 2018
- Termination payments and benefits: example: exceptions: foreign service reduction: interaction with £30,000 threshold
- Amended to note legislative changes effective from 6 April 2018
- Termination payments and benefits: example: section 401 ITEPA 2003: exceptions: foreign service
- Amended for typos
- 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: 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: exceptions: foreign service: general
- 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: damages for breach of contract
- Amended to note legislative changes effective from 6 April 2018
- Termination payments and benefits: example: section 401 ITEPA 2003: payment or benefit received after termination
- Amended to note legislative changes effective from 6 April 2018
- Termination payments and benefits: example: section 401 ITEPA 2003: provider of the payment or benefit
- Amended to note legislative changes effective from 6 April 2018
- Termination payments and benefits: example: section 401 ITEPA 2003: in connection with
- Amended to note legislative changes effective from 6 April 2018
- Termination payments and benefits: example: introduction
- Amended to note legislative changes effective from 6 April 2018
- Termination payments and benefits: employer's PAYE responsibilities
- Amended to note legislative changes effective from 6 April 2018
- Termination payments and benefits: redundancy: site agreements for short-service employees: tax treatment
- Amended to note legislative changes effective from 6 April 2018
published amendments
- Particular benefits: exemption for welfare counselling
- Layout.
- Addition of EAP guidelines document.
published amendments
- Car benefit calculation Step 2, accessories: Security enhancements
- CRM to CCM
- Van benefit from tax year 2005 to 2006: cash equivalent
- Page previously amended, but didn't copy to GOV.UK version.
- Page previously amended, but didn't copy to GOV.UK version.
published amendments
- PENP formula: defined terms
- Error on page.
published amendments
- Employment income: directors’ fees received by partnerships: exemption from charge to income tax under Part 2 of ITEPA: conditions to be met: payment must be insubstantial
- New guidance needed as treatment previously allowed by concession has now been enacted in legislation.
- Employment income: directors' fees received by partnerships: exemption from charge to income tax under Part 2 of ITEPA: conditions to be met
- Changes required as treatment previously allowed by concession has now been placed on a legislative footing.
- 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.
- Employment income: directors' fees received by partnerships: exemption from charge to income tax under Part 2 of ITEPA
- Changes required because treatment previously allowed by ESC A37 has now been placed on a legislative footing. Guidance now separates out treatment for partnerships and companies and gives details of legislation. Please note change of title for this.
- Employer-financed and non-approved retirement benefits schemes: contents
- New page added.
- Employer-financed retirement benefits schemes: ill-health and disablement
- Updated guidance on EFRBS excluded ill health benefits.
- Employer-financed retirement benefits schemes: excluded benefits: trivial benefits (from 6 April 2016)
- Updated guidance on EFRBS excluded benefits.
- Employer-financed retirement benefits schemes: excluded benefits: tuition fees for armed forces personnel
- Updated guidance on EFRBS excluded benefits.
- Employer-financed retirement benefits schemes: excluded benefits: armed forces benefits
- Added legislative reference.
- Employer-financed retirement benefits schemes: excluded benefits: equipment for disabled employees
- 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: annual parties and similar functions
- Updated guidance on EFRBS excluded benefits.
- Employer-financed retirement benefits schemes: excluded benefits: recreational benefits
- Updated guidance on EFRBS excluded benefits.
- Employer-financed retirement benefits schemes: excluded benefits: welfare counselling
- Updated guidance on EFRBS excluded benefits.
- Employer-financed retirement benefits schemes: excluded benefits: living accommodation and related benefits: benefits provided to employee's family
- Updated guidance on EFRBS excluded benefits.
- Employer-financed retirement benefits schemes: excluded benefits: living accommodation and related benefits: accommodation related
- Updated guidance on EFRBS excluded benefits.
- Employer-financed retirement benefits schemes: excluded benefits: living accommodation and related benefits: accommodation
- Updated guidance on EFRBS excluded benefits.
- Employer-financed retirement benefits schemes: definition of 'relevant benefits' and 'excluded benefits'
- Updated guidance on EFRBS excluded benefits.