HMRC internal manual

Employment Income Manual

Updates: Employment Income Manual

2022

17 May 2022 published amendments

Employment income: particular items: New Deal, employment zones and particular exemptions contents

Links to EIM01660 archived

Links to EIM01655 archived

Links to EIM01654 archived

Links to EIM01653 archived

Links to EIM01652 archived

Link to EIM01651 archived


Travelling expenses: employees working but not domiciled in the United Kingdom: record qualifying arrival dates

Archived-internal guidance which is outdated.


16 May 2022 published amendments

12 May 2022 published amendments

Social security benefits: list of non-taxable social security benefits

Added details of benefits exempted by The Income Tax (Exemption of Social Security Benefits) Regulations 2022


13 April 2022 published amendments

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

Redacted text

Redacted text for internal use only.

Redacted text

Redacted text

Redacted text


6 April 2022 published amendments

Employment Income Manual: recent changes

Page archived – Old legacy update page no longer required.


Employment Income Manual: recent changes

Page archived – Old legacy update page no longer required.


Employment Income Manual: recent changes

Page archived – Old legacy update page no longer required.


29 March 2022 published amendments

Employment Income Manual: recent changes

Page archived – Old legacy update page no longer required.


Employment Income Manual: recent changes

Page archived – Old legacy update page no longer required.


Employment Income Manual: recent changes

Page archived – Old legacy update page no longer required.


Employment Income Manual: recent changes

Page archived – Old legacy update page no longer required.


Employment Income Manual: recent changes

Page archived – Old legacy update page no longer required.


Employment Income Manual: recent changes

Page archived – Old legacy update page no longer required.


Employment Income Manual: recent changes

Page archived – Old legacy update page no longer required.


Employment Income Manual: recent changes

Page archived – Old legacy update page no longer required.


Employment Income Manual: recent changes

Page archived – Old legacy update page no longer required.


Employment Income Manual: recent changes

Page archived – Old legacy update page no longer required.

Page archived – Old legacy update page no longer required.


Employment Income Manual: recent changes

Page archived – Old legacy update page no longer required.


The taxation of pension income: armed forces pension payments

re-publishing


Para 1(3): loan charge relevant step: interaction with Pt 7A gateway provisions

Changes reflect amendments to loan charge commencement date provisions enacted by Finance Act 2020


The benefits code: car and car fuel benefit: contents

EIM23005 archived, page out of date.


The benefits code: benefits and expenses payments: contents

EIM22050 Archived


28 March 2022 published amendments

The taxation of pension income: pension income: essential principles

Amend hyperlink

Updated hyperlinks

Updated the hyperlinks


The taxation of pension income: Double Taxation Agreements

Updated hyperlink


Benefits: vans (to 2004/05): list of contents

Page archived, page out of date.

Page archived, page out of date.


22 March 2022 published amendments

PAYE: special type of payer or payee: non-resident employee

Updated to remove references to ordinarily resident


Appendix 5: COVID-19 considerations for non-residents and non-domiciled employees for 2020 to 2022

Amended to show guidance withdrawn from 6 April 2022.


17 March 2022 published amendments

Employment income: sick pay and injury payments: examples

Updated examples + fixed formatting


Social security benefits: bereavement support payment

Updated to reflect 2017 changes to bereavement benefits


Social security benefits: bereavement benefits: summary

Updated to reflect 2017 changes to bereavement benefits


Other expenses: home: working from home: examples

hybrid working example added


Employment income: household expenses: payments to reimburse additional costs: introduction

Updated to include reference to hybrid working arrangements.


Employment income: employees who work at home: arrangement of guidance

Updated to include reference to hybrid working arrangements.


Particular benefits: supplies and services provided other than on the employer's premises: introduction

Additional text linking other pages in respect of transfer of ownership


16 March 2022 published amendments

The benefits code: benefits and expenses payments: contents

EIM22100 - Van benefit to 2004/05: shared availability: payment for private use of van Page archived, page out of date. 


15 March 2022 published amendments

EIM22051 - Van benefit to 2004/05: general

EIM22051 archived

Page is out of date and has been archived

Page is out of date and has been archived


2 March 2022 published amendments

Residence or employment in the Irish Republic: United Kingdom employments

Amended to remove reference to ordinarily resident – no longer applies under the SRT.


Residence: taxpayers leaving the United Kingdom: when to issue form P85

Amended to reflect the correct RDRM guidance.


Residence: taxpayer coming to the United Kingdom: taxpayer’s residence status in the United Kingdom from the date of arrival

Amended to reflect that under the SRT the concept of ordinarily resident is rendered obsolete.


Residence or employment in the United Kingdom: employees resident and not resident in the same tax year

Removed link to ESC A11 as it no longer applies from 2013 to 2014.


Residence or employment in the United Kingdom:

Amended to reflect that split years under the SRT is now legislated and that from 2013 to 2014 ESC A11 no longer applies.


Residence or employment in the United Kingdom

Amended to make mention of the Statutory Residence Test and where to find guidance on this.


Residence or employment in the United Kingdom

Updated to reflect that under the SRT ordinarily resident no longer applicable.


Residence or employment in the United Kingdom

To include reference to the Statutory Residence Test and where to find guidance for this.


Claims to be not domiciled in the United Kingdom: action on receipt of claim

To include reference to deemed domicile and where to find the guidance on this.


1 March 2022 published amendments

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

Amended first sentence to include mention of relevant lump sums, and general housekeeping.


Employment income provided through third parties: exclusions: retirement benefits etc: purchases out of annuities out of pension scheme rights

Amended definition of ‘insurance company’ to reflect changes to section 275(1) FA 2004 after EU Exit, and general housekeeping.


Employer-financed retirement benefits schemes: winding up the scheme

First substantive paragraph has been removed – it was timely comment in 2006 but isn’t so in 2022. Also housekeeping amendments.


Employer-financed retirement benefits schemes: cash benefits received

Slight improvement to wording in second bullet and housekeeping amendments.


Employer-financed retirement benefits schemes: arrangements for providing security for payment of benefits in future

Updated for changes introduced by Part 7A ITEPA so readers don't need to go to another page for the information (previously notice/link at top of page). Reworded the section about the effect of s307(1A) ITEPA for clarity. Also general housekeeping.


Employer-financed retirement benefits schemes: contributions made by employer

Updated to explain how changes in FA 2011 introducing Part 7A ITEPA 2003 affect the current position, so readers don't need to go to another page for the information (previously a 'notice' and link at the top of the page).


Employer-financed retirement benefits schemes: definition of 'responsible person'

Updated further guidance ('refer to') target. Rephrased the way the list is worded to better explain how the pecking order works.


Tax treatment of particular occupations: S to Z: working rule agreements: rates of allowance paid under particular agreements: Technical Lighting and Access Specialists

Increased rates from 1 July 2022.


Employer-financed retirement benefits schemes: persons chargeable and residence rules

Changed presentation of content about tax rates for payments to non-individuals, so current rate of tax is stated first, and then prior rates after that. Also some reformatting and housekeeping amendments.


Non-approved and employer-financed retirement benefits schemes: introduction

Reorganised and updated content to reflect past changes in the registration process, removed an outdated overview of no longer recent changes, removed some repetition and de-restricted mentions of interactions with other provisions.


25 February 2022 published amendments

27 January 2022 published amendments

Car benefit: emergency vehicles exemption: conditions 1 to 3

Clarify HMRC’s view in relation to Condition 5 - person is commuting.


Car benefit: emergency vehicles exemption: conditions 4 to 5

Clarify HMRC’s view in relation to Condition 5 - person is commuting.


13 January 2022 published amendments

2021

21 December 2021 published amendments

Particular benefits: exemption for bicycles

Include guidance on electrically assisted pedal cycles.


7 December 2021 published amendments

Benefits and exemptions: coronavirus diagnostic tests

The content has been amended to reflect extension of the relevant exemption into the 2021 to 2022 tax year. The guidance has also been amended to more accurately reflect the types of coronavirus test that are covered by the exemption.


6 December 2021 published amendments

10 November 2021 published amendments

Particular benefits: exemption for bicycles

The content has been amended to include guidance on how s244(3) ITEPA 2003 applies to cycles provided under bicycle share schemes and pool bike arrangements.


21 October 2021 published amendments

Deductions: directors’ and officers’ liabilities: relief for ex-employees

The guidance on the application of section 577 ITEPA 2003 was previously incorrect. The content has been amended to correct the guidance on the application of section 577 in respect of post-employment earnings.


24 August 2021 published amendments

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

Delete reference that we are awaiting Royal Assent.


PENP formula: how to calculate ‘P’

Delete reference that we are awaiting Royal Assent.


20 July 2021 published amendments

Tax treatment of working rule agreements: operation of agreements by employers

Amend first paragraph and remove link to van benefit.


13 April 2021 published amendments

PENP formula: how to calculate ‘P’

New guidance effective from 6 April 2021.


PENP formula: how to calculate ‘P’: examples

Example 4 added.


Termination payments and benefits: example: foreign service reduction

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


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

New rules from 6 April 2021.


7 April 2021 published amendments

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

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


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

Make changes for 2021 to 2022 tax year appropriate percentages.


6 April 2021 published amendments

31 March 2021 published amendments

30 March 2021 published amendments

Tax treatment of particular occupations: S to Z: contents

Link to EIM71319 archived.


Van benefit from tax year 2005 to 2006: cash equivalent

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


11 March 2021 published amendments

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

Make changes in response to HSE guidance.


Other expenses: clothing: protective clothing

Make changes in response to HSE guidance.


Other expenses: clothing: specialist clothing

Make changes in response to HSE guidance.


9 March 2021 published amendments

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

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


Optional remuneration arrangements: transitional provisions

Bullet point for Statutory Parental Bereavement Pay added.


8 March 2021 published amendments

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

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


16 February 2021 published amendments

27 January 2021 published amendments

The taxation of pension income: contents

Links to EIM74051 to EIM74060 archived.


26 January 2021 published amendments

22 January 2021 published amendments

Appendices: contents page

Add appendix 5.


21 January 2021 published amendments

Data protection

New Page on Data Protection


20 January 2021 published amendments

19 January 2021 published amendments

Benefits and exemptions: coronavirus diagnostic tests

Addition to guidance for exemptions available on coronavirus antigen tests


2020

22 December 2020 published amendments

Particular benefits: exemption for bicycles

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


18 December 2020 published amendments

14 December 2020 published amendments

Other expenses: home: household expenses

Change of wording in first sentence.


Other expenses: home: working from home

Change of wording in second sentence.


23 November 2020 published amendments

20 November 2020 published amendments

Non-approved schemes: definition of 'scheme'

Updated information about where to seek assistance.


Non-approved schemes: general definitions

Updated information about where to seek assistance.


Non-approved schemes: introduction

Updated information about where to seek assistance.


Employer-financed retirement benefits schemes: reporting responsibilities

Updated contact information.


6 November 2020 published amendments

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

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


1 October 2020 published amendments

22 September 2020 published amendments

21 September 2020 published amendments

Salary sacrifice: request to HMRC to approve arrangements after implementation

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


14 September 2020 published amendments

PENP formula: how to calculate ‘D’

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


24 August 2020 published amendments

Particular benefits: exemption for welfare counselling

Change to medical treatment guidance from 6 April 2020.


24 July 2020 published amendments

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

Change reference from ‘dispensation’ to ‘exemption’.


22 July 2020 published amendments

Tax treatment of particular occupations: S to Z: contents

Add entries for EIM71120, EIM71125 and EIM71130.


14 July 2020 published amendments

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

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


30 June 2020 published amendments

Other expenses: flat rate expenses: table of agreed amounts

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


5 June 2020 published amendments

21 May 2020 published amendments

20 April 2020 published amendments

17 April 2020 published amendments

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

Change frequency of visit in first paragraph.


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

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


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

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


16 April 2020 published amendments

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

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


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

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


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

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


15 April 2020 published amendments

2 April 2020 published amendments

31 March 2020 published amendments

Living accommodation exemption: handling issues on representative occupiers

Add guidance for withdrawal of concessionary treatment.


Living accommodation exemption: meaning of representative occupier

Add guidance for withdrawal of concessionary treatment.


Living accommodation exemption: representative occupiers

Add guidance for withdrawal of concessionary treatment.


30 March 2020 published amendments

24 March 2020 published amendments

6 March 2020 published amendments

4 March 2020 published amendments

3 March 2020 published amendments

Travel expenses: travel for necessary attendance: safeguards against abuse: journeys treated as ordinary commuting: example

Included additional narrative to clarify meaning and updated links to other EIM pages.


12 February 2020 published amendments

Employment income: work-related training: provision by third parties

comments closed

Separate words wrongly joined together.


Employment income: work-related training: general

insertion of EIM links

insertion of links and removal of reference to SE01350 page that is no longer current and doesn't have matching EIM page


Employment income: work-related training: reimbursement of pre-employment training expenses: Silva v Charnock (SpC332)

insertion of link to EIM1230

insert of link to Silva v Charnock


Employment income: further education and training costs: Individual Training Accounts: where the exemption does not apply

insertion of link for EIM01315


5 February 2020 published amendments

Salary sacrifice: request to HMRC to approve arrangements before implementation

Replacement of reference to COP10 with reference to HMRCs Non-statutory Clearance Service as COP10 now obsolete.


The benefits code: beneficial loans: calculating the cash equivalent: late interest payments: doubt about obligation to pay interest

Insertion of hyperlink and extra space where two words were joined up


27 January 2020 published amendments

Termination payments and benefits: previous version of EIM12965: statutory compensation for discrimination and compensation for hurt feelings

Previous version of guidance at EIM12965


Termination payments and benefits: statutory compensation for discrimination and compensation for hurt feelings

Guidance re-drafted as previous wording incorrectly stated that compensation payments for discrimination can only be taxable under s401 ITEPA 2003 and now more clearly reflects our view on this matter.


16 January 2020 published amendments

Termination payments and benefits: example: foreign service reduction

Inserted new example of Foreign Service Relief calculation by reference to UK + overseas workdays. Inserted link to new page EIM13877.


Termination payments and benefits: example: exceptions: foreign service reduction: interaction with £30,000 threshold

Clarified example of Foreign Service Reduction calculation,


Termination payments and benefits: example: section 401 ITEPA 2003: exceptions: foreign service

Corrected numerical errors and inserted link to EIM13985.


Termination payments and benefits: section 401 ITEPA 2003: foreign service: reduction of charge

Amended to clarify that Foreign Service Reduction applies to both the element of any termination payment that is post-employment notice pay (PENP) and the element which is subject to section 403 ITEPA 2003. Inserted link to new page EIM13877.


Foreign service: interaction with PENP

Formatting

Added link to new page EIM13877 which is likely to be relevant for users of this page.


9 January 2020 published amendments

2019

11 December 2019 published amendments

Assessments, appeals and other procedures: assessments

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


3 December 2019 published amendments

5 November 2019 published amendments

1 November 2019 published amendments

2 October 2019 published amendments

10 September 2019 published amendments

Volunteer drivers’ guidance: how much can I receive before I have to pay tax?

Suggested change from customer feedback to use correct terminology.


2 September 2019 published amendments

16 July 2019 published amendments

Particular benefits: Canteen arrangements: reimbursement of cost of food brought in by employee

Emphasis on reimbursement not exempt under s317 nor is any direct payment made by the employer on the employees behalf.


25 June 2019 published amendments

13 June 2019 published amendments

Employment income: scholarship income: student union officials

Updated guidance in line with policy review


Employment income: scholarship income: awards to researchers by the European Union

Updated guidance in line with policy review


Employment income: scholarship income: miscellaneous awards: awards made by overseas bodies

Updated guidance in line with policy review


Employment income: scholarship income: miscellaneous awards: awards made by Government departments or Government sponsored bodies

Updated guidance in line with policy review


Employment income: scholarship income: miscellaneous awards: awards made by universities etc.

Updated guidance in line with policy review


Employment income: scholarship income: miscellaneous awards: teacher training bursaries; teaching grants; golden hellos

Updated guidance in line with policy review


Employment income: scholarship income: miscellaneous awards: training grants made by Health and Social Services

Updated guidance in line with policy review


Employment income: scholarship income: miscellaneous awards: research awards or fellowships

Updated guidance in line with policy review


Employment income: scholarship income: directors and employees

Updated guidance in line with policy review


Employment income: scholarship income: rates of payment under Statement of Practice 4/86: examples

Updated guidance in line with policy review


Employment income: scholarship income: meaning of at a university, college, school or other educational establishment

Updated guidance in line with policy review


Employment income: scholarship income: meaning of full time education

Updated guidance in line with policy review


Employment income: scholarship income: meaning of scholarship

Updated guidance in line with policy review


Employment income: scholarship income: rates of payment under Statement of Practice 4/86

Updated guidance in line with policy review


Employment income: scholarship income: Statement of Practice 4/86: academic years commencing on and after 1 September 2007

updated guidance in line with policy review


Employment income: scholarship income: scholarship and apprenticeship schemes at universities and colleges

Updated guidance in line with policy review


Employment income: scholarship income: payments taxable as employment income?

Updated guidance in line with policy review


Employment income: scholarship income: general

Updated guidance in line with policy review


24 May 2019 published amendments

17 May 2019 published amendments

Particular benefits: recommended medical treatment to help an employee return to work

Any one of the conditions listed in the guidance must apply.


23 April 2019 published amendments

15 April 2019 published amendments

Employment income: professional remuneration: other points

Removal of final paragraph referencing EP8505 and modified PAYE arrangements. EP8505 no longer exists. It has been replaced by PAYE70245 but the modified PAYE arrangements referred to do not apply from 2014-2015 so the paragraph is no longer relevant


8 April 2019 published amendments

2 April 2019 published amendments

1 April 2019 published amendments

28 March 2019 published amendments

Car benefit: Emergency vehicles: charge to tax

Correct legislative reference.


26 March 2019 published amendments

Optional remuneration arrangements: cars made available for private use

Updated to reflect changes in respect of capital contributions and connected benefits effective from 6 April 2019


18 March 2019 published amendments

5 March 2019 published amendments

28 February 2019 published amendments

26 February 2019 published amendments

Employment income: alphabetical list of particular items

Changes required to update Employment income alphabetical list page to include new EIM pages/guidance.


Employment income: scale rate expenses payments: accommodation and subsistence payments to employees travelling outside the UK: tables of overseas scale rates: what the tables contain: what is not covered

Hyperlinks to EIM05280 inserted

Various. New words to be inserted, some to be deleted and new paragraphs to be inserted.


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

Change a reference from “benchmark” to “overseas” and insert two new examples (8 and 9).


Employment income: scale rate expenses payments: accommodation and subsistence payments to employees travelling outside the UK: Airline employees: relationship with Flight Duty Allowances

Remove a reference to “benchmark” and replace it with “overseas”.


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

Some words to be deleted and others to be added – removing references to “benchmark” and replacing them with “overseas scale”.


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

Various. New words to be inserted, some to be deleted and new paragraphs to be inserted.


25 February 2019 published amendments

21 February 2019 published amendments

Tax treatment of lorry drivers: employer guidance: scale rate payments to drivers

Extra paragraphs/content for change in legislation from April 2019 in relation to checking requirement.

Extra paragraphs for change in legislation from April 2019 in relation to checking requirement.


Tax treatment of lorry drivers: employer guidance: scale rate payments to drivers: frequently asked questions

Extra paragraphs for change in legislation from April 2019 in relation to checking requirement.


Tax treatment of lorry drivers: subsistence allowances paid to lorry drivers: documentary evidence

Extra paragraph for change in legislation from April 2019 in relation to checking requirement.


Tax treatment of lorry drivers: subsistence allowances paid to lorry drivers

Extra paragraph for change in legislation from April 2019 in relation to checking requirement.


Tax treatment of lorry drivers: allowances paid to lorry drivers: porters in removal vans

Extra paragraph for change in legislation from April 2019 in relation to checking requirement.


Exemption for amounts which would otherwise be deductible: checking systems: models

Extra paragraph for change in legislation from April 2019 in relation to checking requirement.


Asset made available without transfer to a director or employee: when it applies

Emergency vehicles captured by section 203 & section 205


Exemption for amounts which would otherwise be deductible: checking systems

Extra paragraph for change in legislation from April 2019 in relation to checking requirement.


Exemption for amounts which would otherwise be deductible: payments at a benchmark rate

Extra paragraph inserted for change in legislation from April 2019 in relation to checking requirement.


Exemption for amounts which would otherwise be deductible: conditions

Extra paragraph for change in legislation from April 2019 in relation to checking requirement.


20 February 2019 published amendments

18 February 2019 published amendments

Tax treatment of particular occupations: contents L to R: tax treatment of Post Office employees: sub-postmasters: 6 April 2019 onwards

New page to refelct withdrawal of the extra statutory concession allowing post office remuneration to be included withing trading accounts as from 6 April 2019.


14 February 2019 published amendments

Employment income: particular items: A to P: contents

Entry added for charging facilities at or near the employee's workplace.


Car benefit: special cases: issues relating to electric cars

Updated for workplace charging exemption and advisory electricity rates.


13 February 2019 published amendments

Benefits: pension provisions

update for FA 2019.


30 January 2019 published amendments

2 January 2019 published amendments

2018

18 December 2018 published amendments

14 December 2018 published amendments

Para 3(1), (2) and (3): loan charge relevant step: meaning of outstanding loan

Wrong date changed from '17 March 2017' to '17 March 2016'.


Payments and benefits connected with taxable cars, vans and exempt heavy good vehicles

Change to short title


PENP formula: defined terms

Error on page.


Relevant termination awards received on or after 6 April 2018

Adding additional detail to clarify the existing example.


Employment income: directors’ fees received by partnerships: exemption from charge to income tax under Part 2 of ITEPA: conditions to be met: payment must be insubstantial

New guidance needed as treatment previously allowed by concession has now been enacted in legislation.


Volunteer drivers’ guidance: mileage payments

New page with guidance for volunteer drivers


Tax treatment of benefits matches and testimonials given to sportspersons - changes from 6 April 2017

Tax treatment of benefits matches and testimonials given to sportspersons - changes from 6 April 2017


Tax treatment of benefits matches and testimonials given to sportspersons – changes from 6 April 2017 – conditions for tax exemption on first £100,000 payment

Tax treatment of benefits matches and testimonials given to sportspersons – changes from 6 April 2017 – conditions for tax exemption on first £100,000 payment


Tax treatment of benefits matches and testimonials given to sportspersons –The Sporting Testimonial Payments (Excluded Relevant Step) Regulations

Tax treatment of benefits matches and testimonials given to sportspersons - The Sporting Testimonial Payments (Excluded Relevant Step) Regulations


Optional remuneration arrangements: definition

Delete reference to cash since OpRA includes any form of earnings within Chapter 1 of Part 3 and the reference could lead people to think non-cash earnings are not within OpRA


Optional remuneration arrangements: the amount foregone

Additional example added.


Optional remuneration arrangements: transitional provisions

Additional examples provided.


Optional remuneration arrangements: vouchers and credit tokens

review date


Optional remuneration arrangements: living accommodation

Optional remuneration arrangement - Links to guidance


Optional remuneration arrangements: cars with CO2 emissions of 75 grams or less per kilometre

review date


Optional remuneration arrangements: cars made available for private use

To include connected benefits provided with a car.


Optional remuneration arrangements: car fuel made available for private use

review date


Optional remuneration arrangements: van fuel made available for private use

review date


Optional remuneration arrangements: employment-related benefits

Amendment to correct a technical error in the text which previously incorrectly referred to section 202 as treating sickness absence payments as excluded payments.


Optional remuneration arrangements: general exclusion from exemptions

Removal of circular reference.


Optional remuneration arrangements: excluded exemptions

Clarification that contributions in respect of death benefits provided under registered pension schemes remain exempt under section 308 ITEPA, even when provided under optional remuneration arrangements.


Optional remuneration arrangements: special case exemptions

Amendment


Optional remuneration arrangements: particular issues – mileage allowance payments

Last sentence removed because it is potentially confusing


Employment income: general: payments for “image rights”: background

Scheduled published time.


Employment income: general: payments for “image rights”: use of a company

Scheduled published time.


Employment income: general: payments for “image rights”: HMRC enquiries

Scheduled published time.


Particular benefits: exemption for trivial benefits – conditions to be satisfied (from 6 April 2016)

Change in legislation.


Particular benefits: exemption for trivial benefits – conditions to be satisfied - the cost of the trivial benefit (from 6 April 2016)

Edit to an example and a further example added.


Particular benefits: exemption for trivial benefits – conditions to be satisfied - cash and cash vouchers (from 6 April 2016)

Change from employer D to employer G


Particular benefits: exemption for trivial benefits – conditions to be satisfied – contractual obligation (from 6 April 2016)

Change in legislation.


Particular benefits: exemption for trivial benefits – conditions to be satisfied – not in recognition of particular services (from 6 April 2016)

Example letters to follow previous examples


Particular benefits: exemption for trivial benefits – directors and other officers of close companies (from 6 April 2016)

Example letters to follow previous examples


Particular benefits: exemption for trivial benefits – directors and other officers of close companies – members of their family or household (from 6 April 2016)

Example letter to follow previous examples


Particular benefits: exemption for trivial benefits – relationship with other exemptions (from 6 April 2016)

Example letters to follow previous examples


Particular benefits: exemption for trivial benefits – miscellaneous issues (from 6 April 2016)

Change in legislation.


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

Updated guidance on EFRBS excluded benefits.


Exemption for amounts which would otherwise be deductible: bespoke agreements - revocation of approval

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


Exemption for amounts which would otherwise be deductible: checking systems

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


Exemption for amounts which would otherwise be deductible: checking systems: models

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


Employment income: financial loss allowances

Content updated.


Employment income: directors' fees received by partnerships: exemption from charge to income tax under Part 2 of ITEPA

Changes required because treatment previously allowed by ESC A37 has now been placed on a legislative footing. Guidance now separates out treatment for partnerships and companies and gives details of legislation. Please note change of title for this.


Employment income: directors' fees received by partnerships: exemption from charge to income tax under Part 2 of ITEPA: conditions to be met

Changes required as treatment previously allowed by concession has now been placed on a legislative footing.


Employment income: professional remuneration: strict legal position

Change needed to add link to EIM03004 which was previously omitted.


Employment income: professional remuneration: exemption for charge to income tax under Part 2 of ITEPA: conditions to be met

Treatment previously allowed by extra statutory concession is now allowed by legislation. Changes to the title and to the page needed to reflect the conditions that must be met under the legislation.


Employment income: professional remuneration: other points

Minor tidying up of page as part of wider amendments for prior pages.


Employment income: scale rate expenses payments: general

Guidance updated to reflect changes in legislation on paid or reimbursed expenses from April 2016. Additional text on the application of the new legislation to scale rate payments.


Employment income: scale rate expenses payments: subsistence expenses: sampling guidance

Guidance updated to reflect changes in legislation on paid or reimbursed expenses from April 2016. Additional text on transitional rules and repeal of dispensations.


Employment income: scale rate expenses payments: subsistence expenses: sampling guidance: expenses to be included

Guidance updated to reflect changes in legislation on paid or reimbursed expenses from April 2016.


Employment income: scale rate expenses: subsistence expenses: table of benchmark scale rates

Wrong figure for 'late evening rate' corrected.


Employment income: scale rate expenses: benchmark rates: questions and answers

Guidance updated to reflect changes in legislation on paid or reimbursed expenses from April 2016. Additional reference to detailed guidance on paid or reimbursed expenses.


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

Guidance updated to reflect changes in legislation on paid or reimbursed expenses from April 2016. International rates can continue to be used as previously.


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

Guidance updated to reflect changes in legislation on paid or reimbursed expenses from April 2016.


Employment income: scale rate expenses payments: accommodation and subsistence payments to employees travelling outside the UK: Airline employees: relationship with Flight Duty Allowances

Guidance updated to reflect changes in legislation on paid or reimbursed expenses from April 2016. Airline scale rate payments – Flight duty allowance within the exemption for paid or reimbursed expenses.


Employment income: scholarship income: miscellaneous awards: teacher training bursaries; teaching grants; golden hellos

Edit hyperlink.


PAYE: special types of payment: employee fails to make good PAYE: employer's requirement: notional payments

The changes incorporate the Disguised Remuneration (Part 7A) Legislation


Termination payments and benefits: introduction: applying the legislation

Clarification of the scope of s394 ITEPA 2003.


Termination payments and benefits: handling enquiries: application of Clearances and Approvals 1 (CAP1)

Clarification of the scope of s394 ITEPA 2003.


Termination payments and benefits: payments in lieu of notice (PILONs) and gardening leave: general

Amended for legislative changes effective from 6 April 2018


Termination payments and benefits: payments in lieu of notice (PILONs): contractual payments

Amended for legislative changes effective from 6 April 2018


Termination payments and benefits: payments in lieu of notice (PILONs): payments made “automatically”, habitually or by practice or custom

Amended for legislative changes effective from 6 April 2018


Termination payments and benefits: payments in lieu of notice (PILONs): damages and agreements

Amended to note legislative changes effective from 6 April 2018


Termination payments and benefits: payments in lieu of notice (PILONs): agreements

Amended to note legislative changes effective from 6 April 2018


Termination payments and benefits: section 401 ITEPA 2003: general

Amended to note legislative changes effective from 6 April 2018


Termination payments and benefits: types of payment within section 401 ITEPA 2003

Clarification of the scope of s394 ITEPA 2003.


Termination payments and benefits: section 401 IPETA 2003: scope of the charge

Amended to note legislative changes effective from 6 April 2018


Termination payments and benefits: aection 401 ITEPA 2003: scope of the charge: details

Amended to note legislative changes effective from 6 April 2018


Termination payments and benefits: section 401 ITEPA 2003: foreign aspects: Nichols v Gibson (68TC611)

Amend an error on the page.


Termination payments and benefits: year for which the payment or benefit is income

Amended to note legislative changes effective from 6 April 2018


Termination payments and benefits: meaning of received

Amended to note legislative changes effective from 6 April 2018


Termination payments and benefits: section 401 ITEPA 2003: threshold, exceptions, reliefs and reduction

Amend an error on the page and make 3 hyperlinks live.


Termination payments and benefits: section 401 ITEPA 2003: £30,000 threshold: general

Amended to note legislative changes effective from 6 April 2018


Termination payments and benefits: section 401 ITEPA 2003: £30,000 threshold: payments and benefits received on or after 6 April 1998

Amended to note legislative changes effective from 6 April 2018


Termination payments and benefits: section 401 ITEPA 2003: £30,000 threshold: payments and benefits to be aggregated

Amended to note legislative changes effective from 6 April 2018


Termination payments and benefits: section 401 ITEPA 2003: exceptions: payments on death

Clarification of the scope of s394 ITEPA 2003.


Termination payments and benefits: Section 401 ITEPA 2003: exceptions: lump sums from overseas pension schemes

Clarify the updated position since 2014.


Termination payments and benefits: Section 401 ITEPA 2003: exceptions: foreign service: general

Amended to note legislative changes effective from 6 April 2018


Termination payments and benefits: section 401 ITEPA 2003: exceptions: 'foreign service': definition

Amended to note legislative changes effective from 6 April 2018


Termination payments and benefits: section 401 ITEPA 2003: foreign service: reduction of charge

Amended to note legislative changes effective from 6 April 2018


Termination payments and benefits: redundancy: general

Amended to note legislative changes effective from 6 April 2018


Termination payments and benefits: redundancy payments: statutory redundancy payments and approved contractual payments

Amended to note legislative changes effective from 6 April 2018


Termination payments and benefits: payments made under contractual terms

Amended to note legislative changes effective from 6 April 2018


Termination payments and benefits: non-statutory redundancy payments: general

Amended to note legislative changes effective from 6 April 2018


Termination payments and benefits: redundancy payments: Statement of Practice 1/1994: general

Amended to note legislative changes effective from 6 April 2018


Termination payments and benefits: redundancy: site agreements for short-service employees: tax treatment

Amended to note legislative changes effective from 6 April 2018


Termination payments and benefits: employer's PAYE responsibilities

Amended to note legislative changes effective from 6 April 2018


Termination payments and benefits: example: compromise agreements

Amended to note legislative changes effective from 6 April 2018


Termination payments and benefits: example: section 401 ITEPA 2003: exceptions: foreign service

Amended for typos


Termination payments and benefits: example: exceptions: foreign service reduction: interaction with £30,000 threshold

Amended to note legislative changes effective from 6 April 2018


Termination payments and benefits: example: foreign service reduction

Amended to note legislative changes effective from 6 April 2018


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

Updated guidance on EFRBS excluded benefits.


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

Updated guidance on EFRBS excluded benefits.


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

Updated guidance on EFRBS excluded benefits.


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

Updated guidance on EFRBS excluded benefits.


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

Updated guidance on EFRBS excluded benefits.


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

Updated guidance on EFRBS excluded benefits.


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

Updated guidance on EFRBS excluded benefits.


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

Updated guidance on EFRBS excluded benefits.


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

Updated guidance on EFRBS excluded benefits.


Employer-financed retirement benefits schemes: excluded benefits: tuition fees for armed forces personnel

Updated guidance on EFRBS excluded benefits.


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

Updated guidance on EFRBS excluded ill health benefits.


Employer-financed retirement benefits schemes: overseas schemes

Reflect legislative changes introduced by Finance Act 2017 from 6 April 2017.


Employer-financed retirement benefits schemes: Extra-Statutory Concession A10: aim

Reflect legislative changes introduced by Finance Act 2017 from 6 April 2017.


Employer-financed retirement benefits schemes: Extra-Statutory Concession A10: text

Content on application of ESC A10 after 5 April 2011 moved to this page from EIM15325.


Employer-financed retirement benefits schemes: Extra-Statutory Concession A10 and relief under Section 395B ITEPA 2003: Section 615 schemes

Added content on closure of section 615 schemes to further accrual after 5 April 2017.


Employer-financed retirement benefits schemes: non-UK service relief

Added reference to legislation on relevant lump sums.


Employer-financed retirement benefits schemes: overseas relief examples

Added reference to legislation on relevant lump sums and amended one example.


Vouchers and credit-tokens: childcare vouchers

Entry added for 'Childcare vouchers: from 4 October 2018: eligible employee'.


Vouchers and credit-tokens: childcare vouchers: exemption from 6 April 2005 to 5 April 2011

Amendment needed to reflect that employer supported childcare is closed to new entrants


Vouchers and credit-tokens: amount and year of charge

correct error.


Particular benefits: supplies and services provided other than on the employer's premises: employer subscribes for telephone line in the employee's home

Wrong page reference corrected.


Particular benefits: assets placed at the disposal of a director or employee: example

Reference to new guidance for tax years 2017/18 onwards.


Particular benefits: assets placed at the disposal of a director or employee: asset unavailable for part of a year

Reference to updated guidance from tax years 2017/18 onwards.


Particular benefits: assets placed at the disposal of a director or employee: assets used partly for private purposes and partly for work purposes: mixed use benefit; background to example in EIM21638

Reference to updated guidance for tax years 2017/18 onwards.


Particular benefits: assets placed at the disposal of a director or employee: assets placed at the disposal of an employee and used partly for private purposes and partly for work: example

Reference to updated guidance for tax years 2017/18 onwards.


Particular benefits: transfer of an asset previously available for use by a director or employee

OpRA rules from 6 April 2017.


Particular benefits: PAYE tax not deducted from director's earnings: to which directors do the special rules apply and when do they apply?

Correct two hyperlinks applied. Replace 'the Inland Revenue' with 'HMRC'.


Particular benefits: PAYE tax not deducted from director's earnings: the amount chargeable and when chargeable

Replace Inland Revenue with HMRC.


Particular benefits: pension provision: pensions advice provided by an employer: exemption from charge

Link to change in legislation from 6 April 2017.


Benefits: retraining costs

Correct hyperlink applied.


Particular benefits: treatment of benefits that are trivial in amount (to 5 April 2016)

Change in legislation.


Particular benefits: treatment of benefits that are trivial in amount: factors to bear in mind - distinguish from “minor” benefits (to 5 April 2016)

Change in legislation.


Particular benefits: treatment of benefits that are trivial in amount: action to take (to 5 April 2016)

Change in legislation.


Particular benefits: trivial benefits - examples (to 5 April 2016)

Change in legislation.


Benefits: exemption for employer supported childcare: general: arrangement of guidance

Amendment needed to reflect that employer supported childcare is closed to new entrants


Benefits: exemptions for certain employer supported childcare from 6 April 2005: summary of the new provisions

Employer supported childcare is closed to new entrants.


Benefits: exemptions: other childcare and childcare vouchers: availability to all employees

Employer supported childcare is closed to new entrants.


Van benefit from 2014/15: payments for private use of van

Making good amendment from 2017/18.


Car benefit calculation Step 8, payments for private use 2014/15 onwards - exceptional circumstances

Making good amendment from 2017/18


Deductions: directors’ and officers’ liabilities: qualifying contracts of insurance

Amendment for 6 April 2017 onwards.


Deductions: directors’ and officers’ liabilities: relief for ex-employees

Amendment from 6 April 2017 onwards.


Employee Car Ownership Schemes (ECOS): PAYE Settlement Agreements (PSAs) and similar arrangements

Update PSA hyperlink.


Travel expenses: travel for necessary attendance: Employment intermediaries

Updated for change in legislation for intermediaries.


Travel expenses: travel for necessary attendance: personal service companies: examples

Updated for change in legislation for intermediaries.


Other expenses: Losses

Text revised to be consistent with new guidance inserted at EIM00800 to EIM00845.


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

Rates earlier than 2003 are sufficiently out of date that we are unlikely ever to be asked for further detail.


Deductions from earnings: capital allowances: calculation of the allowances due: balancing allowances and charges: how they are calculated

Guidance for pre-6 April 2002 removed.


Double taxation: procedure

Remove reference to guidance which no longer exists.


Salary Sacrifice: reason for sacrifice

Optional remuneration arrangement amendments.


Salary sacrifice: conditions for successful salary sacrifice: entitlement to cash

Optional remuneration arrangement amendment.


Salary sacrifice: conditions for successful sacrifice: right to revert to original salary

Optional remuneration arrangement amendments.


Salary sacrifice: conditions for successful salary sacrifice: effectiveness of contractual arrangement

Optional remuneration arrangement amendments.


Salary sacrifice: conditions for successful salary sacrifice: implementation of contractual arrangement: payslip information

Optional remuneration arrangement amendments.


Salary sacrifice: request to HMRC to approve arrangements before implementation

Optional remuneration arrangement amendments.


Salary sacrifice: request to HMRC to approve arrangements after implementation

Optional remuneration arrangement amendments.


Salary sacrifice: contributions to a registered pension scheme: practical considerations

Optional remuneration arrangement amendments.


Salary sacrifice: contributions to a registered pension scheme: income tax effects

Optional remuneration arrangement amendments.


Salary sacrifice: contributions to a registered pension scheme: example of successful salary sacrifice

Optional remuneration arrangement amendments.


Salary sacrifice: contributions to a registered pension scheme: example of unsuccessful salary sacrifice

Optional remuneration arrangement amendments.


Employment income provided through third parties: exclusions: employee benefit packages: general

Change the references from RPSM (registered pension schemes manual) to PTM (Pensions Tax Manual) which replaced it in 2015.


Employment income provided by third parties: exclusions: pension schemes

Change the references from RPSM (registered pension schemes manual) to PTM (Pensions Tax Manual) which replaced it in 2015.


Employment income provided through third parties: exclusions: retirement benefits etc: pension income chargeable under Part 9

Content amended to reflect that from 6 April 2017 the 10% foreign pension deduction only applies to certain overseas government pensions.


Employment income provided through third parties: exclusions: retirement benefits etc: employee pension contributions

Change the references from RPSM (registered pension schemes manual) to PTM (Pensions Tax Manual) which replaced it in 2015.


Employment income provided through third parties: exclusions: retirement benefits etc: Steps sourced from UK tax relieved funds and relevant transfer funds

Change the references from RPSM (registered pension schemes manual) to PTM (Pensions Tax Manual) which replaced it in 2015.


Employment income provided through third parties: exclusions: retirement benefits etc: Steps following unauthorised payments under Registered Pension Schemes

Change the references from RPSM (registered pension schemes manual) to PTM (Pensions Tax Manual) which replaced it in 2015.


Tax treatment of payments from Local Medical Committees to part-time committee members

Changes required to reflect fact that treatment allowed by extra-statutory concession has now been placed on a legislative footing. Reference now made to legislation and links updated to pages that provide fuller explanations.


Tax treatment of benefits matches and testimonials given to sportsmen and women - in particular rugby, soccer and cricket players

Add final paragraph to advise that treatment of sporting testimonials has been amended from 6 April 2017.


Tax treatment of lorry drivers: subsistence allowances paid to lorry drivers

Page updated to reflect the exemption for amounts which would otherwise be deductible.


Tax treatment of lorry drivers: subsistence allowances paid to lorry drivers: nights outside the UK

Page updated to reflect the exemption for amounts which would otherwise be deductible.


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

Page updated to reflect the exemption for amounts which would otherwise be deductible.


Tax treatment of lorry drivers: mid-day meals: allowances paid by employers

Page updated to reflect the exemption for amounts which would otherwise be deductible.


Tax treatment of lorry drivers: mid-day meals: allowances paid by employers: amounts in excess of the approved amount

: Page updated to reflect the exemption for amounts which would otherwise be deductible.


Tax treatment of lorry drivers: meals: general principles

: Page updated to reflect the exemption for amounts which would otherwise be deductible.


Tax treatment of lorry drivers: meals: evidence required

Page updated to reflect the exemption for amounts which would otherwise be deductible.


Tax treatment of particular occupations: S to Z: contents

EIM71150 added.


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.


Pensions: double taxation agreements

Remove reference to guidance pages which no longer exist.


The taxation of pension income: foreign pensions

Updated to include reference to relevant lump sums and changes to taxable amount of foreign pensions from 6 April 2017.


12 December 2018 published amendments

8 October 2018 published amendments

5 October 2018 published amendments

Loans etc outstanding on 5 April 2019: loan charge: contents

Pages added.


Para 36: loan charge relevant step: duty to provide loan balance information to employer

Requirement for the loan or quasi-loan provider and employee to notify HMRC where they have been unable to contact the employer removed by amendments in Finance Act 2018. Text amended to clarify compliance requirements.


9 August 2018 published amendments

28 June 2018 published amendments

PAYE: special type of income: shares ceasing to be only conditional or being disposed of

Remove reference to Share Schemes Manual, SSM4.10 as this no longer exists.


26 June 2018 published amendments

Amount of pension income charged to tax: accruals basis and arrears of pension

Changed to advise that we cannot relate the tax back to the relevant tax years until the end of the tax year that the payment of arrears was made.


7 June 2018 published amendments

State pension lump sum: rate of tax

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


22 May 2018 published amendments

8 May 2018 published amendments

Voluntary organisations: unpaid office holders

Reference to £8,500 threshold removed.


19 April 2018 published amendments

18 April 2018 published amendments

Volunteer drivers’ guidance: contents

Content page for volunteer drivers guidance


16 April 2018 published amendments

Employment income: professional remuneration: is the engagement in a related area?

Tidying up of page as part of wider amendments, principally to remove a reference to a bullet point on EIM03004 that doesn’t exist.


Employment income: professional remuneration: strict legal position

Treatment previously allowed by HMRC as an extra statutory concession has now been placed on a legislative footing. The amendments provide details of the legislation that applies from 6 April 2018.


Loans etc outstanding on 5 April 2019: loan charge: contents

New pages added.


13 April 2018 published amendments

Employment income: directors' fees received by partnerships: exemption from charge to income tax under Part 2 of ITEPA: conditions to be met

Changes required because treatment previously allowed by ESC A37 has now been placed on a legislative footing. This page now sets out details of conditions to be met re fees received by partnerships.


Employer-financed and non-approved retirement benefits schemes: contents

New page added.


Employer-financed retirement benefits schemes: excluded benefits: armed forces benefits

Added legislative reference.


9 April 2018 published amendments

Particular benefits: exemption for welfare counselling

Layout.

Addition of EAP guidelines document.


6 April 2018 published amendments

Termination payments and benefits: contents

Amended to add new pages


Termination payments and benefits: example: damages for breach of contract

Amended to note legislative changes effective from 6 April 2018


Termination payments and benefits: example: section 401 ITEPA 2003: payment or benefit received after termination

Amended to note legislative changes effective from 6 April 2018


Termination payments and benefits: example: section 401 ITEPA 2003: provider of the payment or benefit

Amended to note legislative changes effective from 6 April 2018


Termination payments and benefits: example: section 401 ITEPA 2003: in connection with

Amended to note legislative changes effective from 6 April 2018


Termination payments and benefits: example: introduction

Amended to note legislative changes effective from 6 April 2018


5 April 2018 published amendments

23 March 2018 published amendments

Optional remuneration arrangements: special case exemptions

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


22 February 2018 published amendments

Car fuel benefit: the multiplier (section 150(1) ITEPA 2003 amount)

Add details for tax years 2016 to 2017 to 2018 to 2019.


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

Add details for tax year 2016 to 2017 to tax year 2018 to 2019.


Van benefit from tax year 2005 to 2006: cash equivalent

Add details for tax years 2016 to 2017 to 2018 to 2019.


25 January 2018 published amendments

22 January 2018 published amendments

Tax treatment of National Health Service employees: expenses payments and allowances: particular allowances

Correct hyperlink applied. Separate words wrongly joined together. Unwanted content removed.


17 January 2018 published amendments

Optional remuneration arrangements: Contents

EIM44095 changed to EIM44105

Addition of EIM44143

Addition of EIM44095


Payments and benefits connected with taxable cars, vans and exempt heavy good vehicles

Change from EIM44095 to EIM44105


16 January 2018 published amendments

12 January 2018 published amendments

Particular benefits: exemption for subsidies to public bus services

Reference to the OpRA guidance where salary sacrifice is used.


9 January 2018 published amendments

2 January 2018 published amendments

2017

21 December 2017 published amendments

The taxation of pension income: contents

Page EIM74510 added.


The taxation of pension income: amount of pension income charged to tax

Table updated due to changes in taxation of foreign pensions from 6 April 2017.


Employment income provided through third parties: amount of Part 7A income: residence issues

Updated to include changes to the overseas service reduction for payments under EFRBS on or after 6 April 2017.

Updated to include changes to the overseas service reduction for payments under EFRBS on or after 6 April 2017.


Non-approved and employer-financed retirement benefits schemes: introduction

Added reference to legislation on relevant lump sums.

Reflect legislative changes introduced by Finance Act 2017 from 6 April 2017.


18 December 2017 published amendments

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

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


8 December 2017 published amendments

The benefits code: when must making good take place?

Making good amendment from 2017/18


Van fuel benefit from tax year 2005 to 2006: example

Making good amendment from 2017/18.


Van fuel benefit from 2005 to 2006: making good

Making good amendment from 2017/18.


Van fuel benefit from 2005 to 2006: if fuel withdrawn and not reinstated

Making good amendment from 2017/18.


Van fuel benefit from 2005 to 2006: when cash equivalent is nil

Making good amendment from 2017/18.


Car benefit: special cases: employees with frequent changes of car (from 2009/10): car fuel benefit

Making good amendment from 2017/18


Car fuel benefit: reduction if fuel withdrawn and not reinstated

Making good amendment from 2017/18


Car fuel benefit: belated making good

Making good amendment from 2017/18.


Car fuel benefit: no fuel for private use: making good car fuel provided for private use

Making good amendment from 2017/18


Car fuel benefit: charge not related to cost of providing fuel

Making good amendment


Car benefit calculation Step 8: payments for private use: examples

Making good amendment from 2017/18.


Van benefit from 2005/06: payments for private use of vans

Making good amendment from 2017/18.


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


The benefits code: cash equivalent of benefits: the general rule

Making good amendment from 2017/18


Accommodation: board and lodging and other accommodation that is not living accommodation

Amend error

Making good amendment form 2017/18


Living accommodation: lease premium cases: overview of changes made by Section 71 FA 2009

Making good amendment from 2017/18


Vouchers and credit-tokens: amount and year of charge

Post 2017/18 making good condition


24 November 2017 published amendments

Incentive award schemes: Incentive Award Unit (IAU)

Change IAU address.

Change of IAU address.


9 November 2017 published amendments

Particular benefits: annual parties and other social functions

Include a general meaning of annual within s264 and provide an example to illustrate what would not fall within this meaning.


25 October 2017 published amendments

20 October 2017 published amendments

Employment income provided through third parties: exclusions: retirement benefits etc: purchases out of annuities out of pension scheme rights

Change the references from RPSM (registered pension schemes manual) to PTM (Pensions Tax Manual) which replaced it in 2015.


13 October 2017 published amendments

Particular benefits: exemption for trivial benefits – conditions to be satisfied - the cost of the trivial benefit (from 6 April 2016)

The legislation does not make reference to a tax year so examples D and E have been changed in order to avoid confusion.


3 October 2017 published amendments

2 October 2017 published amendments

Employment income provided through third parties: amount of Part 7A income: consideration given for relevant step: A pays a sum of money

Finance Act 2016 changes to strengthen anti-avoidance provisions in section 554Z8.


Employment income provided through third parties: Part 7A income: general

Finance Act 2016 changes to apportion the value of a relevant step on a just and reasonable basis where it is taken in respect of more than one person.


Section 554Z11C: Chapter 2 liability equal to or greater than earlier charges – overlap with 2 or more items and relevant Chapter 2 overlap charges

Change 'FB' to FA'.


8 September 2017 published amendments

Tax treatment of particular occupations: contents L to R

Two pages added for tax treatment of lorry drivers.


24 August 2017 published amendments

22 August 2017 published amendments

17 August 2017 published amendments

Employment income: general: contents

New pages about image rights added.


27 July 2017 published amendments

18 July 2017 published amendments

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


12 July 2017 published amendments

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.


3 July 2017 published amendments

27 June 2017 published amendments

Optional remuneration arrangements: living accommodation

Optional remuneration arrangement - Link to guidance


26 June 2017 published amendments

Employment income: scale rate expenses payments: accommodation and subsistence payments to employees travelling outside the UK: tables of overseas scale rates: what the tables contain: what is not covered

Guidance updated to reflect changes in legislation on paid or reimbursed expenses from April 2016. Clarification on use of international rates and what is not covered. Rates can only be used as published.


Employment income: scale rate expenses: subsistence expenses: table of benchmark scale rates

Guidance updated to reflect changes in legislation on paid or reimbursed expenses from April 2016.


Salary sacrifice: income tax effects of salary sacrifice

Optional remuneration arrangement amendments.


Optional remuneration arrangements: Contents

Contents


22 June 2017 published amendments

20 June 2017 published amendments

Tax treatment of nurses: expenses deductions: laundering uniforms: amount to be deducted

The amount of the flat rate expense deduction for the tax year 2014 to 2015 onwards has been added.


Salary sacrifice: what is a salary sacrifice: arrangement of guidance

Optional remuneration arrangement amendments.

Optional remuneration arrangement amendments.

Optional remuneration arrangement amendment.


24 May 2017 published amendments

8 May 2017 published amendments

The benefits code: beneficial loans: general

Last sentence removed as reference to Share Scheme manual is out of date.


31 March 2017 published amendments

2 March 2017 published amendments

Tax treatment of lorry drivers: mid-day meals: expenses deductions for employees

Page updated to reflect the exemption for amounts which would otherwise be deductible.


Tax treatment of lorry drivers: subsistence allowances paid to lorry drivers: documentary evidence

Page updated to reflect the exemption for amounts which would otherwise be deductible.


Tax treatment of lorry drivers: subsistence allowances paid to lorry drivers: payments in excess of the approved amount

Page updated to reflect the exemption for amounts which would otherwise be deductible.


Tax treatment of lorry drivers: subsistence allowances paid to lorry drivers: approved amount

Page updated to reflect the exemption for amounts which would otherwise be deductible.


Tax treatment of lorry drivers: allowances paid to lorry drivers: porters in removal vans

Page updated to reflect the exemption for amounts which would otherwise be deductible.


7 February 2017 published amendments

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

Explanatory content added for latest rate change.

Official rate changed from 6 April 2017.


1 February 2017 published amendments

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.


5 January 2017 published amendments

Car benefit: special cases: issues relating to electric cars

Guidance added about tax treatment when electric cars are charged


2016

22 December 2016 published amendments

15 December 2016 published amendments

8 December 2016 published amendments

7 December 2016 published amendments

PAYE special types of payment: contents

Guidance added.


PAYE: special types of payment: employee fails to make good PAYE: employee’s requirement

To completely remove the guidance under EIM11951 as no longer appropriate.


1 November 2016 published amendments

25 October 2016 published amendments

17 October 2016 published amendments

Tax treatment of lorry drivers: subsistence allowances paid to lorry drivers: approved amount

Rate for 2016 added.

Rate added for 2016.

Rate added for 2016.


20 September 2016 published amendments

15 September 2016 published amendments

25 August 2016 published amendments

2 August 2016 published amendments