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HMRC internal manual

Employment Income Manual

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

Tax treatment of particular occupations: S to Z: working rule agreements: rates of allowances paid under particular agreements: Electrical Contractors' Association
update

published amendments

Employment Technical
Internal comments section closed

published amendments

Tax treatment of particular occupations: S to Z: working rule agreements: rates of allowances paid under particular agreements: Electrical Contractors' Association
updated

published amendments

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

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

Exemption for amounts which would otherwise be deductible: Checking systems
Paragraph added

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 2005/06: 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

Salary sacrifice: is the sacrifice effective: Frequently asked questions
Page withdrawn.

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

Section 7 Finance Act 2016: guidance on the new legislation on company cars
Words transposed

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

Particular benefits: benefits from A to B: contents
Amend title

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.