GOV.UK
Updates: Employment Income Manual
2015
published amendments
- The benefits code: beneficial loans: amount of the official rate
- EIM26104 - Official rate of interest at 6th April 2015 - 3%
published amendments
- Removal or transfer costs: expenses and benefits to which Section 271 ITEPA 2003 applies: bridging loans: loans provided by the employer: procedure
- Change to heading
- Other expenses: professional fees and subscriptions: applications for approval
- Updated address
- Removal or transfer costs: relocation companies: management fees: example
- Incorrect calculation
published amendments
- Employer-financed retirement benefits schemes: overseas schemes
- Update requested b y Joseph Platnauer
- Employer-financed retirement benefits schemes: tax charges
- Update requested by Jospeh Platnauer
- Termination payments and benefits: Section 401 ITEPA 2003: exceptions: lump sums from overseas schemes beofre 6 April 2011: Extra-Statutory Concession A10
- Guidance update
- Updated guidance
- Residence: taxpayer coming to the United Kingdom
- Updating guidance
- Social security benefits: statutory maternity pay: summary
- Updated guidance
- Particular benefits: treatment of benefits that are trivial in amount (to 5 April 2016)
- Changed from Inland Revenue to HMRC
- Tax treatment of particular occupations: S to Z: working rule agreements: rates of allowance paid under particular agreements: Technical Lighting and Access Specialists
- Rates have been updated
- Tax treatment of working rule agreements: rates of allowances paid under particular agreements: Engineering Construction Industry
- Update
- Tax treatment of Electoral Registration Officers and their staffs: pay arrangements
- Updated PAYE reference
- Tax treatment of working rule agreements: rates of allowances paid under particular agreements: the Construction Industry Joint Council
- presentation
- Rates have been updated
- Value Added Tax: inter-relation with earnings and expenses: VAT and remuneration paid for services to certain professional persons: example
- Rate of VAT changed to 20% examples in calculations incorrect
- Value Added Tax: inter-relation with earnings and expenses: VAT and remuneration paid for services to certain professional persons
- VAT act updated
published amendments
- Removal or transfer costs: expenses and benefits: main conditions for exemption
- Guidance Updated
- Other expenses: flat rate expenses: table of agreed amounts
- Updated guidance
- Travel expenses: general: overseas conferences, seminars and study tours - spouses on business trips: when to allow a deduction
- Updated guidance
published amendments
- Employment income: Registered pension schemes: employer's contributions
- Update to name and hyperlink as per JP
- The taxation of pension income: Pensions etc under registered pension schemes
- Update to name and hyperlink as per JP
- Non-approved and employer-financed retirement benefits schemes: introduction
- EJB
- Hyperlink updated as per JP
- Non-approved schemes: introduction
- Updated hyperlink as per JP
- Employer-financed retirement benefits schemes: definition of 'relevant benefits' and 'excluded benefits'
- Updated Hyperlink as per JP
- Employer-financed retirement benefits schemes: Extra-Statutory Concession A10 and relief under Section 395B ITEPA 2003: Section 615 schemes
- Update to title
- Update guidance as per JP
- Employer-financed retirement benefits schemes: overseas relief examples
- Updates to guidance as per JP
- Employer-financed retirement benefits schemes: non-UK service relief
- Updates to guidance as per JP
- Employer-financed retirement benefits schemes: commutations
- Updated guidance as per JP
- Employer-financed retirement benefits schemes: Extra-Statutory Concession A10: text
- Update to guidance as per JP
- Employer-financed retirement benefits schemes: Extra-Statutory Concession A10: aim
- Update to Guidance
- Employment income: contents
- Added new entry EIM02510
published amendments
- Employee Ownership Trusts – qualifying bonus payments: Definition
- Update
- Employment income: contents
- Update
- Updates
- Update
- Employee Ownership Trusts – qualifying bonus payments: Introduction
- update
- Update
published amendments
- Employee Ownership Trusts – qualifying bonus payments: The indirect employee-ownership requirement – the controlling interest requirement
- Update reference numbers
- Employee Ownership Trusts – qualifying bonus payments: Definition
- Update reference numbers
published amendments
- The taxation of pension income: Social security pensions: how the State Pension is made up
- Reviewed
- As required by DWP in terms of accuracy
- The benefits code: expenses payments otherwise chargeable to income tax
- Test
published amendments
- Van fuel benefit from 2005/06: making good
- Tag added for EIM22945
published amendments
- Value Added Tax: inter-relation with earnings and expenses: deductions for expenses
- Update review date
- Update
- Value Added Tax: inter-relation with earnings and expenses: VAT and benefits in kind
- Update
- Update
- Update
published amendments
- Deductions: directors' and officers' liabilities: general
- Correcting error in the title that occurred on transition
published amendments
published amendments
- Employment Technical
- Internal comments section closed
published amendments
published amendments
published amendments
- Dispensations: revoking a dispensation
- Updated Guidance
- Dispensations: list of dispensations granted
- Updated Guidance
- Dispensations: dispensation letters
- Updated Guidance
- Carers – exemption for board and lodging
- Updating
- Dispensations: dealing with requests
- Updated Guidance
- Dispensations: relationship with £8,500 threshold
- Updated Guidance
- Dispensations: international aspects: foreign travel and subsistence
- Updated guidance
- Dispensations: entertaining expenses
- Updated guidance
- Dispensations: professional membership fees and annual subscriptions
- Updated Guidance
- Dispensations: travelling and subsistence expenses
- Updated guidance
- Dispensations: checking and authorisation of expenses payments
- Updated Guidance
- Dispensations: authorised mileage allowance payments
- Updated guidance
- Dispensations: reimbursement of expenses and advisory fuel rates
- Updated guidance and tags
- Dispensations: conditions to be satisfied
- Update to guidance and tags
- Dispensations: employers should be encouraged to apply for dispensations
- Update to guidance
- Dispensations: general (continued)
- Updated tags
- Updated tags
- Dispensations: general
- Updated guidance
published amendments
- Particular benefits: board and lodging
- Update
- Updates
- Tax treatment of particular occupations: contents A to Ce
- Update
- Tax treatment of particular occupations - Cl to J
- New Section
published amendments
- Dispensations: travelling and subsistence expenses
- hyperlink included
- Hyperlink included
- Hyperlinks included
- Dispensations: revoking a dispensation
- Hyperlink included
- Dispensations: list of dispensations granted
- Hyperlink included
- Dispensations: dispensation letters
- Hyperlink included
- Dispensations: dealing with requests
- Hyperlink included
- Dispensations: relationship with £8,500 threshold
- Hyperlink included
- Dispensations: international aspects: foreign travel and subsistence
- Hyperlink included
- Dispensations: entertaining expenses
- Hyperlink included
- Dispensations: professional membership fees and annual subscriptions
- Hyperlink included
- Dispensations: checking and authorisation of expenses payments
- Hyperlinks included
- Hyperlink included
- Dispensations: authorised mileage allowance payments
- Hyperlinki included
- Dispensations: reimbursement of expenses and advisory fuel rates
- Hyperlink included
- Dispensations: conditions to be satisfied
- Hyperlink included
- Dispensations: employers should be encouraged to apply for dispensations
- Hyperlink included
- Dispensations: general (continued)
- Hyperlink included
- Dispensations: general
- Hyperlink included
published amendments
- Benefits: scholarships provided for members of the family or household of a director or employee: identifying and recording educational trusts
- Formatting fix
- Living accommodation: Section 106 ITEPA 2003 charge: cost basis or market value basis: flowchart
- republished with link replacing embedded image
- Page republished replacing embedded image with link.
- Image replaced with link to enable the page to publish to GOV.UK
- Formatting fix
- Formatting fix
- Formatting fix
- Other expenses: entertainment expenses: application of Section 336 to entertainment expenses: flowchart
- Image replaced with link to enable publish to GOV.UK
published amendments
- Employment income: general earnings: amounts treated as earnings
- Update to the years applicable
published amendments
- Vouchers and credit-tokens: dispensations
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Vouchers and credit-tokens: exclusions from the scope of the non-cash voucher and credit token legislation
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Vouchers and credit-tokens: transport vouchers: exemption for former British Rail employees
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Vouchers and credit-tokens: transport vouchers: exemption for employees of passenger transport undertakings
- To cover the withdrawal of the £8,500 benefit in kind threshold
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Vouchers and credit-tokens: outline of the special rules
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Vouchers and credit-tokens: why special rules are needed for vouchers and credit tokens
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Value Added Tax: inter-relation with earnings and expenses: VAT and benefits in kind
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Living accommodation: other liabilities in connection with living accommodation: employer's liability providing benefit to employee
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Living accommodation: other liabilities in connection with living accommodation: meeting employee's liability
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Living accommodation: annual value of United Kingdom properties: further practical points
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Living accommodation: persons chargeable
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Living accommodation: brief outline of the legislation
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Accommodation: board and lodging and other accommodation that is not living accommodation
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Accommodation: continuing right to higher wage instead
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Incentive award schemes: valuation of non- cash awards: who does what
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Incentive award schemes: accounting and reporting procedures for incentive awards
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Employment income: travelling and subsistence payments: travel between places of work
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Employment income: travelling and subsistence payments: general
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Employment income: telephone expenses
- To cover the withdrawal od the £8,500 benefits in kind threshold
- Employment income: retraining expenses paid by employer: withdrawal of exemption: power to make assessments
- To cover the withdrawal of the £8,500 benefit in kind threshold
- removal or transfer costs: expenses and benefits reporting requirements: forms P11D and P9D
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Removal or transfer costs: qualifying expenses and benefits: main conditions for exemption: extension of time limit: examples
- Change Inland Revenue to HMRC
- Employment income: meal vouchers: exemption of 15p per day
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Employment income: exemption for long service testimonial awards: maximum exempt amount
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Employment income: loans released or written off
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Employment income: leasing of assets for use by employees
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Employment income: flexible benefit plans
- Change to read HMRC in place of Inland Revenue
- Employment income: examination grants to employees
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Employment income: club membership fees
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Employment income: Christmas presents or bonuses
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Employment income: board and lodging: example
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Employment income: board and lodging
- Changes to cover the withdrawal of the £8,500 benefit in kind threshold
- Employment income: earnings from employment: important principles
- Update review date
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Employment income: general earnings: amounts treated as earnings
- Update the review date
- Employment income: benefits in kind treated as earnings under Section 62 ITEPA 2003: the pecuniary liability principle: operation of PAYE
- Removal of the £8,500 threshold for benefits purposes
published amendments
- Car benefit: car made available to more than one member of family or household employed by the same employer: two charges for one car?
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Car benefit: car made available to more than one member of a family or household employed by the same employer
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Car benefit: is an employee chargeable under the benefits code: effect of expenses, etc. paid in connection with a provided car
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Car benefit: exceptions
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Car benefit: conditions for the charge to apply
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Car benefit: introduction
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Van benefit from 2005/06: treatment of shared vans
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Van benefit from 2005/06: exceptions - pooled vans and vans where private use is prohibited
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Van benefit from 2005/06: scope - when it applies
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Benefits: exemption for employer supported childcare: general: arrangement of guidance
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Particular benefits: third party entertainment: interaction with £8,500 calculation
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Particular benefits: third party entertainment: general
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Benefits: scale rate expenses payments
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Particular benefits: medical expenses, treatment and medical insurance: general
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Particular benefits: medical expenses, treatment and medical insurance: general
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Particular benefits: loans written off after termination or ceasing to be within a UK charge to tax in respect of the loan
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Particular benefits: loans written off: exceptions from charge
- To cover the withdrawal of the £8,500 benefit in kind threshold
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Particular benefits: loans written off: special rules
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Particular benefits: loans released or written off
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Particular benefits: leave travel facilities for the Armed Forces
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Particular benefits: incentive scheme awards
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Particular benefits: heating, lighting, cleaning etc. expenses of job-related living accommodation: 10% limit: example of calculating the net amount of the earnings: employee makes good part of the expense of providing the benefits:
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Particular benefits: heating, lighting, cleaning etc. expenses of job-related living accommodation: 10% limit: list of examples of calculating the net amount of the earnings
- To cover the withdrawal of the £8,500 benefit in kind threshold
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Particular benefits: heating, lighting, cleaning etc. expenses of job-related living accommodation
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Particular benefits: small gifts in kind from third parties
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Particular benefits: furniture
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Particular benefits: further education and training costs
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Particular benefits: examination awards and grants
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Particular benefits: discounts
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Particular benefits: club membership fees
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Particular benefits: Christmas presents in kind
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Particular benefits: annual parties and other social functions
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Particular benefits: meals provided: meal vouchers
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Particular benefits: subsidised meals including canteen meals and working lunches
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Particular benefits: board and lodging
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Particular benefits: assets transferred at overvalue by directors and employees to their employers
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Particular benefits: transfer of used or depreciated assets
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Particular benefits: transfer of an asset previously available for use by a director or employee: example
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Particular benefits: transfer of an asset previously available for use by a director or employee
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Particular benefits: assets transferred to a director or employee: general outline and interaction with Section 62 ITEPA 2003
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Tax treatment of public house managers: expenses connected with living accommodation where accommodation is exempt from charge; HMRC agreement for a flat rate benefit
- New row added for 15/16 for amount to be reported by employers where living accommodation exempt but an amount has to be reported as a benefit on P11D for connected expenses. CPI for Feb 15 0.0% so no change to 14/15 figure. 2009/10 figure deleted.
- Particular benefits: assets placed at the disposal of a director or employee
- To cover the withdrawal of the £8,500 benefit in kind threshold
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Particular benefits: alterations, additions and repairs to living accommodation
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Particular benefits: supplies and services provided other than on the employer's premises: introduction
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Particular benefits: accommodation, supplies and services on the employer's premises
- To cover the withdrawal of the £8,500 benefit in kind threshold
- The benefits code: particular benefits and expenses payments: general
- To cover the withdrawal of the £8,500 benefit in kind threshold
- The benefits code: valuation of benefits: special rules for certain benefits
- To cover the withdrawal of the £8,500 benefit in kind threshold
- The benefits code: making good by waiver of remuneration
- To cover the withdrawal of the £8,500 benefit in kind threshold
- The benefits code: cash payments can be benefits: Wicks v Firth
- To cover the withdrawal of the £8,500 benefit in kind threshold
- The benefits code: general
- To cover the withdrawal of the £8,500 benefit in kind threshold
- The benefits code: deductions for expenses payments received
- To cover the withdrawal of the £8,500 benefit in kind threshold
- To cover the withdrawal of the £8,500 benefit in kind threshold
- The benefits code: deductions for expenses payments received: example
- To cover the withdrawal of the £8,500 benefit in kind threshold
- The benefits code: expenses payments of employees with earnings taxable on remittance
- To cover the withdrawal of the £8,500 benefit in kind threshold
- To cover the withdrawal of the £8,500 benefit in kind threshold
- The benefits code: expenses payments chargeable by virtue of Section 70 ITEPA 2003
- To cover the withdrawal of the £8,500 benefit in kind threshold
- The benefits code: expenses payments of directors and employees: scope
- To cover the withdrawal of the £8,500 benefit in kind threshold
- The benefits code: expense payments to and benefits provided for a director or employee whose earnings are taxable on remittance
- To cover the withdrawal of the £8,500 benefit in kind threshold
- The benefits code: joint benefits of employee and spouse or civil partner
- To cover the withdrawal of the £8,500 benefit in kind threshold
- The benefits code: provision to a family member employed by the same employer as the employee
- To cover the withdrawal of the £8,500 benefit in kind threshold
- The benefits code: companies established for charitable purposes only
- To cover the withdrawal of the £8,500 benefit in kind threshold
- The benefits code: meaning of
- To cover the withdrawal of the £8,500 benefit in kind threshold
- The benefits code: directors excluded
- To cover the withdrawal of the £8,500 benefit in kind threshold
- The benefits code: whether employee with earnings taxable on remittance falls within the benefits code
- To cover the withdrawal of the £8,500 benefit in kind threshold
- The benefits code: employee with employment for only part of a year
- To cover the withdrawal of the £8,500 benefit in kind threshold
- The benefits code: whether an employment has earnings of less than £8,500 a year: the effect of changes in rates of pay during the year
- To cover the withdrawal of the £8,500 benefit in kind threshold
- The benefits code: employee with more than one employment: deciding whether each employment has earnings of less than £8,500 a year
- To cover the withdrawal of the £8,500 benefit in kind threshold
- The benefits code: whether or not an employment has earnings of less than £8,500 a year: example
- To cover the withdrawal of the £8,500 benefit in kind threshold
- The benefits code: more on working out if an employment has earnings of less than £8,500 a year: authorised deductions
- To cover the withdrawal of the £8,500 benefit in kind threshold
- The benefits code: working out if an employment has earnings of less than £8,500 a year: calculation
- To cover the withdrawal of the £8,500 benefit in kind threshold
- The benefits code: which directors and employees are chargeable?
- To cover the withdrawal of the £8,500 benefit in kind threshold
- The benefits code: expenses payments to, and benefits of, pensioners and former employees
- To cover the withdrawal of the £8,500 benefit in kind threshold
- The benefits code: special rules for expense payments and benefits not otherwise chargeable to tax
- To cover the withdrawal of the £8,500 benefit in kind threshold
- The benefits code: types of income included
- To cover the withdrawal of the £8,500 benefit in kind threshold
published amendments
- Tax treatment of payments under working rule agreements: SA return and forms P9D and P11D
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Tax treatment of racehorse training stable staff: board and lodging
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Tax treatment of National Health Service employees: expenses payments and allowances: particular allowances
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Tax treatment of local authority officials and employees: other benefits and allowances
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Tax treatment of local authority officials and employees: car leasing schemes
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Tax treatment of insurance agents: discounted premiums or price
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Tax treatment of insurance agents: invested commission
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Other expenses: professional fees and subscriptions: claims by individuals for income tax relief
- To cover the withdrawal of the £8,500 benefit in kind threshold
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Employment income: basis of assessment for general earnings: table setting out the basis of assessment to be used for particular types of payment, and benefits in kind
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Other expenses: clothing: uniforms provided by employer
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Travel expenses: general: overseas conferences, seminars and study tours: example
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Travel expenses: general: overseas conferences, seminars and study tours: spouses on business trips
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Dispensations: general (continued)
- To cover the withdrawal of the £8,500 benefit in kind threshold
- The benefits code: beneficial loans: interaction between employment income and other tax charges: loans made by superannuation funds
- To cover the withdrawal of the £8,500 benefit in kind threshold
- The benefits code: beneficial loans: steadily reducing cheap loan: example
- To cover the withdrawal of the £8,500 benefit in kind threshold
- The benefits code: beneficial loans: calculating the cash equivalent: interest paid half yearly: example
- To cover the withdrawal of the £8,500 benefit in kind threshold
- To cover the withdrawal of the £8,500 benefit in kind threshold
- The benefits code: beneficial loans: when balances may be netted off
- To cover the withdrawal of the £8,500 benefit in kind threshold
- To cover the withdrawal of the £8,500 benefit in kind threshold
- The benefits code: beneficial loans: advances of expenses: consequences
- To cover the withdrawal of the £8,500 benefit in kind threshold
- The benefits code: beneficial loans: advances of expenses
- To cover the withdrawal of the £8,500 benefit in kind threshold
- The benefits code: beneficial loans: when a chargeable benefit arises from a taxable cheap loan
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Car fuel benefit: meaning of provided
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Car benefit calculation Step 7A: shared car: employees to be disregarded: just and reasonable basis
- To cover the withdrawal of the £8,500 benefit in kind threshold
- To cover the withdrawal of the £8,500 benefit in kind threshold
2016
published amendments
- Tax treatment of particular occupations - Cl to J
- To cover the withdrawal of the £8,500 benefit in kind threshold
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Tax treatment of teachers, lecturers and tutors: Association of University and College Lecturers notes on expenses deductions expenses payments received from an employer
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Tax treatment of teachers, lecturers and tutors: Committee of Vice Chancellors and Principals guidance: university lecturers: fees and expenses: general
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Employees using own vehicles for work: more than one employment: associated employments
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Car benefit: special cases: employees in the motor industry (to 2008/09): frequent changes of car: calculating the car benefit charge
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Particular benefits: benefits and exemptions from R to Z: contents
- To cover the withdrawal of the £8,500 benefit in kind threshold
- The benefits code: excluded employment
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Employment income: medical expenses and insurance
- To cover the withdrawal of the £8,500 benefit in kind threshold
published amendments
- Tax treatment of nurses: expenses deductions: shoes and stockings/tights allowance
- Updated to reference
published amendments
- Benefits: exemption for employer-supported childcare: structure of guidance: contents
- Menu updated
- Foreign travel: approach to be taken on residence and domicile status
- remove ordinary residence
- Foreign travel: inter-relationship of the statutory rules
- remove ordinary residence
- Foreign travel rules: duties performed partly overseas: seafarers
- remove ordinary residence
- Foreign travel rules: employee with two or more employments: travel between employments where duties are performed abroad
- remove ordinary residence
- Foreign travel rules: duties performed wholly or partly abroad: travelling expenses of the employee's family: the 60 days rule and examples
- Update example
- Foreign travel rules: duties performed wholly or partly abroad: travelling expenses of the employee's family
- Remove ordinary residence
- Foreign travel rules: duties performed partly abroad: employee's journeys from and to the United Kingdom
- removal of ordinary residence
- Foreign travel rules: duties performed wholly abroad: foreign accommodation or subsistence costs and expenses
- Ordinary residence removal
- Foreign travel rules: duties performed wholly abroad: employee's interim journeys to and from the United Kingdom
- Updated to remove ordinary residence
- Foreign travel rules: duties performed wholly abroad: employee's initial and terminal journeys
- Ordinary residence removed
- Special rules for employees travelling to work outside the United Kingdom: introduction
- Removed first ref to ordinary res
- Travelling expenses: employees working abroad: expenses that may be deducted: example
- Removed ordinary residence
- Meaning of resident in the United Kingdom
- Remove ref to ordinary residence
- Employment income: basis of assessment for general earnings: introduction
- Removed reference to ordinary residence
- Employment income: basis of assessment for general earnings: foreign earnings taxed at time of receipt in United Kingdom: example
- Updated to include section 26A
- Employment income: basis of assessment for general earnings: table setting out the basis of assessment to be used for particular types of payment, and benefits in kind
- Altered to remove reference to ordinary residence and include section 26A
- Employment income: basis of assessment for general earnings: employees at all times resident and domiciled in the United Kingdom
- Title alteration
- Remove reference to ordinary residence
- Employment income: basis of assessment for general earnings: employees who are, or have been, not resident not domiciled in the United Kingdom
- Altered to remove ref to ordinary residence
- Earnings charged on remittance: general
- Altered to remove reference to ordinary residence
- Employee chargeable under section 26 or not resident: calculation of general earnings in respect of duties performed in the United Kingdom: example
- Title altered for clarity
- Paragraph updated to reflect removal of ordinary residence conditions.
- The scope of the charge to tax on general earnings: contents
- Amended to reflect removal of ordinary residence
published amendments
- Benefits: exemption for employer supported childcare: general: arrangement of guidance
- EIM21901 entry added to menu
- Benefits: exemption for employer-supported childcare: structure of guidance: contents
- Menu updated to show all pages in this section
published amendments
- Ministers of religion: exemption of income: heating, lighting, cleaning, gardening: excluded employments for 2015/2016 and earlier
- Title change
- To cover the withdrawal of the £8500 benefit in kind threshold
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Tax treatment of particular occupations - Cl to J
- Update
- Updated title
- Ministers of religion: exemption of income: summary of exempt earnings
- To cover the withdrawal of the £8,500 benefit in kind threshold
- Car benefit: car made available to more than one member of a family or household employed by the same employer: primary condition
- To cover the removal of the £8,5000 benefit in kind threshold
published amendments
- Social security pensions: widow's pension
- formatting
- removing an error
- The taxation of pension income: Social security pensions: how the State Pension is made up
- Formatting issue
- The taxation of pension income: Social security pensions: the State Pension
- Correcting a typo
- Social security benefits: Categories of social security benefits
- No longer accurate
published amendments
- Tax treatment of racehorse training or stud farm establishment employees: stable lads: subsistence allowances: overnight allowance and daily allowance
- Increase to the daily rates
published amendments
- Exemption for amounts which would otherwise be deductible: Mileage allowance payments
- Typo corrected
- Exemption for amounts which would otherwise be deductible: payments at a benchmark rate
- Guidance updated
- Exemption for amounts which would otherwise be deductible: Conditions
- Guidance updated
- Guidance updated
- Exemption for amounts which would otherwise be deductible: Introduction
- Page updated to add further explanations of employer responsibilities.
- Exemption for amounts which would otherwise be deductible: Contents
- Contents page updated
- Exemption for amounts which would otherwise be deductible: industry scale rates
- Page udated
- Update to page
published amendments
- The taxation of pension income: Social security pensions: the State Pension
- republish
- Tax treatment of racehorse training or stud farm establishment employees: stable lads: subsistence allowances: overnight allowance and daily allowance
- republish
- republish
- republish
- republish page
published amendments
- Exemption for amounts which would otherwise be deductible: industry scale rates
- Republish
- Page republished
- Page republished to get update to GOV.UK
- Tax treatment of racehorse training or stud farm establishment employees: stable lads: subsistence allowances: overnight allowance and daily allowance
- Page republished to send update through to GOV.UK
published amendments
- Exemption for amounts which would otherwise be deductible: Conditions
- Formatting change
published amendments
- Employees using own vehicles for work: statutory mileage rates 2002/03 onwards: kinds of vehicle
- Changed format of table heading
- Republished page
- Reformatted tables to remove merged cells
- Exemption for amounts which would otherwise be deductible: industry scale rates
- Page republished
published amendments
- Other expenses: flat rate expenses: table of agreed amounts
- Table reformatted to enable it to render correctly on GOV.UK
- Table reformatted to make clearer on GOV.UK
- Employment income: general earnings: amounts treated as earnings
- Page republished
- Table formatting issues fixed. No change to content.
- Tables reformatted to make clearer on GOV.UK
- The benefits code: amounts treated as earnings and how these rules interact with the charge on earnings in Section 62 ITEPA 2003
- Page title repaired. Missing part of title replaced.
published amendments
- Employees using own vehicles for work: the approved amount for mileage allowance payments
- Missing spaces between words added back.
published amendments
- PAYE: special type of payer or payee: non-resident employee
- New updated hyperlink
published amendments
- Exemption for amounts which would otherwise be deductible: Contents
- Changes to legislation
- Changes to legislation
- Exemption for amounts which would otherwise be deductible: Anti avoidance
- Changes to legislation
- Exemption for amounts which would otherwise be deductible: International travel
- Changes to legislation
- Exemption for amounts which would otherwise be deductible: Entertaining expenses
- Changes to legislation
- Exemption for amounts which would otherwise be deductible: Other benefits
- Changes to legislation
- Exemption for amounts which would otherwise be deductible: Bespoke agreements - Transitional arrangements
- Changes to legislation
- Exemption for amounts which would otherwise be deductible: checking systems - models
- Changes to legislation
- Exemption for amounts which would otherwise be deductible: Checking systems
- Changes to legislation
- Exemption for amounts which would otherwise be deductible: Bespoke agreements – Revocation of approval
- Changes to legislation
- Exemption for amounts which would otherwise be deductible: Notice of approval
- Changes to legislation
- Exemption for amounts which would otherwise be deductible: industry scale rates
- Changes to legislation
- Exemption for amounts which would otherwise be deductible: Bespoke agreements
- Changes to legislation
- Exemption for amounts which would otherwise be deductible: Mileage allowance payments
- Changes to legislation
- Exemption for amounts which would otherwise be deductible: payments at a benchmark rate
- Changes to legislation
- Exemption for amounts which would otherwise be deductible: Relevant salary sacrifice arrangements
- Changes to legislation
- Exemption for amounts which would otherwise be deductible: Conditions
- Changes to legislation
- Exemption for amounts which would otherwise be deductible: Dispensations
- Changes to legislation
- Exemption for amounts which would otherwise be deductible: Introduction
- Changes to legislation
- Tax treatment of Local Government Councillors and civic dignitaries: expenses deductions: home as a workplace
- Updated title
- Changes to legislation
- Local Government Councillors and civic dignitaries in England: ODPM guidance: Part two: taxation of members' allowances and expenses
- Changes to legislation
- Local Government Councillors and civic dignitaries in England: ODPM guidance: Part One: members' allowances
- Changes to legislation
- Tax treatment of Local Government Councillors and civic dignitaries: expenses deductions: guidance note prepared by the Association of Local Councillors
- Changes to legislation
- Tax treatment of Local Government Councillors and civic dignitaries: expenses deductions: notes for guidance
- Changes to legislation
- Tax treatment of Local Government Councillors and civic dignitaries: expenses deductions: general: provisional coding allowances
- Changes to legislation
- Tax treatment of Local Government Councillors and civic dignitaries: allowances Councillors may receive
- Changes to legislation.
- Employment income: scholarship income: rates of payment under Statement of Practice 4/1986: examples
- Guidance on NIC aspect was incorrect in previous version
- PAYE: special type of income: estimating the amount on which to operate PAYE
- The guidance on this page has been updated from April 2016
published amendments
- Exemption for amounts which would otherwise be deductible: Checking systems
- hyperlinks inserted
- Exemption for amounts which would otherwise be deductible: Bespoke agreements – Revocation of approval
- update to hyperlinks
- Exemption for amounts which would otherwise be deductible: Notice of approval
- Title up dated
- Exemption for amounts which would otherwise be deductible: industry scale rates
- hyperlinks
- Exemption for amounts which would otherwise be deductible: Bespoke agreements
- updated hyperlinks
- Exemption for amounts which would otherwise be deductible: Mileage allowance payments
- hyperlinks added
- Exemption for amounts which would otherwise be deductible: payments at a benchmark rate
- hyperlinks amended
- Exemption for amounts which would otherwise be deductible: Relevant salary sacrifice arrangements
- hyperlink inputted
- Exemption for amounts which would otherwise be deductible: Conditions
- hyperlinks inserted
- Exemption for amounts which would otherwise be deductible: Dispensations
- updated hyperlink
- Exemption for amounts which would otherwise be deductible: Introduction
- hyperlinks added
- Tax treatment of Local Government Councillors and civic dignitaries: expenses deductions: home as a workplace
- amendment
- Hyperlinks added to the document
- Tax treatment of particular occupations: contents L to R
- update to contents page
- New pages added
- Local Government Councillors and civic dignitaries in England: ODPM guidance: Part two: taxation of members' allowances and expenses
- hyperlinks
- Local Government Councillors and civic dignitaries in England: ODPM guidance: Part One: members' allowances
- hyperlinks added to manuals
- Tax treatment of Local Government Councillors and civic dignitaries: expenses deductions: guidance note prepared by the Association of Local Councillors
- Hyperlinks updated
- Car benefit calculation Step 5, appropriate percentage, 2011/12 onwards: type D, all diesel cars
- Remove of incorrect information regarding diesel supplement
- Car benefit calculation Step 5, appropriate percentage, 2011/12 to 2014/15: adjustments to appropriate percentage and code letters used for different fuels
- percentage update required for diesel cars
- Tax treatment of Local Government Councillors and civic dignitaries: expenses deductions: notes for guidance
- hyperlinks added
- Car benefit calculation Step 5, appropriate percentage, tax year 2011 to 2012 onwards: ready reckoner for type A cars
- Update regarding 3% diesel supplement
- Tax treatment of Local Government Councillors and civic dignitaries: expenses deductions: general: provisional coding allowances
- Hyperlinks added to the document
- Tax treatment of Local Government Councillors and civic dignitaries: allowances Councillors may receive
- Hyperlinks updated
- Add hyperlink
published amendments
- Other expenses: flat rate expenses: table of agreed amounts
- Rates for health workers updated
published amendments
published amendments
- Tax treatment of benefits matches and testimonials given to sportsmen and women - in particular rugby, soccer and cricket players
- Next Review date updated
published amendments
- Benefits: exemption for workplace nurseries: commercially marketed nursery schemes: background: how the schemes work: contents
- Page not complete on transfer to CMS
- Car benefit calculation Step 5, appropriate percentage, tax year 2011 to 2012 onwards: ready reckoner for type A cars
- Table reformatted. No change to content
published amendments
- Tax treatment of Local Authority officials and employees: terminal gratuities for non-pensionable service
- Revised guidance
published amendments
- Travel expenses: travel for necessary attendance: introduction: when are travel expenses deductible?
- Formatting error corrected
published amendments
- Other expenses: professional fees and subscriptions: claims by individuals for income tax relief
- Reference to P358 an obsolete form removed
published amendments
- Van benefit from 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
published amendments
- Particular benefits: operational risk injuries and occupational diseases
- updated hyperlink to hse site
- Link removed.
- Missing hyperlink added.
published amendments
- Employment income: medical expenses and insurance
- Table reformatted. No change to content
published amendments
- Tax treatment of working rule agreements: rates of allowances paid under particular agreements: Building and Engineering Services Association
- Updated rates for 2015 and 2016
published amendments
- Salary sacrifice: income tax effects of salary sacrifice
- Hyperlinks corrected.
published amendments
- Tax treatment of working rule agreements: rates of allowances paid under particular agreements: Engineering Construction Industry
- Updated rates from 4 January 2016
published amendments
- Tax treatment of lorry drivers: subsistence allowances paid to lorry drivers: approved amount
- Rate for 2016 added.
- Rate added for 2016.
- Rate added for 2016.
published amendments
- Employer-financed and non-approved retirement benefits schemes: contents
- Change in legislation. New section added.
published amendments
- Particular benefits: benefits and exemptions from R to Z: contents
- Update to legislation
- Employer-financed retirement benefits schemes: definition of 'relevant benefits' and 'excluded benefits'
- Update to legislation
published amendments
- Particular benefits: benefits and exemptions from R to Z: contents
- Pages added.
- Particular benefits: exemption for trivial benefits – miscellaneous issues (from 6 April 2016)
- Change in legislation.
- Particular benefits: exemption for trivial benefits – relationship with other exemptions (from 6 April 2016)
- Change in legislation.
- Particular benefits: exemption for trivial benefits – directors and other officers of close companies – members of their family or household (from 6 April 2016)
- Change in legislation.
- Particular benefits: exemption for trivial benefits – directors and other officers of close companies (from 6 April 2016)
- Change in legislation.
- Particular benefits: exemption for trivial benefits – conditions to be satisfied – not in recognition of particular services (from 6 April 2016)
- Change in legislation.
- Particular benefits: exemption for trivial benefits – conditions to be satisfied – contractual obligation (from 6 April 2016)
- Change in legislation.
- Particular benefits: exemption for trivial benefits – conditions to be satisfied - cash and cash vouchers (from 6 April 2016)
- Change in legislation.
- Particular benefits: exemption for trivial benefits – conditions to be satisfied - the cost of the trivial benefit (from 6 April 2016)
- Change in legislation.
- Particular benefits: exemption for trivial benefits – conditions to be satisfied (from 6 April 2016)
- Change in legislation.
- Particular benefits: trivial benefits - examples (to 5 April 2016)
- Change in legislation.
- Particular benefits: treatment of benefits that are trivial in amount: action to take (to 5 April 2016)
- Change in legislation.
- Particular benefits: treatment of benefits that are trivial in amount: factors to bear in mind - distinguish from “minor” benefits (to 5 April 2016)
- Change in legislation.
- Particular benefits: treatment of benefits that are trivial in amount (to 5 April 2016)
- Change in legislation.
- Employer-financed retirement benefits schemes: excluded benefits: trivial benefits (from 6 April 2016)
- Change in legislation.
published amendments
- Car benefit: the charge to tax: contents
- New page.
- Page added.
- Tax treatment of particular occupations: S to Z: working rule agreements: rates of allowances paid under particular agreements: Electrical Contractors' Association
- Update of WRA from 2 January 2017
published amendments
- Car benefit: introduction
- New Page - EIM23021 added
- Tax treatment of particular occupations: S to Z: working rule agreements: rates of allowances paid under particular agreements: Electrical Contractors' Association
- Updated formatting on tables - no change to content
published amendments
- The general rule for employees' expenses: the restrictive nature of the rule
- Insert missing spaces to separate words.
- Tax treatment of working rule agreements: rates of allowances paid under particular agreements: Engineering Construction Industry
- Updated rates from January 2017
- Error correction made to the year - changed from 4 January 2015 to January 2016
published amendments
- Tax treatment of working rule agreements: rates of allowances paid under particular agreements: Refractory Users’ Association
- Updated WRA following agreement to amounts from January 2017
published amendments
- Other expenses: flat rate expenses: table of agreed amounts
- Applicable tax year made clearer.
- Updated table format
published amendments
- PAYE special types of payment: contents
- Guidance added.
- PAYE: special types of payment: employee fails to make good PAYE: employee’s requirement
- To completely remove the guidance under EIM11951 as no longer appropriate.
published amendments
- PAYE: special types of payment: employee fails to make good PAYE: meaning of make good
- Complete change in the content.
- PAYE: special types of payment: employee fails to make good PAYE: employer's requirement: notional payments
- The changes incorporate the Disguised Remuneration (Part 7A) Legislation
- PAYE special types of payment: contents
- Links to EIM11951 archived.
published amendments
published amendments
- Particular benefits: benefits and exemptions from I to P: contents
- Contents updated for new guidance.
published amendments
- The benefits code: benefits and reimbursed expenses not chargeable to tax: table
- 'Trivial benefits' added.
- Employment income: what counts as negative earnings?
- Corrected the spelling in the short title; from Wwhat to what
- Employment income: calculation of net taxable earnings
- Corrected the spelling on the short title; it should Ccalculation as oppose to Calculation
- Employment income: general: contents
- Sections added
- Other expenses: Losses
- Text revised to be consistent with new guidance inserted at EIM00800 to EIM00845.
2017
published amendments
- Social security benefits: income support: summary
- Remove last sentence as out of date... 'Regarding the procedure for taxing this IS, see EP8655 onwards. The suspension of tax refunds during a trade dispute is dealt with at EP1305.'
published amendments
- Car benefit: special cases - issues relating to electric cars
- Guidance added about tax treatment when electric cars are charged
published amendments
- The benefits code: when must making good take place?
- Format content correctly.
published amendments
- Particular benefits: assets placed at the disposal of a director or employee: asset used by the employee partly for private purposes and partly for work purposes
- Format correction.
- Particular benefits: assets placed at the disposal of a director or employee: asset also used in the business or by other employees
- Format correction.
- The taxation of pension income: Foreign pensions
- Foreign pensions can include different types of income withdrawal. The relevant types are now reflected in this guidance, together with links to further guidance in the Pensions Tax Manual.
- The taxation of pension income: Pensions etc under registered pension schemes
- Uncrystallised funds pensions lump sums are now reflected in this guidance on taxable pension income. There is also a new statutory reference for lump sum death benefits and links to further guidance in the Pensions Tax Manual.
- Pension income: an overview
- Full guidance on the taxation of registered pension schemes is in the Pensions Tax Manual.
published amendments
- The taxation of pension income: Foreign pensions
- Hyperlinks updated. No change to text
- The taxation of pension income: Pensions etc under registered pension schemes
- Updated hyperlinks. No change to text.
published amendments
- The benefits code: beneficial loans: amount of the official rate
- Minor changes for use of plain English.
- Explanatory content added for latest rate change.
- Official rate changed from 6 April 2017.
published amendments
- Exemption for amounts which would otherwise be deductible: industry scale rates
- Hyperlink added.
- Exemption for amounts which would otherwise be deductible: checking systems - models
- Minor wording change.
- Exemption for amounts which would otherwise be deductible: Bespoke agreements
- Addition of a link to the online bespoke scale rate application form
published amendments
- Exemption for amounts which would otherwise be deductible: industry scale rates
- Addition of link to bespoke rate online application process
- Exemption for amounts which would otherwise be deductible: checking systems - models
- Minor change to wording
published amendments
- Tax treatment of lorry drivers: meals: general principles
- : Page updated to reflect the exemption for amounts which would otherwise be deductible.
- Tax treatment of lorry drivers: mid-day meals: allowances paid by employers: amounts in excess of the approved amount
- : Page updated to reflect the exemption for amounts which would otherwise be deductible.
- Tax treatment of lorry drivers: meals: evidence required
- Page updated to reflect the exemption for amounts which would otherwise be deductible.
- Tax treatment of lorry drivers: mid-day meals: expenses deductions for employees
- Page updated to reflect the exemption for amounts which would otherwise be deductible.
- Tax treatment of lorry drivers: mid-day meals: allowances paid by employers
- Page updated to reflect the exemption for amounts which would otherwise be deductible.
- Tax treatment of lorry drivers: subsistence allowances paid to lorry drivers: lorries with sleeper cabs
- Page updated to reflect the exemption for amounts which would otherwise be deductible.
- Tax treatment of lorry drivers: subsistence allowances paid to lorry drivers: nights outside the UK
- Page updated to reflect the exemption for amounts which would otherwise be deductible.
- Tax treatment of lorry drivers: subsistence allowances paid to lorry drivers: documentary evidence
- Page updated to reflect the exemption for amounts which would otherwise be deductible.
- Tax treatment of lorry drivers: subsistence allowances paid to lorry drivers: payments in excess of the approved amount
- Page updated to reflect the exemption for amounts which would otherwise be deductible.
- Tax treatment of lorry drivers: subsistence allowances paid to lorry drivers: approved amount
- Page updated to reflect the exemption for amounts which would otherwise be deductible.
- Tax treatment of lorry drivers: allowances paid to lorry drivers: porters in removal vans
- Page updated to reflect the exemption for amounts which would otherwise be deductible.
- Tax treatment of lorry drivers: subsistence allowances paid to lorry drivers
- Page updated to reflect the exemption for amounts which would otherwise be deductible.
published amendments
- Particular benefits: special security measures: action by nominated Inspector
- Page updated to reflect the exemption for paid or reimbursed expenses
published amendments
- Termination payments and benefits: section 401 ITEPA 2003: exceptions: payments on account of injury or disability: reports to PTCPP Technical Team
- Remove broken hyperlink.
- Other expenses: home: working from home: service companies
- Hyperlink updated
- Other expenses: home: working from home
- Hyperlink updated
- Dispensations: travelling and subsistence expenses
- Hyperlink updated
- Exemption for amounts which would otherwise be deductible: Entertaining expenses
- Hyperlinks updated
- Exemption for amounts which would otherwise be deductible: payments at a benchmark rate
- Hyperlinks updated
- Employment income: scale rate expenses payments: accommodation and subsistence payments to employees travelling outside the UK: tables of benchmark rates
- NIM Hyperlink updated
published amendments
- Employment income: scale rate expenses: subsistence expenses: examples of what ‘regular’ means
- Minor typo corrected
published amendments
- Salary sacrifice: contributions to a registered pension scheme: example of unsuccessful salary sacrifice
- Separate joined words with spaces.
published amendments
- Tax treatment of public house managers: expenses connected with living accommodation where accommodation is exempt from charge; HMRC agreement for a flat rate benefit
- New rate for 2016/17 needed – added to table in current guidance
- Tax treatment of particular occupations - Cl to J
- Contents updated.
- Tax treatment of benefits matches and testimonials given to sportsmen and women - in particular rugby, soccer and cricket players
- Add final paragraph to advise that treatment of sporting testimonials has been amended from 6 April 2017.
published amendments
- Benefits: exemptions: childcare and childcare vouchers supported by the employer: rules from 6 April 2011: the exempt amount
- Sentence added to clarify the rate limits to be used
- Vouchers and credit-tokens: childcare vouchers: exemption from 6 April 2011
- Sentence added to clarify the rate limits to be used
published amendments
- Tax treatment of particular occupations: S to Z: working rule agreements: rates of allowance paid under particular agreements: Technical Lighting and Access Specialists
- Rates added for periods from 1 July 2016.
published amendments
- Tax treatment of particular occupations: S to Z: working rule agreements: rates of allowance paid under particular agreements: Technical Lighting and Access Specialists
- Presentation of information.
published amendments
- car benefit calculation step 5 - appropriate percentage 2015/16 onwards
- Error regarding dates for diesel cars corrected
published amendments
- Travel expenses: travel for necessary attendance: definitions: temporary workplace: example
- Make 'one and a half' clear to read.
published amendments
- The benefits code: beneficial loans: steadily reducing cheap loan: example
- Amend figure in the third paragraph to '£14,085'.
published amendments
- Car benefit calculation Step 5, appropriate percentage, tax year 2011 to 2012 onwards: ready reckoner for type A cars
- Annual update
published amendments
- Deductions from general earnings: the benefits code: example of deduction from benefits charge
- Spaces inserted to separate words wrongly joined together.
- Deductions from general earnings: the benefits code: example of deduction from expenses payments
- Spaces inserted to separate words wrongly joined together.
- Deductions from general earnings: the benefits code
- Spaces inserted to separate words wrongly joined together.
- Deductions from general earnings: introduction
- Spaces inserted to separate words wrongly joined together.
- The benefits code: beneficial loans: general
- Last sentence removed as reference to Share Scheme manual is out of date.
published amendments
- Tax treatment of working rule agreements: rates of allowances paid under particular agreements: the Construction Industry Joint Council
- Agreed updates to CIJC Working Rule Agreement from 26 June 2017.
published amendments
- Exemption for amounts which would otherwise be deductible: payments at a benchmark rate
- Wrong hyperlink corrected.
published amendments
- Tax treatment of benefits matches and testimonials given to sportspersons –The Sporting Testimonial Payments (Excluded Relevant Step) Regulations
- Tax treatment of benefits matches and testimonials given to sportspersons - The Sporting Testimonial Payments (Excluded Relevant Step) Regulations
- Tax treatment of benefits matches and testimonials given to sportspersons – changes from 6 April 2017 – conditions for tax exemption on first £100,000 payment
- Tax treatment of benefits matches and testimonials given to sportspersons – changes from 6 April 2017 – conditions for tax exemption on first £100,000 payment
- Tax treatment of benefits matches and testimonials given to sportspersons - changes from 6 April 2017
- Tax treatment of benefits matches and testimonials given to sportspersons - changes from 6 April 2017
published amendments
- Deductions: expenses other than travel: expenses from F to Z
- Hyperlinks added to words.
- Employment income: introduction
- Format content correctly.
- Employment Technical
- Change of team name.
- Tax treatment of nurses: expenses deductions: laundering uniforms: amount to be deducted
- The amount of the flat rate expense deduction for the tax year 2014 to 2015 onwards has been added.
- Salary sacrifice: what is a salary sacrifice: arrangement of guidance
- Optional remuneration arrangement amendments.
- Optional remuneration arrangement amendments.
- Optional remuneration arrangement amendment.
published amendments
- Incentive award schemes: Incentive Award Unit (IAU)
- Change of correspondence address and contact telephone number.
- Change of correspondence address and contact telephone number.