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Contents

Official guidance
Employment Income Manual
  • EIM00010 · Data protection
  • EIM00100 · About this manual
  • EIM00500 · Employment income
  • EIM11200 · Incentive award schemes
  • EIM11300 · Accommodation provided by reason of employment
  • EIM11800 · PAYE special types of payment
  • EIM12800 · Termination payments and benefits
  • EIM15000 · Employer-financed and non-approved retirement benefits schemes
  • EIM15500 · Value Added Tax: inter-relation with earnings and expenses
  • EIM16000 · Vouchers and credit tokens
  • EIM20000 · The benefits code: benefits and expenses payments
  • EIM23000 · The benefits code: car and car fuel benefit
  • EIM26100 · The benefits code: beneficial loans
  • EIM30000 · The benefits code: scholarships provided for members of the family or household of a director or employee
  • EIM30050 · Dispensations
  • EIM30200 · Exemption for amounts which would otherwise be deductible
  • EIM30500 · Deductions: directors' and officers' liabilities
  • EIM31200 · Employees using own vehicles for work: mileage allowance payments, AMAPs, MAR, passenger payments
  • EIM31500 · Employee Car Ownership Schemes (ECOS)
  • EIM31600 · Deductions from general earnings
  • EIM31800 · Deductions: travel expenses: general
  • EIM32400 · Deductions: expenses other than travel
  • EIM33000 · Seafarers’ Earnings Deduction: introduction and table of contents
  • EIM34000 · Special rules for employees travelling to work outside the United Kingdom
  • EIM35000 · Travelling expenses: Non-resident and qualifying new resident employees working in the United Kingdom
  • EIM36500 · Deductions from earnings: capital allowances: introduction: arrangement of guidance
  • EIM40000 · The scope of the charge to tax on general earnings
  • EIM42200 · Employment income: basis of assessment for general earnings: arrangement of guidance
  • EIM42700 · Waivers of remuneration and salary sacrifice
  • EIM42800 · Residence and domicile
  • EIM43500 · Globally mobile employees
  • EIM44000 · Optional remuneration arrangements
  • EIM45000 · Employment income provided through third parties: overview, general approach
  • EIM50000 · Tax treatment of particular occupations: contents A to Ce
  • EIM60000 · Tax treatment of particular occupations: Cl to J
  • EIM65799 · Tax treatment of particular occupations: contents L to R
  • EIM70199 · Tax treatment of particular occupations: S to Z
  • EIM71400 · Assessments, appeals and other procedures
  • EIM75000 · The taxation of pension income
  • EIM76000 · Social security benefits
  • EIM77000 · Appendices: contents page
  • EIM0 · Employment Technical
  • EIM11951 · PAYE: special types of payment: employee fails to make good PAYE: employee’s requirement
  • EIM22060 · Van benefit to 2004/05: when it applies
  • EIM22061 · Van benefit to 2004/05: exceptions
  • EIM22062 · Van benefit to 2004/05: meaning of private use and business travel
  • EIM22065 · Van benefit to 2004/05: meaning of van
  • EIM22066 · Van benefit to 2004/05: meaning of design weight
  • EIM22067 · Van benefit to 2004/05: meaning of age of van
  • EIM22068 · Van benefit up to the tax year 2004 to 2005: scope and prohibition of other tax charges
  • EIM31250 · IM31250 - Redirect page
  • EIM31365 · Employees using own vehicles for work: items which are not mileage allowance payments
  • EIM44071 · Optional remuneration arrangements: cars made available for private use: examples
  • EIM66175 · Tax treatment of lorry drivers: meals: evidence required
  • EIM71319 · Tax treatment of working rule agreements: agency workers
  • EIM71342 · Tax treatment of working rule agreements: rates of allowances paid under particular agreements: Scottish and Northern Ireland Joint Industry Board (SNIJIB)
  • EIM74000 · The taxation of pension income
  • EIMCT0 · Conversion Table
  • EIMCT01 · Conversion Table
  • EIMCT02 · Conversion Table
  • EIMCT03 · Conversion Table
  • EIMCT04 · Conversion Table
  • EIMCT05 · Conversion Table
  • EIMCT06 · Conversion Table
  • EIMCT07 · Conversion Table
  • EIMCT08 · Conversion Table
  • EIMCT09 · Conversion Table
  • EIMCT10 · Conversion Table
  • EIMCT11 · Conversion Table
  • EIMCT12 · Conversion Table
  • EIMCT13 · Conversion Table
  • EIMCT14 · Conversion Table
  • EIMCT15 · Conversion Table
  • EIMCT16 · Conversion Table
  • EIMCT17 · Conversion Table
  • EIMCT18 · Conversion Table
  • EIMCT19 · Conversion Table
  • EIMCT20 · Conversion Table
  • EIMCT21 · Conversion Table
  • EIMCT22 · Conversion Table
  • EIMCT23 · Conversion Table
  • EIMCT24 · Conversion Table
  • EIMCT25 · Conversion Table
  • EIMCT26 · Conversion Table
  • EIMCT27 · Conversion Table
  • EIMCT28 · Conversion Table
  • EIMCT29 · Conversion Table
  • EIMCT30 · Conversion Table
  • EIMCT31 · Conversion Table
  • EIMCT32 · Conversion Table
  • EIMCT33 · Conversion Table
  • EIMUPDATE001 · EIM Historic Update Index
  • EIMUPDATE070329 · Employment Income Manual: recent changes
  • EIMUPDATE080229 · Employment Income Manual: recent changes
  • EIMUPDATE080328 · Employment Income Manual: recent changes
  • EIMUPDATE080520 · Employment Income Manual: recent changes
  • EIMUPDATE080723 · Employment Income Manual: recent changes
  • EIMUPDATE081218 · Employment Income Manual: recent changes
  • EIMUPDATE090206 · Employment Income Manual: recent changes
  • EIMUPDATE090319 · Employment Income Manual: recent changes
  • EIMUPDATE090325 · Employment Income Manual: recent changes
  • EIMUPDATE090508 · Employment Income Manual: recent changes
  • EIMUPDATE090728 · Employment Income Manual: recent changes
  • EIMUPDATE090820 · Employment Income Manual: recent changes
  • EIMUPDATE091201 · Employment Income Manual: recent changes
  • EIMUPDATE091230 · Employment Income Manual: recent changes
  • EIMUPDATE100423 · Employment Income Manual: recent changes
  • EIMUPDATE100524 · Employment Income Manual: recent changes
  • EIMUPDATE101112 · Employment Income Manual: recent changes
  • EIMUPDATE110328 · Employment Income Manual: recent changes
  • EIMUPDATE110729 · Employment Income Manual: recent changes
  • EIMUPDATE110822 · Employment Income Manual: recent changes
  • EIMUPDATE111028 · Employment Income Manual: recent changes
  • EIMUPDATE111209 · Employment Income Manual: recent changes
  • EIMUPDATE120220 · Employment Income Manual: recent changes
  • EIMUPDATE120330 · Employment Income Manual: recent changes
  • EIMUPDATE120419 · Employment Income Manual: recent changes
  • EIMUPDATE120723 · Employment Income Manual: recent changes
  • EIMUPDATE121002 · Employment Income Manual: recent changes
  • EIMUPDATE121105 · Employment Income Manual: recent changes
  • EIMUPDATE130326 · Employment Income Manual: recent changes
  • EIMUPDATE130812 · Employment Income Manual: recent changes
  • EIMUPDATE130905 · Employment Income Manual: recent changes
  • EIMUPDATE130919 · Employment Income Manual: recent changes
  • EIMUPDATE131125 · Employment Income Manual: recent changes
  • EIMUPDATE140120 · Employment Income Manual: recent changes
  • EIMUPDATE140214 · Employment Income Manual: recent changes
  • EIMUPDATE140313 · Employment Income Manual: recent changes
  • EIMUPDATE140326 · Employment Income Manual: recent changes
  • EIMUPDATE140522 · Employment Income Manual: recent changes
  • EIMUPDATE140711 · Employment Income Manual: recent changes
  • EIMUPDATE141027 · Employment Income Manual: recent changes
  • EIMUPDATE141120 · Employment Income Manual: recent changes
  • EIMUPDATE141219 · Employment Income Manual: recent changes
  • EIMUPDATE150113 · Employment Income Manual: recent changes
  • EIMUPDATE150126 · Employment Income Manual: recent changes
  • EIMUPDATE150223 · Employment Income Manual: recent changes
  • EIMUPDATE150406 · Employment Income Manual: recent changes
  • EIMUPDATE150410 · Employment Income Manual: recent changes
  1. Employment Income Manual
  2. Employment Income Manual: recent changes

EIMUPDATE070329 | Employment Income Manual: recent changes

From HM Revenue & Customs · Employment Income Manual

Below are details of the amendments that were published on 29 March 2007 (see the update index for all updates)

SectionTitle and details of update
EIM13760Statutory redundancy payment: weekly rate updated
EIM16065-EIM16068Travel cards: new pages
EIM21008Interaction between ss201 and 401 ITEPA: additional material
EIM21617Homeworking: additional material
EIM21779Mobile phones: change to reflect FA06 amendment
EIM21800Pensions: changes to reflect new pension rules
EIM21846Benefits for disabled employees: additional material
EIM23131Car benefit: new page regarding the notional price of a Smart EV
EIM31659Employees’ expenses: new page on the effect of reimbursement
EIM31818Travel expenses: new example
EIM31833Travel expenses: new page on travel cards
EIM40207Duties on a vessel or aircraft: expanded examples
EIM42430Timing of expenses deductions: new paragraph
EIM50060Particular occupations: new page on airline pilots’ training costs
EIM66110Lorry drivers: subsistence allowance updated
EIM71332Plant Hire industry: WRA rates updated
EIM71340Thermal Insulation industry: WRA rates updated
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