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EIMUPDATE080328 | Employment Income Manual: recent changes

From HM Revenue & Customs · Employment Income Manual

Below are details of the amendments that were published on 28 March 2008 (see the update index for all updates).

PageTitle and details of update
EIM01471Employee working at home: arrangement of guidance - new page
EIM01475Household expenses: broadband internet – new page
EIM01570Personal pension arrangements - changes
EIM04800Retirement lump sums - new text
EIM13660Lump sums and pension schemes - new page
EIM15021EFRBS – definition of relevant benefits - extra text
EIM15021AEFRBS: excluded benefits - accommodation - new page
EIM15021BEFRBS: excluded benefits - accommodation - new page
EIM15021CEFRBS: excluded benefits - employee’s family - new page
EIM15021DEFRBS: excluded benefits - before 6 April 1998 - new page
EIM15021EEFRBS: excluded benefits - welfare counselling - new page
EIM15021FEFRBS: excluded benefits - recreational benefits - new page
EIM15021GEFRBS: excluded benefits - annual parties - new page
EIM15021HEFRBS: excluded benefits - writing of wills - new page
EIM15021IEFRBS: excluded employment - equipment for disabled - new page
EIM15155EFRBS: created by cash inducements - text rewritten
EIM21675General benefits: canteen exemption - new page
EIM21970General benefits: workplace nurseries - changes
EIM23124Car benefit: carbon offset charges - new page
EIM23440Car benefit: new text on “hybrid” cars
EIM32360Travel between places of work - changes
EIM32712New entries for airlines and police employees
EIM33064Seafarers Earnings - reworked example of disapplying ESC A11
EIM61017Junior doctors on rotational contracts - travelling expenses - new page
EIM61018Junior doctors on rotational contracts - training expenses - new page
EIM65870Retirement and death lump sums - new text
EIM74001Lump sums under registered pension schemes - new text
EIM74261PAYE status of partnership annuities - changes
EIM77020Appendix 2 - extra section relating to international business travel