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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

EIMUPDATE080520 | Employment Income Manual: recent changes

From HM Revenue & Customs · Employment Income Manual

Below are details of the amendments that were published on 20 May 2008 (see the update index for all updates).

SectionTitle and details of update
Scale rate expenses for employees travelling outside the UK
EIM04700Deleted table entry for EIM05290
EIM05250Use of Foreign and Commonwealth Office rates
EIM05255Publication of A & B rates
EIM05260Use of benchmark rates
EIM05265Employee staying as guest of a private individual
EIM05270Employee receiving free meals and accommodation
EIM05280Use of benchmark rates - examples
EIM05290Page deleted
EIM05290APage deleted
EIM05290BPage deleted
EIM05290CPage deleted
EIM05290DPage deleted
EIM05290GPage deleted
EIM05290IPage deleted
EIM05290KPage deleted
EIM05290NPage deleted
EIM05290PPage deleted
EIM05290SPage deleted
EIM05290TPage deleted
EIM05290UPage deleted
EIM05290VPage deleted
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