SolvedEIMUPDATE080723 | Employment Income Manual: recent changes
From HM Revenue & Customs · Employment Income Manual
Below are details of the amendments that were published on 23 July 2008 (see theupdate index for all updates)
| Section | Details of update |
| Index | Links to appendices in index page inserted |
| EIM05255 | Scale rate expenses: New text re layout of FCO information table |
| EIM12977 | Termination payments: Additional text to clarify position on PILONs and payments of Damages |
| EIM12979 | Termination Payments: Additional text on PILONs and agreements for damages |
| EIM13070 | Amended text on damages and the “Gourley Principle” |
| EIM13700 | Termination payments: Foreign Service; Obsolete material removed |
| EIM15021 | Retirement Benefit Schemes: Additional text on definition of “relevant benefits” |
| EIM15028 | Retirement Benefit Schemes: New text on meaning of “scheme” and “arrangement” |
| EIM15040 | Retirement Benefit Schemes: New text on employer contributions following “Irving” |
| EIM21650 | Benefits: Revised text on benefits arising from transfer of an asset |
| EIM21652 | Benefits: Revised text on benefit of transfer of computer equipment |
| EIM21653 | Benefits: Additional example on calculation of benefit for computer equipment |
| EIM21655 | Benefits: Revised text on transfer of used or depreciated assets |
| EIM21765 | Benefits: New text on Medical Check ups |
| EIM23000 | Car Benefit: New page added to index - cars available for private use |
| EIM23054 | Car Benefit: New page on cars leased to directors/employees |
| EIM23410 | Car Benefit: Ready reckoner for appropriate percentage extended |
| EIM23641 | Car Benefit: New text on Car benefit Averaging agreements |
| EIM31200 | New page added to index - Employees using own vehicles for work |
| EIM31340 | New page with guidance on interpretation of “obliged” for AMAPs |
| EIM33081 | Seafarers Earning Deduction: New text on new information requirement |
| EIM42420 | Basis of assessment: Amended text on payments in week 53/54/56 |
| EIM65799 | Particular occupations: New page added to index |
| EIM65940 | Particular occupations: Amended text Councillors expenses deductions |
| EIM66100 | Particular occupations: New text relating to Porters in removal vans |
| EIM68131 | Particular occupations: New page on Flat Rate Expense allowances for Special Constables |
| EIM71325 | Working Rule Agreements: Updated rates for allowances in Construction Industry |
| EIM71332 | Working Rule Agreements: Updated rates for allowances in Plant Hire Industry |
| EIM77000 | New page added to index - Appendices: contents page |
| EIM77060 | New appendix: Copy of BGN re Trainee Educational Psychologists |