EIMUPDATE081218 | Employment Income Manual: recent changes
From HM Revenue & Customs · Employment Income Manual
Below are details of the amendments that were published on 18 December 2008 (see theupdate index for all updates)
| Section | Details of update |
| EIM10210 | Late Night Taxis – Clarification of guidance |
| EIM11371 | Living Accommodation – Homes owned outside the UK – New Page |
| EIM11372 | Living Accommodation – Homes owned outside the UK – New Page |
| EIM11373 | Living Accommodation – Homes owned outside the UK – New Page |
| EIM11374 | Living Accommodation – Homes owned outside the UK – New Page |
| EIM13842 | Termination Payments – Payments from Redundancy Payments Offices |
| EIM21831 | Late Night Taxis – Car sharing arrangements |
| EIM21832 | Late Night Taxis - Examples |
| EIM21845 | Welfare Counselling – Amended Guidance |
| EIM23000 | Car Benefits: New pages added to index |
| EIM23011 | Car Benefits: New Page summarising adjustments for disabled drivers |
| EIM23650 | Car benefit miscellaneous: employees in the motor industry |
| EIM23651 | Car benefit miscellaneous: test and experimental cars (from 2009/10) |
| EIM23652 | Car benefit miscellaneous: demonstration and courtesy cars (from 2009/10) |
| EIM23653 | Car benefit: employees with frequent changes of car (from 2009/10) |
| EIM23654 | Car benefit: employees with frequent changes of car (from 2009/10) - requests for special treatment |
| EIM23655 | Car benefit: employees with frequent changes of car (from 2009/10) - averaging process: outline |
| EIM23656 | Car benefit: employees with frequent changes of car (from 2009/10) - Averaging Step 1: identify the cars to be subject to averaging |
| EIM23657 | Car benefit: employees with frequent changes of car (from 2009/10) – Averaging cars without a CO2 emissions figure |
| EIM23658 | Car benefit: employees with frequent changes of car (from 2009/10) - Averaging Step 2: group the cars subject to averaging |
| EIM23659 | Car benefit: employees with frequent changes of car (from 2009/10) - Averaging Step 3: average price of notional car |
| EIM23660 | Car benefit: employees with frequent changes of car (from 2009/10) - Averaging Step 4: average CO2 emissions and appropriate percentage of notional car |
| EIM23661 | Car benefit: employees with frequent changes of car (from 2009/10) - Averaging Step 5: benefit charge of notional car |
| EIM23662 | Car benefit: employees with frequent changes of car (from 2009/10) - Averaging Step 6: identify qualifying employees |
| EIM23663 | Car benefit: employees with frequent changes of car (from 2009/10) - Averaging Step 7: allocate qualifying employees to the notional cars |
| EIM23664 | Car benefit: employees with frequent changes of car (from 2009/10) - benefit charge of notional car - example |
| EIM23665 | Car benefit: employees with frequent changes of car (from 2009/10) - practical issues |
| EIM23666 | Car benefit: employees with frequent changes of car (from 2009/10) - procedures and record-keeping |
| EIM23667 | Car benefit: employees with frequent changes of car (from 2009/10) - car fuel benefit |
| EIM30059 | Dispensations – Revised guidance on checking and authorisation |
| EIM30073 | Dispensations – Revised guidance on travel and subsistence expenses |
| EIM30083 | Dispensations – Amended text regarding requests for further information |
| EIM33000 | Seafarers Earnings Deduction (SED) – New pages added to index |
| EIM33001 | SED – new text re Share Option Gains and Salvage Payments |
| EIM33007 | SED – New text - Voyages beginning or ending in the UK or outside the UK |
| EIM33103 | SED – Changes to text related to rewrite of ITA 2007 |
| EIM33104 | SED – Changes to text following commissioners’ decision |
| EIM33105 | SED – New Page - offshore installations and ships: Langley v CIR |
| EIM33106 | SED - New Page - offshore installations and ships: Torr and Others v CIR (Pride South America) |
| EIM36870 | Capital Allowances – revised text re late claims |
| EIM40000 | Scope of the charge – New page |
| EIM40002 | General Earnings – Changes to text re remittance and residence |
| EIM40003 | General Earnings – Changes to text - Summary of charging provisions |
| EIM40031 | Change to text following FA 2008 – Definition of foreign employer |
| EIM40033 | Change to text following FA 2008 |
| EIM40101 | Change to text following FA 2008 |
| EIM40302 | Change to text following FA 2008 |
| EIM40323 | Page Deleted |
| EIM42802 | Residence: Meaning of resident – text amended following FA 2008 |
| EIM42840 | Residence: Revised text – counting days spent in the UK – FA 2008 |
| EIM43015 | Residence: Revised text – Irish Republic employments – FA 2008 |
| EIM61012 | Tax treatment of doctors – Living Accommodation for Pre registration House Officers – Amended text |
| EIM64120 | Amended text – Testimonials and benefit matches for sportsmen and women |
| EIM71327 | Working Rule Agreements – Updated Rates - HVCA |
| EIM71329 | Working Rule Agreements – Updated Rates – Mastic Asphalt |
| EIM71338 | Working Rule Agreements – Updated Rates – Technical Lighting |
| EIM71340 | Working Rule Agreements – Updated Rates – Thermal Insulation |
| EIM74652 | State Pension Lump Sum – Amended tax regarding abolition of starting rate |
| EIM76000 | Additional index entries – Employment and Support Allowance |
| EIM76100 | Addition of Income related Employment and Support Allowance to list of non-taxable benefits |
| EIM76101 | Addition of Contributions related Employment and Support Allowance to list of taxable benefits |
| EIM76180 | Additional text – Employment and Support Allowance |
| EIM76185 | New page – Employment and Support Allowance - Background |
| EIM76186 | New page – Employment and Support Allowance - Details |
| EIM77050 | Transfer of Goodwill – Amended text |