EIMUPDATE090820 | Employment Income Manual: recent changes

From HM Revenue & Customs · Employment Income Manual

Below are details of the amendments that were published on 20 August 2009 (see the update index for all updates).

SectionDetails of update
EIM33000SED - Contents list updated
EIM33103SED - Meaning of offshore installation - new text on permanent cessation
EIM33104SED - New text -offshore installations and ships: years up to and including 2007/08: examples
EIM33105SED - New Page - offshore installations and ships: New Text - 2008/09 onwards: the effect of the decisions in Torr (PSA) and Spowage (Prosafe)
EIM33106SED - offshore installations and ships: 2008/09 onwards: the meaning of “exploiting mineral resources by means of a well”
EIM33109SED - standing or stationed in any waters: duration of stay at work location
EIM33110SED - New Page - Text previously at EIM33105
EIM33111SED - New Page - Text previously at EIM33106
EIM33112SED - New page - offshore installations and ships: Spowage and Others v CIR