EIMUPDATE091201 | Employment Income Manual: recent changes
From HM Revenue & Customs · Employment Income Manual
Below are details of the amendments that were published on 1 December 2009
(see the update index for all updates)
| Section | Details of update |
| EIM01260 | Work related training: Amended text re travel & subsistence costs |
| EIM08003 | Transfer of real property: Additional text re action following VOA report |
| EIM11300 | Living Accommodation: Index Page updated |
| EIM11342 | Living Accommodation: Resident Wardens & Caretakers; Additional Text |
| EIM11412 | Living Accommodation: Avoidance areas; Additional text re Lease premium cases |
| EIM11415 | Living Accommodation: Avoidance areas; Additional text re Lease premium cases |
| EIM11431 | Living Accommodation: Additional text re Lease premium cases |
| EIM11444 | New Page: Living Accommodation: Lease premium cases overview |
| EIM11445 | New Page: Living Accommodation: Lease premium cases; conditions to be satisfied |
| EIM11446 | New Page: Living Accommodation: Lease premium cases; general explanation |
| EIM11447 | New Page: Living Accommodation: Lease premium cases; example |
| EIM11448 | New Page: Living Accommodation: Lease premium cases; example |
| EIM11449 | New Page: Living Accommodation: Lease premium cases; example |
| EIM15021 | Employer Financed Retirement Benefits Schemes (EFRBS) Additional text; Health screening and Medical check-ups |
| EIM15055 | EFRBS: additional text on residence rules |
| EIM15072 | EFRBS: additional text on S307(1A) ITEPA 2003 |
| EIM15155 | EFRBS: additional text; relevant benefits |
| EIM15310 | EFRBS: additional text; relevant benefits; payments on non-accidental death |
| EIM21664 | Benefits: Additional text re Salary Sacrifice arrangements on exemption for bicycles |
| EIM21765 | Benefits: Additional text re periodic health screening & medical check-ups |
| EIM21779 | Benefits: Definition of a Mobile telephone; additional text |
| EIM21855 | Benefits: Additional text re subsidies for public bus services |
| EIM23131 | Car benefit: Extended text to include Notional Price details for new Ultra Low Carbon Emission and Electric protoype vehicles |
| EIM23656 | Car Benefit Averaging agreements; additional text on sampling dates |
| EIM23657 | Car Benefit: Averaging agreements; additional text on sampling dates |
| EIM23658 | Car benefit: Averaging agreements; additional text on price banding and combining adjacent bands |
| EIM23659 | Car Benefit: Averaging agreements; additional text on removal of £80,000 limit from 2011/12 |
| EIM23660 | Car Benefit: Averaging agreements; amended text on abolition of alternative fuel reductions |
| EIM30050 | Dispensations: Contents page updated |
| EIM30059 | Dispensations: Additional text; Checking and authorising of expenses payments |
| EIM30061 | Page deleted; contents incorporated in EIM30059 |
| EIM30505 | Deductions: Additional text re relief due for directors and officers liabilities |
| EIM30530 | Deductions: Additional text re relief for ex-employees |
| EIM30532 | Deductions: Additional text re relief for ex-employees; excess liabilities |
| EIM32700 | Deductions: Contents page updated |
| EIM32866 | New Page: Deductions: Other expenses; losses |
| EIM36500 | Deductions: Contents page updated |
| EIM36605 | New Page: Capital Allowances; Annual Investment Allowance |
| EIM36610 | Capital Allowances: Additional text; First Year Allowances |
| EIM36620 | Capital Allowances: Additional text; Exceptions |
| EIM36630 | Capital Allowances: Additional text; Rates of first year allowance |
| EIM36650 | Capital Allowances: Additional text; Calculating allowances due |
| EIM36660 | Capital Allowances: Additional text; Amount on which allowance is calculated |
| EIM36695 | New Page: Capital Allowances; Small Pools Allowance |
| EIM36910 | Capital Allowances; Additional text; First year allowance |
| EIM36915 | Capital Allowances; Additional text; year employment begins |
| EIM36925 | Capital Allowances; Adjustment for private use; example |
| EIM50000 | Tax treatment of particular occupations: Contents page updated |
| EIM50700 | New Page: Car Mechanics; Capital Allowances |
| EIM67320 | Parish & Community Clerks in England & Wales: Revised text |
| EIM71326 | Working Rule Agreements; Updated Rates - Electrical Contractors Association |
| EIM71327 | Working Rule Agreements; Updated Rates - Heating & Ventilating Contractors Association |
| EIM71330 | Working Rule Agreements; Updated Rates - Engineering Construction Industry |
| EIM71332 | Working Rule Agreements; Updated Rates - Plant Hire Industry |