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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

EIMUPDATE100423 | Employment Income Manual: recent changes

From HM Revenue & Customs · Employment Income Manual

Below are details of the amendments that were published on 23 April 2010 (see the update index for all updates)

SectionDetails of update
EIM04700Scale Rate Expenses Payments - Contents page updated
EIM05231Benchmark Scale Rates - Additional text
EIM05233Benchmark Scale Rates; New Page - Questions & Answers
EIM12800Termination Payments: Contents Page updated
EIM13500Termination Payments: Additional text re Time Limits
EIM13610Termination Payments: Additional text - Payments on Account of Illness or Disability
EIM13635Termination Payments: New Page - Payments on Account of Illness or Disability - example
EIM13637Termination Payments: New Page - Payments on Account of Illness or Disability - Matters other than disability
EIM13640Termination Payments: Payments on Account of Illness or Disability - Additional text - reports to PAYE Technical
EIM13700Termination Payments: Additional text re Time Limits
EIM15055EFRBS: Additional text - SI536/2010
EIM15210EFRBS: Additional text - Operation of PAYE
EIM21601Benefits: Contents Page Updated
EIM21664Particular Benefits: Additional text re Provision of Cycles and Cycle safety equipment
EIM21665Particular Benefits: Bicycles; New Page - Exclusion of certain employees
EIM21666Particular Benefits: Bicycles; New Page - Availability of cycles
EIM21667Particular Benefits: Bicycles; New Page - Transfer of cycles to employees
EIM21668Particular Benefits: Bicycles; New Page - Cyclists’ meals and refreshments
EIM21669Particular Benefits: New Page; Board & Lodging - Previously at EIM21665
EIM21675Benefits: Canteen Arrangements Chargeable to Tax - Additional Text
EIM21863Benefits: Trivial Benefits - Minor repairs to employer provided cycles & Seasonal Flu immunisations
EIM26100Beneficial Loans: Contents Page Updated
EIM26104Beneficial Loans: Interest Rate changes
EIM26120Beneficial Loans: Page Deleted - Content moved to EIM26136 & EIM26137
EIM26136Beneficial Loans: New Page - Fully Qualifying Loans
EIM26137Beneficial Loans: New Page - Qualifying and Non-Qualifying Loans
EIM26255Beneficial Loans: Additional text re Time Limits
EIM30059Dispensations: Additional Text re Checking and Authorising Expenses Payments
EIM30095Dispensations: Additional Text re Revocation
EIM32075Travel Expenses: Amended text - Definitions; Temporary Workplace
EIM40305Statement of Practice 1/09: Extended for y/e 05/04/2011 & Additional text - Joint Account Holders
EIM60015Ministers of Religion: Additional text - Sections 290A & 290B ITEPA 2003
EIM66110Lorry Drivers Subsistence Rates - updated
EIM66190Lorry Drivers: Additional text - Licence Renewal
EIM67200Nurses: Additional text - Expenses Deductions
EIM71330Working Rule Agreements: Thermal Insulation Contractors Assn - Updated Rates
EIM71340Working Rule Agreements: Engineering Construction Industry - Updated Rates
EIM71410Self Assessment: Amended text - Time Limits
EIM76004Social Security Benefits: Additional Text - Compensation Payments
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