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