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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

EIMUPDATE101112 | Employment Income Manual: recent changes

From HM Revenue & Customs · Employment Income Manual

Below are details of the amendments that were published on 12 November 2010 (see the update index for all updates)

SectionDetails of update
EIM05255Scale rate expenses payments to employees travelling outside the UK: Updated text.
EIM13760Termination payments: ‘weekly pay’ limit updated
EIM21664Exemption for bicycles: Additional text re pooled cycles
EIM21667aExemption for bicycles: Additional text re valuation of cycles
EIM21677Canteen arrangements: Additional text re cost of subsidised meals
EIM30051Updated reference to guidance material
EIM36605Increase Annual Investment Allowance limit
EIM50011Tax treatment of agricultural workers: Withdrawal of ESC A60
EIM50012Tax treatment of agricultural workers: Withdrawal of ESC A60
EIM64142Tax treatment of association footballers: Temporary workplace rules - amended text re Home Ground
EIM64143Tax treatment of association footballers: Temporary workplace rules - amended text re Training facility
EIM68502Tax treatment of racehorse training stable staff: Withdrawal of ESC A60
EIM71303Updated reference to guidance material
EIM71325Working Rule Agreements: Construction Industry Joint Council - updated rates
EIM71326Working Rule Agreements: Electrical Contractors’ Association - updated rates
EIM71327Working Rule Agreements: Heating and Ventilating Contractors’ Association - updated rates
EIM71337Working Rule Agreements: Refractory users’ Association - updated rates
EIM71338Working Rule Agreements: Technical Lighting and Access Specialists’ Association - updated rates
EIM71415Updated reference to guidance material
EIM71430Updated reference to guidance material
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