EIM - Recent changes to this manual
Below are details of the amendments that were published on 5 April 2005 (see the update index for all updates).
| Page | Title and details of the update |
| Employment Income | |
| EIM01000 | Table of contents – correct entry for club membership fees |
| EIM01701-6 | Employment Zones – pages deleted |
| EIM02550 | Employment protection legislation – minor revision |
| EIM05200 | Scale rate expenses payments – minor deletion |
| EIM06235 | Scholarship income – insert overview paragraph |
| EIM06236 | Scholarship income – new page |
| EIM06240 | Scholarship income – rates of payment under SP4/1986 updated |
| EIM06245 | Scholarship income: examples – minor revisions |
| EIM06270 | Scholarship income – significant deletion of text (to EIM06271) |
| EIM06271 | Scholarship income – new page |
| EIM08003 | Transfer of real property – minor changes to text |
| PAYE – special types of payments | |
| EIM11876 | Gains from share options – insert additional text |
| EIM11931 | Awards of shares – minor changes to statutory references |
| EIM12210 | Employment-related securities – insert additional text |
| Termination payments | |
| EIM12805 | Change in hyperlink reference from 21006 to 21007 |
| VAT relationship with earnings | |
| EIM15515 | VAT and remuneration – minor revisions |
| Benefits and expenses payments | |
| EIM20005 | Amounts treated as earnings – delete stray bullet |
| EIM20602 | Expenses payments – minor additions |
| EIM21004 | Fair bargain – substantial addition to text |
| EIM21600 | Index of benefits – insert new entries for “Telephones” at pages 21615-17 and for “Hospitality box” at 21729 and add an extra page at 21802 under “Pensions provision” |
| EIM21615 | Telephones – text deleted in title and in main body of text (moved to 21617) |
| EIM21617 | Telephones – insert new page |
| EIM21650 | Transfer of asset – significant changes to text |
| EIM21651 | Example of an asset transfer – insert Section sub-heading and correct a date |
| EIM21652 | Transfer of a computer – significant changes to text |
| EIM21653 | Computer previously used before transfer – significant changes to text |
| EIM21655 | Transfer of used assets – insert subsection in title |
| EIM21664 | Exemption for bicycles – insert new paragraph |
| EIM21670 | Meals exemption – delete two final bullets but leave associated text |
| EIM21671 | Meals exemption – insert new paragraph |
| EIM21700 | Computer exemption – extra bullet and text on Home Computer Initiative |
| EIM21729 | Hospitality box – insert new page |
| EIM21746 | Loans written off – minor revisions |
| EIM21770 | Occupational health – insert link to HSE website |
| EIM21780 | Mobile phones – minor revisions |
| EIM21802 | Pensions advice - insert new page |
| EIM21825 | Recreational benefits – insert new paragraph |
| EIM21861 | Trivial benefits – minor revisions |
| EIM21863 | Trivial benefits – minor revisions |
| EIM21902 | Childcare – minor revisions |
| EIM21920 | Workplace nurseries – minor revisions |
| Van benefit | |
| EIM22830 | Shared vans – minor revisions |
| Car benefit | |
| EIM23000 | Table of contents – several changes |
| EIM23002 | When the charge applies – changes to hyperlinks |
| EIM23047 | Emergency vehicles – cross reference made into hyperlink |
| EIM23071 | Two charges for one car – revisions to hyperlink references |
| EIM23072 | Car available to family – revisions to hyperlink references |
| EIM23075 | Shared car – page deleted (moved to 23520) |
| EIM23076 | Shared car – page deleted (moved to 23521) |
| EIM23101 | Method statement – minor revisions to text |
| EIM23470 | Automatic car for disabled employee – significant changes to text |
| EIM23520 | Shared car – new page (from 23075) |
| EIM23521 | Shared car – new page (moved from 23076) |
| Car fuel benefit | |
| EIM23765 | Shared car – revisions to hyperlink references |
| EIM23800 | Pooled cars and vans – significant changes to text |
| Beneficial loans | |
| EIM26120 | Loans – correction to Section number in the title |
| Mileage allowance payments, AMAPs, MAR, passenger payments | |
| EIM31200 - 31420 | Previous guidance deleted and replaced in its entirety by 40 pages of new text |
| Deductions | |
| EIM32400 | Table of contents – change entry for Expenses from F to Z |
| EIM32565CT | Table of contents – new entry for hospitality boxes |
| EIM32570 | Entertainment expenses – new entry for hospitality boxes |
| EIM32650a | Entertainment expenses – replace two bullets missing from flowchart |
| EIM32695 | Expenses from F to Z – page number changed to 32700CT and new entry at 32712 |
| EIM32700 | Flat rate expenses – new paragraph inserted |
| EIM32705 | Flat rate expenses – new paragraph inserted |
| EIM32710 | Flat rate expenses – final paragraph deleted |
| EIM32712 | Flat rate expenses: agreed amounts – new page |
| EIM32725 | Locally agreed flat rate deductions – change to cross reference |
| EIM32730a | Flowchart – changes to cross references |
| EIM34090 | Foreign travel rules – minor revisions to text |
| EIM35004 | Travelling expenses – correct typing error and insert new hyperlink |
| Basis of Assessment | |
| EIM42290 | Entitlement to earnings - significant addition to text |
| Waiver of remuneration and salary sacrifice | |
| EIM42750 | Arrangement of guidance – revisions to contents page |
| EIM42752 | Reason for sacrifice – new final paragraph |
| EIM42753 | Changes to employment contract – new page |
| EIM42755 | Income tax effects – significant additions to text |
| EIM42760 | Successful sacrifice – significant additions to text |
| EIM42765 | Timing – significant changes to text |
| EIM42767 | Revert to original salary – significant additions to text |
| EIM42770 | Payslip information – significant changes to text |
| EIM42771 | Reference or notional salary – significant changes to text |
| EIM42773 | Scheme set up – minor revisions to text |
| EIM42776 | Frequently asked questions – new page |
| Particular occupations | |
| EIM66110 | Lorry drivers subsistence allowances – rates updated |
| EIM68520 | Stable lads subsistence allowances – rates updated |
| EIM68525 | Stable lads subsistence allowances – rates updated |
| EIM71100 | Voluntary organisations office holders – minor additions to text |
| EIM71105 | Research volunteers – new page |
| Working Rule Agreements | |
| EIM71328 | Lift industry lodging allowances – rates updated |
| EIM71332 | Plant Hire industry lodging allowances – rates updated |
| EIM71340 | Thermal Insulation Contractors lodging allowances - rates substantially revised |
| Social Security benefits | |
| EIM76100 | List of non-taxable benefits – one addition |
