Recent updates to the Employment Income Manual
Below are details of the amendments that were published on 10 August 2009 (see the update index for all updates)
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Section |
Details of update |
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Benchmark scale rate payments; additional text |
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PAYE: New Page; Special type of payer or payee: payments by payroll agent |
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Termination payments; foreign service, FA08 changes |
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Employer-financed and non-approved retirement benefits schemes: table of contents; updated |
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Non-approved and employer-financed retirement benefits schemes: introduction; additional text re 05 April 2006 changes |
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Employer-financed retirement benefits schemes: tax charges; additional text re 05 April 2006 changes |
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Employer-financed retirement benefits schemes: general definitions; additional text |
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Employer-financed retirement benefits schemes: definition of "relevant benefits"; amended text |
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EIM15021A |
Page deleted |
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EIM15021B |
Page deleted |
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EIM15021C |
Page deleted |
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EIM15021D |
Page deleted |
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EIM15021E |
Page deleted |
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EIM15021F |
Page deleted |
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EIM15021G |
Page deleted |
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EIM15021H |
Page deleted |
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EIM15021I |
Page deleted |
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Employer-financed retirement benefits schemes: excluded benefits: living accommodation and related benefits: accommodation; Previously EIM15021A |
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Employer-financed retirement benefits schemes: New page; excluded benefits: living accommodation and related benefits: accommodation related; previously EIM15021B |
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Employer-financed retirement benefits schemes: excluded benefits: living accommodation and related benefits: benefits provided to employee's family; amended text; previously EIM15021C |
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Employer-financed retirement benefits schemes: New page; excluded benefits: non-cash benefits received before 6 April 1998; previously EIM15021D |
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Employer-financed retirement benefits schemes: New page; excluded benefits: welfare counselling; previously EIM15021E |
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Employer-financed retirement benefits schemes: New page; excluded benefits: recreational benefits; previously EIM15021F |
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Employer-financed retirement benefits schemes: New page; excluded benefits: annual parties and similar functions; previously EIM15021G |
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Employer-financed retirement benefits schemes: New page excluded benefits: writing of wills etc. Previously EIM15021H |
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Employer-financed retirement benefits schemes: New page; excluded benefits: equipment for disabled employees; previously EIM15021I |
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EIM15032 |
Page deleted |
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EIM15035 |
Page deleted |
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EIM15036 |
Page deleted |
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EIM15038 |
Page deleted |
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EIM15040 |
Page deleted |
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Employer-financed retirement benefits schemes: New page; meaning of “retirement”; previously EIM15022 |
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Employer-financed retirement benefits schemes: New page; ill-health and disablement; previously EIM15024 |
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Employer-financed retirement benefits schemes: New page; definition of “scheme”; previously EIM15028 |
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Employer-financed retirement benefits schemes: New page; identification; previously EIM15030 |
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EIM15051 |
Page deleted |
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Employer-financed retirement benefits schemes: New page; periods when a scheme is not registered; previously EIM15032 |
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Employer-financed retirement benefits schemes: New page; persons chargeable and residence rules; previously EIM15035 |
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Employer-financed retirement benefits schemes: New page; definition of "responsible person"; previously EIM15036 |
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Employer-financed retirement benefits schemes: New page; year to which the income belongs; previously EIM15038 |
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Employer-financed retirement benefits schemes: New page; contributions made by employer; previously EIM15040 |
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EIM15061 |
Page deleted |
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EIM15062 |
Page deleted |
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EIM15063 |
Page deleted |
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EIM15064 |
Page deleted |
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EIM15070 |
Page deleted |
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Employer-financed retirement benefits schemes: New page; contributions made by employee; previously EIM15051 |
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Employer-financed retirement benefits schemes: New page; arrangements for providing security for payment of benefits in future; previously EIM15052 |
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Employer-financed retirement benefits schemes: New page; overseas schemes; previously EIM15060 |
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Employer-financed retirement benefits schemes: New page; overseas schemes: lump sums from assets disposals; previously EIM15061 |
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Employer-financed retirement benefits schemes: New page; Extra-Statutory Concession A10: aim; previously EIM15062 |
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Employer-financed retirement benefits schemes: New page; Extra-Statutory Concession A10: text; previously EIM15063 |
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Employer-financed retirement benefits schemes: Extra-Statutory Concession A10: application to superannuation funds; previously EIM15064 |
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Employer-financed retirement benefits schemes: New page; application for relief where no benefits paid or payable; previously EIM15070 |
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Employer-financed retirement benefits schemes: cash benefits received; additional text |
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Employer-financed retirement benefits schemes: non- cash benefits received: treatment and valuation; revised text |
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Employer-financed retirement benefits schemes: receipts excluded from charge: general; revised text |
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EIM15122 |
Page deleted |
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EIM15123 |
Page deleted |
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EIM15124 |
Page deleted |
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Employer-financed retirement benefits schemes: receipts excluded from charge: prior employer contributions made only before 6 April 2006; additional text |
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EIM15170 |
Page deleted |
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EIM15172 |
Page deleted |
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EIM15173 |
Page deleted |
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Employer-financed retirement benefits schemes: New page; reporting responsibilities; |
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EIM15201 |
Page deleted |
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Employer-financed retirement benefits schemes: example: non-cash receipts; revised text |
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Employer-financed retirement benefits schemes: payer's responsibilities: operation of PAYE; revised text |
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Employer-financed retirement benefits schemes: New page; example: meaning of “retirement”; previously EIM15400 |
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Employer-financed retirement benefits schemes: New page; example: payment on non-accidental death; previously EIM15410 |
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Employer-financed retirement benefits scheme: New page; example: payment on death by accident; previously EIM15415 |
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Employer-financed retirement benefits scheme: New page; example: overseas schemes: Extra-Statutory Concession A10: full exemption; previously EIM15425 |
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Employer-financed retirement benefits schemes: New page; example: overseas schemes: Extra-Statutory Concession A10: partial exemption |
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Employer-financed retirement benefits schemes: example: receipts excluded from charge: prior employer contributions; previously EIM15429 |
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Non-approved schemes: New page; introduction |
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Non-approved schemes: New page; tax charges |
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Non-approved schemes: New page; general definitions |
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Non-approved schemes: New page; definition of "relevant benefits" |
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Non-approved schemes: New page; meaning of "retirement" |
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Non-approved schemes: New page; ill-health and retirement |
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Non-approved schemes: New page; definition of “scheme” |
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Non-approved schemes: New page; identification |
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Non-approved schemes: New page; periods when a scheme was not approved |
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Non-approved schemes: New page; persons chargeable and residence rules |
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Non-approved schemes: New page; definition of "administrator" |
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Non-approved schemes: New page; year to which the income belongs |
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Non-approved schemes: New page; contributions made by employer |
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Non-approved schemes: New page; contributions made by employer excluded from charge |
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Non-approved schemes: New page; contributions made by employee |
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Non-approved schemes: New page; arrangements for providing security for payment of benefits in future |
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Non-approved schemes: New page; overseas schemes: anti-avoidance provisions |
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Non-approved schemes: New page; overseas schemes: lump sums from asset disposals |
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Non-approved schemes: New page; overseas schemes: Extra-Statutory Concession A10 |
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Non-approved schemes: New page; application for relief where no benefits paid or payable |
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Non-approved schemes: New page; cash benefits received |
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Non-approved schemes: New page; non-cash benefits received: treatment and valuation |
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Non-approved schemes: New page; receipts excluded from charge: general |
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Non-approved schemes: New page; receipts excluded from charge: prior employer contributions |
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Non-approved schemes: New page; receipts excluded from charge: prior employee contributions |
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Non-approved schemes: New page; receipts excluded from charge: small lump sums where no other pension schemes |
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Non-approved schemes: New page; payments other than on retirement or death |
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Non-approved schemes: New page; commutations |
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Non-approved schemes: New page; ex-gratia (voluntary) payments |
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Non-approved schemes: New page; ex-gratia (voluntary) payments: small payments |
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Non-approved schemes: New page; ex-gratia (voluntary) payments: small payments: definition of associated employers |
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Non-approved schemes: New page; reporting responsibilities |
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Non-approved schemes: New page; example: non-cash receipts |
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Non-approved schemes: New page; payer’s responsibilities: operation of PAYE |
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Non-approved schemes: New page; example: meaning of “retirement” |
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Non-approved schemes: New page; example: payment on non-accidental death |
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Non-approved schemes: New page; example: payment on death by accident |
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Non-approved schemes: New page; example: assessment of employer's contributions |
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Non-approved schemes: New page; example: receipts excluded from charge: prior employer and employee contributions |
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Car Benefit: Index page updated |
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Car Benefit: Additional text, disabled drivers |
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Car Benefit: Additional text; removal of the £80,000 price cap |
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Car Benefit: Additional text; removal of the £80,000 price cap |
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Car Benefit: Additional text; bi-fuel and road fuel gas cars |
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Car Benefit: New page; Automatic cars for use by disabled employee |
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Car Benefit: Additional text; removal of the £80,000 price cap |
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Car Benefit: New page; appropriate percentage ready reckoner |
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Car Benefit: New page; adjustments to appropriate percentage for different fuel types |
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Car Benefit: Additional text; Diesel cars |
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Car Benefit: Additional text; Diesel cars |
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Car Benefit: Additional text; Electric cars |
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Car Benefit: Additional text; Diesel cars from 2011/12 |
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Car Benefit: Additional text; Type A cars from 2011/12 |
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Car Benefit: New page; Meaning of automatic transmission |
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Car Benefit: New page; calculation from 2011/12 onwards; example |
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Car Benefit: New page; calculation from 2011/12 onwards; example |
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Travel expenses: Travel for necessary attendance; additional text |
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Seafarers’ Earnings Deduction: Standing or stationary; Additional information |
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Seafarers’ Earnings Deduction: Standing or stationary; Additional information |
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Contents page: updated |
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Statement of Practice 5/84; additional text |
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New page: Statement of Practice 1/09 |
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New page: Statement of Practice 1/09 |
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New page: Statement of Practice 1/09 |
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Contents page: updated |
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Footballers travelling expenses; additional text |
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New page: Footballers travelling expenses; travel in the performance of the duties |
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New page: Footballers travelling expenses; temporary workplace; the home ground |
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New page: Footballers travelling expenses; temporary workplace; training facility |
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New page: Footballers travelling expenses; particular journeys |
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Tax treatment of lorry drivers; subsistence allowances; approved amount updated |
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Appendix 1: Employees on secondment to the UK; additional text |
