Recent changes to the Employment Income Manual
Below are details of the amendments that were published on 10 December 2009
(see the update index for all updates)
Section |
Details of update |
EIM01260 |
Work related training: Amended text re travel & subsistence costs |
EIM08003 |
Transfer of real property: Additional text re action following VOA report |
EIM11300 |
Living Accommodation: Index Page updated |
EIM11342 |
Living Accommodation: Resident Wardens & Caretakers; Additional Text |
EIM11412 |
Living Accommodation: Avoidance areas; Additional text re Lease premium cases |
EIM11415 |
Living Accommodation: Avoidance areas; Additional text re Lease premium cases |
EIM11431 |
Living Accommodation: Additional text re Lease premium cases |
EIM11444 |
New Page: Living Accommodation: Lease premium cases overview |
EIM11445 |
New Page: Living Accommodation: Lease premium cases; conditions to be satisfied |
EIM11446 |
New Page: Living Accommodation: Lease premium cases; general explanation |
EIM11447 |
New Page: Living Accommodation: Lease premium cases; example |
EIM11448 |
New Page: Living Accommodation: Lease premium cases; example |
EIM11449 |
New Page: Living Accommodation: Lease premium cases; example |
EIM15021 |
Employer Financed Retirement Benefits Schemes (EFRBS) Additional text; Health screening and Medical check-ups |
EIM15055 |
EFRBS: additional text on residence rules |
EIM15072 |
EFRBS: additional text on S307(1A) ITEPA 2003 |
EIM15155 |
EFRBS: additional text; relevant benefits |
EIM15310 |
EFRBS: additional text; relevant benefits; payments on non-accidental death |
EIM21664 |
Benefits: Additional text re Salary Sacrifice arrangements on exemption for bicycles |
EIM21765 |
Benefits: Additional text re periodic health screening & medical check-ups |
EIM21779 |
Benefits: Definition of a Mobile telephone; additional text |
EIM21855 |
Benefits: Additional text re subsidies for public bus services |
EIM23131 |
Car Benefit: Extended text to include Notional Price details for new Ultra Low Carbon Emission and Electric prototype vehicles |
EIM23656 |
Car Benefit: Averaging agreements; additional text on sampling dates |
EIM23657 |
Car Benefit: Averaging agreements; additional text on emissions levels |
EIM23658 |
Car benefit: Averaging agreements; additional text on price banding and combining adjacent bands |
EIM23659 |
Car Benefit: Averaging agreements; additional text on removal of £80,000 limit from 2011/12 |
EIM23660 |
Car Benefit: Averaging agreements; amended text on abolition of alternative fuel reductions |
EIM30050 |
Dispensations: Contents page updated |
EIM30059 |
Dispensations: Additional text; Checking and authorising of expenses payments |
EIM30061 |
Page deleted; contents incorporated in EIM30059 |
EIM30505 |
Deductions: Additional text re relief due for directors and officers liabilities |
EIM30530 |
Deductions: Additional text re relief for ex-employees |
EIM30532 |
Deductions: Additional text re relief for ex-employees; excess liabilities |
EIM32700 |
Deductions: Contents page updated |
EIM32866 |
New Page: Deductions: Other expenses; losses |
EIM36500 |
Deductions: Contents page updated |
EIM36605 |
New Page: Capital Allowances; Annual Investment Allowance |
EIM36610 |
Capital Allowances: Additional text; First Year Allowances |
EIM36620 |
Capital Allowances: Additional text; Exceptions |
EIM36630 |
Capital Allowances: Additional text; Rates of first year allowance |
EIM36650 |
Capital Allowances: Additional text; Calculating allowances due |
EIM36660 |
Capital Allowances: Additional text; Amount on which allowance is calculated |
EIM36695 |
New Page: Capital Allowances; Small Pools Allowance |
EIM36905 |
New Page: Capital Allowances; Annual Investment Allowance; Examples |
EIM36910 |
Capital Allowances; Additional text; First year allowance |
EIM36915 |
Capital Allowances; Additional text; year employment begins |
EIM36925 |
Capital Allowances; Adjustment for private use; example |
EIM50000 |
Tax treatment of particular occupations: Contents page updated |
EIM50700 |
New Page: Car Mechanics; Capital Allowances |
EIM67320 |
Parish & Community Clerks in England & Wales: Revised text |
EIM71326 |
Working Rule Agreements; Updated Rates - Electrical Contractors Association |
EIM71327 |
Working Rule Agreements; Updated Rates - Heating & Ventilating Contractors Association |
EIM71330 |
Working Rule Agreements; Updated Rates - Engineering Construction Industry |
EIM71332 |
Working Rule Agreements; Updated Rates - Plant Hire Industry |
