EIM - Recent changes to this manual
Below are details of the amendments that were published on 15 August 2006 (see the update index for all updates).
| Section | Title and details of update |
| EIM01600 | Phantom share schemes - significant changes |
| EIM03132 | Removal costs - minor changes |
| EIM03139 | Removal costs - significant changes |
| EIM16057 | Childcare vouchers - exempt amounts updated |
| EIM16058 | Childcare vouchers - exempt amounts updated |
| EIM21600 | Benefits Code Contents - new entries for 21639, 21699, 21778 and 21779 and “Taxis”, plus revisions to 21613/4/5, 21638, 21700 - 03, and 21780 |
| EIM21611 | Benefit of supplies and services – minor changes |
| EIM21613 | Benefits of supplies and services - not significant private use – substantial changes |
| EIM21617 | Benefits of supplies and services - Internet access - minor changes |
| EIM21631 | Benefit on available assets - changes to text |
| EIM21637 | Benefit Ion available assets - minor changes |
| EIM21638 | Benefit on available assets - significant changes to example |
| EIM21639 | Benefit on available assets - example - new page |
| EIM21680 | Benefits: congestion charging – minor changes |
| EIM21699 | Benefits: computer exemption - FA2006 changes - transitional arrangements - new page |
| EIM21700 | Benefits: computer exemption - minor changes |
| EIM21701 | Benefits: computer exemption - minor changes |
| EIM21702 | Benefits: computer exemption - minor changes |
| EIM21703 | Benefits: computer exemption minor changes |
| EIM21765 | Medical benefits: eye-tests - FA2006 change |
| EIM21778 | Benefits: mobile phones - FA2006 changes - new page |
| EIM21779 | Benefits: mobile phones - FA2006 changes - new page |
| EIM21780 | Benefits: mobile phones - minor changes |
| EIM21781 | Benefits: mobile phones - minor changes |
| EIM21995 | Childcare - exempt amounts updated and minor changes |
| EIM22005 | Childcare - exempt amounts updated |
| EIM22010 | Childcare - exempt amounts updated |
| EIM22035 | Childcare: exemptions – new page |
| EIM22050 | Van benefit contents - new page at 22069 |
| EIM22069 | Van benefit: fair bargain - new page |
| EIM22700 | Van and fuel benefit contents - new page at 22716 |
| EIM22716 | Van and fuel benefit: fair bargain - new page |
| EIM23000 | Car benefit contents - new pages at 23010, 23402/3 and change at 23400 |
| EIM23010 | Car benefit: fair bargain - new page |
| EIM23030 | Car benefit: meaning of construction - significant changes |
| EIM23045 | Car benefit: double cab pick-ups - minor changes |
| EIM23049 | Car benefit: other types of vehicle - minor addition |
| EIM23055 | Car benefit: car purchase schemes - significant changes |
| EIM23210 | Car benefit calculation - changes to example |
| EIM23400 | Car benefit: overview of CO2 emissions - minor changes |
| EIM23402 | Car benefit: qualifying low emission cars - new page |
| EIM23403 | Car benefit: qualifying low emission cars - new page |
| EIM23405 | Car benefit: approved CO2 emissions - minor changes |
| EIM23410 | Car benefit: appropriate percentage - amounts updated |
| EIM23421 | Car benefit: adjustments to appropriate percentage - minor changes |
| EIM23425 | Car benefit: non-Euro IV diesel cars - minor addition |
| EIM23430 | Car benefit: Euro IV diesels - minor addition |
| EIM23435 | Car benefit: electric cars - minor addition |
| EIM23440 | Car benefit: electric/petrol cars - minor addition |
| EIM23445 | Car benefit: type B cars - minor addition |
| EIM23490 | Car benefit: calculation example - significant additions |
| EIM23491 | Car benefit: calculation example - significant additions |
| EIM23492 | Car benefit: calculation example - significant additions |
| EIM23493 | Car benefit: calculation example - significant additions |
| EIM23494 | Car benefit: calculation example - significant additions |
| EIM23495 | Car benefit: calculation example - significant additions |
| EIM23532 | Car benefit: expensive car payments - minor addition |
| EIM26100 | Beneficial loans content - new page at 26515 |
| EIM26515 | Beneficial loans: alternative finance arrangements - FA2006 rules |
| EIM30083 | Dispensations: revisions relating to new form P11DX |
| EIM31210 | Mileage Allowance Payments - minor deletion |
| EIM32000 | Travel expenses contents - new page at 32191 |
| EIM32191 | Travel expenses - “defined by reference to an area” - new page |
| EIM32700 | Other expenses: flat rate expenses - minor addition |
| EIM32815 | Other expenses: household expenses - minor addition |
| EIM32820 | Other expenses: household expenses - minor addition |
| EIM40209 | Crown servants: overseas employment - amendment for Gurkhas |
| EIM50000 | Particular occupations contents - new section on airline pilots |
| EIM50050 | Airline pilots: industry wide FRE - overview - new page |
| EIM50051 | Airline pilots: industry wide FRE - summary - new page |
| EIM50052 | Airline pilots: industry wide FRE - 2006/07 onwards - new page |
| EIM50053 | Airline pilots: industry wide FRE - uniforms - new page |
| EIM50054 | Airline pilots: industry wide FRE - headsets - new page |
| EIM50055 | Airline pilots: industry wide FRE - luggage - new page |
| EIM50056 | Airline pilots: industry wide FRE - personal computers - new page |
| EIM50057 | Airline pilots: industry wide FRE - 2005/06 and earlier - new page |
| EIM50058 | Airline pilots: industry wide FRE - earlier years example - new page |
| EIM50059 | Airline pilots: industry wide FRE - employer contributions - new page |
| EIM50060 | Airline pilots: industry wide FRE - travelling expenses - new page |
| EIM61030 | Local Medical Committee payments to members - new page |
| EIM62800 | Entertainers: fees paid to agent - significant additions |
| EIM64120 | Rugby and soccer players – minor changes |
| EIM66150 | Lorry drivers: expenses deductions - minor changes |
| EIM66155 | Lorry drivers: absent from normal place of employment - page deleted |
| EIM66156 | Lorry drivers: travelling appointments - page deleted |
| EIM66157 | Lorry drivers: evidence of expenditure - page deleted |
| EIM71325 | Construction Industry Working Rule Agreement (WRA) - rates updated |
| EIM71327 | Heating & Ventilating industry – rates updated |
| EIM71329 | Mastic Asphalt Industry WRA - rates updated |
| EIM71330 | Engineering Industry WRA - rates updated |
| EIM71332 | Plant Hire Industry - rates updated |
| EIM71338 | Technical Lighting Industry - name change and rates updated |
| EIM74000 | Pension income contents - new pages at 74014, 74302 - 74307, 74310 and 74700, plus revised entries at 74009, 74013 and 74301 |
| EIM74001 | Pension income: overview - significant changes relating to new rules |
| EIM74003 | Pension income: UK pensions - minor changes |
| EIM74006 | Pension income - overseas pensions paid in UK - minor changes |
| EIM74007 | Pension income: annuities - significant changes |
| EIM74008 | Pension income: payments exempt from tax - minor changes |
| EIM74009 | Pension income: 2005/06 and earlier - minor changes |
| EIM74012 | Pension income: disability pensions - minor changes |
| EIM74013 | Pension income: additional voluntary contributions - minor changes |
| EIM74014 | Pension income – registered pension schemes - new page |
| EIM74101 | Pension income: amount charged to tax - significant changes |
| EIM74151 | Pension income: pensions in other than cash - significant changes |
| EIM74261 | Pension income: PAYE – significant changes |
| EIM74301 | Pension income: armed forces - substantial changes |
| EIM74302 | Pension income: armed forces - disability pensions - new page |
| EIM74303 | Pension income: armed forces - exempt pensions - new page |
| EIM74304 | Pension income: armed forces - exempt pensions - new page |
| EIM74305 | Pension income: armed forces – exemption in respect of death - new page |
| EIM74306 | Pension income: armed forces - Compensation Scheme - new page |
| EIM74307 | Pension income: armed forces - awards for bravery - new page |
| EIM74310 | Pension income: police officers and fire-fighters - new page |
| EIM74700 | Pension income: war pensions - the Civilians Scheme - new page |
