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).

SectionTitle and details of update
EIM01600Phantom share schemes - significant changes
EIM03132Removal costs - minor changes
EIM03139Removal costs - significant changes
EIM16057Childcare vouchers - exempt amounts updated
EIM16058Childcare vouchers - exempt amounts updated
EIM21600Benefits Code Contents - new entries for 21639, 21699, 21778 and 21779 and “Taxis”, plus revisions to 21613/4/5, 21638, 21700 - 03, and 21780
EIM21611Benefit of supplies and services – minor changes
EIM21613Benefits of supplies and services - not significant private use – substantial changes
EIM21617Benefits of supplies and services - Internet access - minor changes
EIM21631Benefit on available assets - changes to text
EIM21637Benefit Ion available assets - minor changes
EIM21638Benefit on available assets - significant changes to example
EIM21639Benefit on available assets - example - new page
EIM21680Benefits: congestion charging – minor changes
EIM21699Benefits: computer exemption - FA2006 changes - transitional arrangements - new page
EIM21700Benefits: computer exemption - minor changes
EIM21701Benefits: computer exemption - minor changes
EIM21702Benefits: computer exemption - minor changes
EIM21703Benefits: computer exemption minor changes
EIM21765Medical benefits: eye-tests - FA2006 change
EIM21778Benefits: mobile phones - FA2006 changes - new page
EIM21779Benefits: mobile phones - FA2006 changes - new page
EIM21780Benefits: mobile phones - minor changes
EIM21781Benefits: mobile phones - minor changes
EIM21995Childcare - exempt amounts updated and minor changes
EIM22005Childcare - exempt amounts updated
EIM22010Childcare - exempt amounts updated
EIM22035Childcare: exemptions – new page
EIM22050Van benefit contents - new page at 22069
EIM22069Van benefit: fair bargain - new page
EIM22700Van and fuel benefit contents - new page at 22716
EIM22716Van and fuel benefit: fair bargain - new page
EIM23000Car benefit contents - new pages at 23010, 23402/3 and change at 23400
EIM23010Car benefit: fair bargain - new page
EIM23030Car benefit: meaning of construction - significant changes
EIM23045Car benefit: double cab pick-ups - minor changes
EIM23049Car benefit: other types of vehicle - minor addition
EIM23055Car benefit: car purchase schemes - significant changes
EIM23210Car benefit calculation - changes to example
EIM23400Car benefit: overview of CO2 emissions - minor changes
EIM23402Car benefit: qualifying low emission cars - new page
EIM23403Car benefit: qualifying low emission cars - new page
EIM23405Car benefit: approved CO2 emissions - minor changes
EIM23410Car benefit: appropriate percentage - amounts updated
EIM23421Car benefit: adjustments to appropriate percentage - minor changes
EIM23425Car benefit: non-Euro IV diesel cars - minor addition
EIM23430Car benefit: Euro IV diesels - minor addition
EIM23435Car benefit: electric cars - minor addition
EIM23440Car benefit: electric/petrol cars - minor addition
EIM23445Car benefit: type B cars - minor addition
EIM23490Car benefit: calculation example - significant additions
EIM23491Car benefit: calculation example - significant additions
EIM23492Car benefit: calculation example - significant additions
EIM23493Car benefit: calculation example - significant additions
EIM23494Car benefit: calculation example - significant additions
EIM23495Car benefit: calculation example - significant additions
EIM23532Car benefit: expensive car payments - minor addition
EIM26100Beneficial loans content - new page at 26515
EIM26515Beneficial loans: alternative finance arrangements - FA2006 rules
EIM30083 Dispensations: revisions relating to new form P11DX
EIM31210Mileage Allowance Payments - minor deletion
EIM32000Travel expenses contents - new page at 32191
EIM32191Travel expenses - “defined by reference to an area” - new page
EIM32700Other expenses: flat rate expenses - minor addition
EIM32815Other expenses: household expenses - minor addition
EIM32820Other expenses: household expenses - minor addition
EIM40209Crown servants: overseas employment - amendment for Gurkhas
EIM50000Particular occupations contents - new section on airline pilots
EIM50050Airline pilots: industry wide FRE - overview - new page
EIM50051Airline pilots: industry wide FRE - summary - new page
EIM50052Airline pilots: industry wide FRE - 2006/07 onwards - new page
EIM50053Airline pilots: industry wide FRE - uniforms - new page
EIM50054Airline pilots: industry wide FRE - headsets - new page
EIM50055Airline pilots: industry wide FRE - luggage - new page
EIM50056Airline pilots: industry wide FRE - personal computers - new page
EIM50057Airline pilots: industry wide FRE - 2005/06 and earlier - new page
EIM50058Airline pilots: industry wide FRE - earlier years example - new page
EIM50059Airline pilots: industry wide FRE - employer contributions - new page
EIM50060Airline pilots: industry wide FRE - travelling expenses - new page
EIM61030Local Medical Committee payments to members - new page
EIM62800Entertainers: fees paid to agent - significant additions
EIM64120Rugby and soccer players – minor changes
EIM66150Lorry drivers: expenses deductions - minor changes
EIM66155Lorry drivers: absent from normal place of employment - page deleted
EIM66156Lorry drivers: travelling appointments - page deleted
EIM66157Lorry drivers: evidence of expenditure - page deleted
EIM71325Construction Industry Working Rule Agreement (WRA) - rates updated
EIM71327Heating & Ventilating industry – rates updated
EIM71329Mastic Asphalt Industry WRA - rates updated
EIM71330Engineering Industry WRA - rates updated
EIM71332Plant Hire Industry - rates updated
EIM71338Technical Lighting Industry - name change and rates updated
EIM74000Pension income contents - new pages at 74014, 74302 - 74307, 74310 and 74700, plus revised entries at 74009, 74013 and 74301
EIM74001Pension income: overview - significant changes relating to new rules
EIM74003Pension income: UK pensions - minor changes
EIM74006Pension income - overseas pensions paid in UK - minor changes
EIM74007Pension income: annuities - significant changes
EIM74008Pension income: payments exempt from tax - minor changes
EIM74009Pension income: 2005/06 and earlier - minor changes
EIM74012Pension income: disability pensions - minor changes
EIM74013Pension income: additional voluntary contributions - minor changes
EIM74014Pension income – registered pension schemes - new page
EIM74101Pension income: amount charged to tax - significant changes
EIM74151Pension income: pensions in other than cash - significant changes
EIM74261Pension income: PAYE – significant changes
EIM74301Pension income: armed forces - substantial changes
EIM74302Pension income: armed forces - disability pensions - new page
EIM74303Pension income: armed forces - exempt pensions - new page
EIM74304Pension income: armed forces - exempt pensions - new page
EIM74305Pension income: armed forces – exemption in respect of death - new page
EIM74306Pension income: armed forces - Compensation Scheme - new page
EIM74307Pension income: armed forces - awards for bravery - new page
EIM74310Pension income: police officers and fire-fighters - new page
EIM74700Pension income: war pensions - the Civilians Scheme - new page