EIM - Recent changes to this guidance


Below are details of the amendments that were published on 18 December 2008 (see the update index for all updates)


SectionDetails of update
EIM10210Late Night Taxis – Clarification of guidance
EIM11371Living Accommodation – Homes owned outside the UK – New Page
EIM11372Living Accommodation – Homes owned outside the UK – New Page
EIM11373Living Accommodation – Homes owned outside the UK – New Page
EIM11374Living Accommodation – Homes owned outside the UK – New Page
EIM13842Termination Payments – Payments from Redundancy Payments Offices
EIM21831Late Night Taxis – Car sharing arrangements
EIM21832Late Night Taxis - Examples
EIM21845Welfare Counselling – Amended Guidance
EIM23000Car Benefits: New pages added to index
EIM23011Car Benefits: New Page summarising adjustments for disabled drivers
EIM23650Car benefit miscellaneous: employees in the motor industry
EIM23651Car benefit miscellaneous: test and experimental cars (from 2009/10)
EIM23652Car benefit miscellaneous: demonstration and courtesy cars (from 2009/10)
EIM23653Car benefit: employees with frequent changes of car (from 2009/10)
EIM23654Car benefit: employees with frequent changes of car (from 2009/10) - requests for special treatment
EIM23655Car benefit: employees with frequent changes of car (from 2009/10) - averaging process: outline
EIM23656Car benefit: employees with frequent changes of car (from 2009/10) - Averaging Step 1: identify the cars to be subject to averaging
EIM23657Car benefit: employees with frequent changes of car (from 2009/10) – Averaging cars without a CO2 emissions figure
EIM23658Car benefit: employees with frequent changes of car (from 2009/10) - Averaging Step 2: group the cars subject to averaging
EIM23659Car benefit: employees with frequent changes of car (from 2009/10) - Averaging Step 3: average price of notional car
EIM23660Car benefit: employees with frequent changes of car (from 2009/10) - Averaging Step 4: average CO2 emissions and appropriate percentage of notional car
EIM23661Car benefit: employees with frequent changes of car (from 2009/10) - Averaging Step 5: benefit charge of notional car
EIM23662Car benefit: employees with frequent changes of car (from 2009/10) - Averaging Step 6: identify qualifying employees
EIM23663Car benefit: employees with frequent changes of car (from 2009/10) - Averaging Step 7: allocate qualifying employees to the notional cars
EIM23664Car benefit: employees with frequent changes of car (from 2009/10) - benefit charge of notional car - example
EIM23665Car benefit: employees with frequent changes of car (from 2009/10) - practical issues
EIM23666Car benefit: employees with frequent changes of car (from 2009/10) - procedures and record-keeping
EIM23667Car benefit: employees with frequent changes of car (from 2009/10) - car fuel benefit
EIM30059Dispensations – Revised guidance on checking and authorisation
EIM30073Dispensations – Revised guidance on travel and subsistence expenses
EIM30083Dispensations – Amended text regarding requests for further information
EIM33000Seafarers Earnings Deduction (SED) – New pages added to index
EIM33001SED – new text re Share Option Gains and Salvage Payments
EIM33007SED – New text - Voyages beginning or ending in the UK or outside the UK
EIM33103SED – Changes to text related to rewrite of ITA 2007
EIM33104SED – Changes to text following commissioners’ decision
EIM33105SED – New Page - offshore installations and ships: Langley v CIR
EIM33106SED - New Page - offshore installations and ships: Torr and Others v CIR (Pride South America)
EIM36870Capital Allowances – revised text re late claims
EIM40000Scope of the charge – New page
EIM40002General Earnings – Changes to text re remittance and residence
EIM40003General Earnings – Changes to text - Summary of charging provisions
EIM40031Change to text following FA 2008 – Definition of foreign employer
EIM40033Change to text following FA 2008
EIM40101Change to text following FA 2008
EIM40302Change to text following FA 2008
EIM40323Page Deleted
EIM42802Residence: Meaning of resident – text amended following FA 2008
EIM42840Residence: Revised text – counting days spent in the UK – FA 2008
EIM43015Residence: Revised text – Irish Republic employments – FA 2008
EIM61012Tax treatment of doctors – Living Accommodation for Pre registration House Officers – Amended text
EIM64120Amended text – Testimonials and benefit matches for sportsmen and women
EIM71327Working Rule Agreements – Updated Rates - HVCA
EIM71329Working Rule Agreements – Updated Rates – Mastic Asphalt
EIM71338Working Rule Agreements – Updated Rates – Technical Lighting
EIM71340Working Rule Agreements – Updated Rates – Thermal Insulation
EIM74652State Pension Lump Sum – Amended tax regarding abolition of starting rate
EIM76000Additional index entries – Employment and Support Allowance
EIM76100Addition of Income related Employment and Support Allowance to list of non-taxable benefits
EIM76101Addition of Contributions related Employment and Support Allowance to list of taxable benefits
EIM76180Additional text – Employment and Support Allowance
EIM76185New page – Employment and Support Allowance - Background
EIM76186New page – Employment and Support Allowance - Details
EIM77050Transfer of Goodwill – Amended text

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