Recent updates to the Employment Income Manual

Below are details of the amendments that were published on 21 November 2006 (see the update index for all updates).

SectionTitle and details of update
EIM11351Living accommodation exemption - extra employment added to list
EIM13970Termination benefits - arithmetical changes in example
EIM21600Particular benefits - contents list separated into four parts
EIM21601 to EIM21604Particular benefits - alphabetical contents list over four new pages
EIM21613Supplies and services benefits - new paragraph inserted
EIM23193Car benefit - capital contributions: new sentence
EIM23220Car benefit - capital contributions: extra example
EIM26102Beneficial loans - significant changes to text
EIM26105Beneficial loans - additions to text (from Tax Bulletin 13)
EIM26106Beneficial loans - additions to text (from TB13)
EIM26110Beneficial loans - loans from an employee benefit trust: new text
EIM26113Beneficial loans - minor changes to text
EIM26251Beneficial loans - interest capitalised: new page
EIM32374Travel expenses - minor correction to text
EIM32530Other expenses - costs of continuing education: new text
EIM32671Other expenses - overseas pension schemes: new paragraph
EIM32725Other expenses - retrospection: new text
EIM50045Particular employments - airline pilots: new page
EIM61012Particular employments - pre registration house officers: new page
EIM66195Particular employments - lorry drivers: new page
EIM77010Appendix 1 - Employees on secondment to UK: new page
EIM77020Appendix 2 - Earnings for duties performed in the UK: new page
EIM77030Appendix 3 - Dual contract arrangements: new page
EIM77040Appendix 4 - Tax equalisation: new page