EIM - Recent changes to this manual
Below are details of the amendments that were published on 21 October 2003.
Employment income
Incentive award schemes: what are they?
Accommodation provided by reason of employment
PAYE: special types of payments
Termination payments and benefits
Non-approved retirement benefits schemes
Value Added Tax: inter-relation with earnings and
expenses
Vouchers and credit tokens
The benefits code: benefits and expenses payments
Van benefit
The benefits code: cars available for private use
The benefits code: car fuel benefit
The benefits code: pooled cars and vans
The benefits code: beneficial loans
The benefits code: scholarships provided for members
of the family or household of a director or employee
Dispensations
Deductions: directors' and officers' liabilities
Employees using their own vehicles for work
Deductions from general earnings
Deductions: travel expenses
Deductions: expenses other than travel
Deduction from seafarers' earnings
Special rules for employees travelling to work
outside the United Kingdom
Travelling expenses: employees working but not
domiciled in the United Kingdom
Deductions: capital allowances
The scope of the charge to tax on general
earnings
Employment income: basis of assessment for general
earnings
Salary sacrifice
Residence and domicile
Tax treatment of particular occupations
Assessments, appeals and other procedures
The taxation of pension income
Social security benefits
Section |
Title and details of the update |
| EIM00002 | Main contents
Add pooled cars and vans to EIM23700 |
 |
Employment income |
| EIM00540 | Money's worth: benefits
capable of being turned into money
Correct hyperlink |
| EIM00570 | Benefits in kind treated
as earnings under Section 62 ITEPA 2003: benefits capable of being
surrendered to the employer for money
Correct hyperlink |
| EIM00610 | Earnings from employment:
important principles
Correct formatting |
| EIM01000 | Particular items: A to P:
table of contents
Add link to new pages at EIM01472 onwards, delete link to pages EIM01310 to EIM01313 |
| EIM01005 | Alphabetical list of
particular items
Delete obsolete entry, correct hyperlink and formatting, add reference to household expenses at EIM01472 |
| EIM01040 | Christmas presents or
bonuses
Correct hyperlink |
| EIM01070 | Rewards for recovery of
lost or stolen credit cards
Update cross-reference |
| EIM01110 | Expenses payments and
reimbursements
Correct hyperlink |
| EIM01200 | Further education and
training costs: introduction
Correct hyperlinks and add guidance on discontinuance of ILAs |
| EIM01270 | Work-related training:
incidental overnight expenses
Correct hyperlink |
| EIM01310-14 | Individual Learning
Accounts
Deleted guidance |
| EIM01450 | Gifts and other voluntary
payments
Correct hyperlink |
| EIM01472 | Household expenses:
payments to reimburse additional costs: introduction
New guidance on exemption for reimbursed household expenses |
| EIM01474 | Household expenses: what
costs can be reimbursed?
New guidance on exemption for reimbursed household expenses |
| EIM01476 | Household expenses: how
much can be reimbursed?
New guidance on exemption for reimbursed household expenses |
| EIM01478 | Household expenses:
example
New guidance on exemption for reimbursed household expenses |
| EIM01500 | Long service testimonial
awards: general
Correct formatting and increase in annual limit |
| EIM01501 | Exemption for long
service testimonial awards: maximum exempt amount
Increase in annual limit |
| EIM01503 | Exemption for long
service testimonial awards: multiple awards
Increase in annual limit |
| EIM01510 | Exemption for long
service testimonial awards: example
Increase in annual limit |
| EIM01600 | Phantom share schemes
Guidance on new legislation in Part 7 ITEPA 2003 |
| EIM02500 | Directors' fees received
by partnerships and companies: text of Extra-Statutory Concession
A37
Correct heading and formatting |
| EIM02501 | Directors' fees received
by partnerships and companies: Extra-Statutory Concession A37
Correct heading |
| EIM02650 | Meal vouchers: exemption
of 15p per day
Minor correction |
| EIM03100 | Removal or transfer
costs: table of contents
Minor correction |
| EIM03108 | Removal or transfer
costs: expenses and benefits to which Section 271 ITEPA 2003
applies: general
Correct formatting |
| EIM03121 | Removal or transfer
costs: expenses and benefits to which Section 271 ITEPA 2003
applies: bridging loans: loans not provided by the employer
Correct formatting |
| EIM03123 | Removal or transfer
costs: expenses and benefits to which Section 271 ITEPA applies:
bridging loans: loans provided by the employer: background
Minor correction |
| EIM03124 | Removal or transfer
costs: expenses and benefits to which Section 271 ITEPA 2003
applies: bridging loans: loans provided by the employer: procedure
Correct formatting |
| EIM03606 | Restrictive covenants:
compromise agreements
New guidance on compromise agreements |
| EIM03624 | Restrictive covenants:
example 4: covenants given by directors in company take-over
Correct formatting |
| EIM05005 | Retraining expenses paid
by employer: exemption from tax
Add link to succeeding guidance |
| EIM06210 | Scholarship income:
taxable Schedule D or as employment income?
Correct hyperlink |
| EIM06215 | Scholarship income:
directors and employees
Correct hyperlink |
| EIM06235 | Scholarship income:
scholarship and apprenticeship schemes at universities and colleges
Correct formatting |
| EIM06240 | Scholarship income: rates
of payment under Statement of Practice 4/1986
Correct formatting |
| EIM06610 | Exemption for suggestion
scheme awards: conditions for exemption
Correct formatting |
| EIM07800 | Telephone expenses
New links to other guidance |
| EIM07900 | Tips and gratuities:
troncs
Correct hyperlink |
| EIM08003 | Transfer of real property
to employees: action following District Valuer's report
New guidance on jurisdiction |
| EIM10210 | Travelling and
subsistence payments: taxis and other journeys home from work paid
for or provided by an employer
Correct formatting |
| EIM10220 | Travelling and
subsistence payments: taxis and other journeys home from work:
terms of exemption not met
Correct formatting |
|
Incentive award schemes: what are they? |
| EIM11205 | Tax liability on
incentive awards
Correct formatting |
| EIM11240 | Incentive Award Unit
Minor correction |
|
Accommodation provided by reason of employment |
| EIM11307 | Rent allowance or extra
salary
Remove text |
| EIM11309 | Employer deducts rent
from gross wage
Remove text |
| EIM11310 | Employee allowed to
sub-let
Remove text |
| EIM11322 | Board and lodging and
other accommodation that is not living accommodation
Correct hyperlink |
| EIM11351 | Customary and better
performance: classes of employee
Correct formatting |
| EIM11366 | Directors
Correct formatting and head office reference |
| EIM11401 | Brief outline of the
legislation
Minor correction |
| EIM11412 | Avoidance areas
Correct formatting |
| EIM11421 | Meaning of provided:
example 1
Correct statutory reference |
| EIM11422 | Meaning of provided:
example 2
Correct statutory reference |
| EIM11423 | Meaning of provided:
example 3
Correct statutory reference |
| EIM11428 | Measure of benefit
Add hyperlink |
| EIM11429 | Cost of providing living
accommodation
Correct formatting and minor correction to text |
| EIM11430 | Cost of providing living
accommodation: definitions
Minor correction |
| EIM11431 | Property costing
£75,000 or less: measure of benefit under Section 105 ITEPA
2003
Correct formatting |
| EIM11438 | Annual value of United
Kingdom properties: further practical points
Correct formatting |
| EIM11442 | Section 105 ITEPA 2003
benefit on property in the United Kingdom: example
Correct formatting |
| EIM11443 | Section 105 ITEPA 2003
benefit on property in the United Kingdom: example of taxable
period
Minor change |
| EIM11473 | Section 107 ITEPA 2003:
cost basis or market value basis
Correct formatting and minor text correction |
| EIM11474a | Section 106 ITEPA 2003
charge: cost basis or market value basis: flowchart
Minor text correction, restore flowchart |
| EIM11477 | Section 107 ITEPA 2003:
meaning of market value
Correct formatting and add new guidance on market value |
| EIM11480 | Section 106 ITEPA 2003:
amount of benefit
Correct formatting and minor correction |
| EIM11481 | Section 106 ITEPA 2003:
cost of providing living accommodation on cost basis: example
Correct formatting |
| EIM11483 | Section 106 ITEPA 2003:
amount of benefit where cost basis applies: example
Correct formatting |
| EIM11484 | Section 106 ITEPA 2003:
amount of benefit where market value basis applies: example
Correct formatting |
| EIM11485 | Section 106 ITEPA 2003:
amount of benefit where cost basis applies: example of taxable
period
Correct formatting, minor deletion of text |
| EIM11503 | Business use of
accommodation
Correct hyperlinks |
| EIM11504 | Where living
accommodation is part of larger premises: example 1
Correct formatting |
| EIM11505 | Where living
accommodation is part of larger premises: example 2
Correct formatting |
| EIM11506 | Part of living
accommodation used for business: example
Correct formatting |
| EIM11522 | Other liabilities in
connection with living accommodation: employer's liability
providing benefit to employee
Correct hyperlinks |
|
PAYE: special types of payments |
| EIM11800 | Table of contents
Improve layout and add links to new guidance at EIM12200 onwards |
| EIM11803 | Special type of income:
background
Introduction to FA 2003 legislation |
| EIM11816 | Special type of payer or
payee: agency workers: who has to operate PAYE: payment in cash
Correct table |
| EIM11817 | Special type of payer or
payee: agency workers: who has to operate PAYE: payment in readily
convertible assets
Correct table |
| EIM11865 | Special type of income:
shares ceasing to be only conditional or being disposed of
Add link to guidance on FA 2003 legislation |
| EIM11866 | Shares ceasing to be only
conditional or being disposed of: example
Correct formatting and minor update |
| EIM11870 | Special type of income:
conversion of shares
Add link to guidance on FA 2003 legislation |
| EIM11875 | Special type of income:
gains from share options
Add link to guidance on FA 2003 legislation |
| EIM11877 | Special type of income:
gains from share options: exercise of an option in an unapproved
share option scheme: example
Update example |
| EIM11878 | Special type of income:
gains from share options: exercise of an option in an unapproved
share option scheme prior to flotation: example
Update example |
| EIM11879 | Special type of income:
gains from share options: options cancelled in return for payment:
example
Update example |
| EIM11890 | Special type of income:
the amount on which to operate PAYE
Effect of FA 2003 legislation |
| EIM11900 | Meaning of readily
convertible assets
Add link to guidance on FA 2003 legislation |
| EIM11908 | Meaning of readily
convertible assets: trading arrangements
Correct formatting |
| EIM11920 | Readily convertible
assets: examples: introduction
Add link to guidance on FA 2003 legislation |
| EIM11930 | Special types of payment:
awards of shares
Add link to guidance on FA 2003 legislation |
| EIM11931 | Special types of payment:
awards of shares: shares excluded from being assets
Effect of FA 2003 legislation |
| EIM11932 | Special types of payment:
shares ceasing to be only conditional or being disposed of: share
incentive plans and restricted share schemes
Effect of FA 2003 legislation |
| EIM12200 to EIM12280 | Employment related
securities
Guidance on the FA 2003 share scheme legislation |
| EIM12300 to EIM12320 | Employment-related
securities: securities options
Guidance on the FA 2003 share scheme legislation |
| EIM12400 | Securities as readily
convertible assets
Guidance on the FA 2003 share scheme legislation |
|
Termination payments and benefits |
| EIM12800 | Table of contents
Correct formatting and add references to EIM12975 to EIM12979 |
| EIM12825 | Handling enquiries:
application of Code of Practice 10 (COP10)
Correct formatting |
| EIM12976 | Payments in lieu of
notice (PILONs): contractual payments
New reference to PT Solihull |
| EIM13030 | Scope of Section 401
ITEPA 2003: benefits
Correct formatting |
| EIM13280 | Valuation of non- cash
benefits received after 6 April 1998: usual application of cash
equivalent for Section 401 ITEPA 2003 purposes
Correct formatting |
| EIM13690 | Section 401 ITEPA 2003:
exceptions: foreign service: definition
Correct formatting and hyperlink |
| EIM13740 | Section 401 ITEPA 2003:
payments to meet legal costs
Correct formatting |
| EIM13745 | Section 401 ITEPA 2003:
payments for counselling and other outplacement services
Correct formatting |
| EIM13800 | Meaning of redundancy:
statutory definition
Correct formatting |
| EIM13906 | Example: interaction with
benefits received during employment: Section 401 ITEPA 2003 and
Part 3 Chapter 6 ITEPA 2003
Correct formatting |
| EIM13970 | Example: Section 401
ITEPA 2003: exceptions: foreign service
Correct formatting |
| EIM13980 | Example: exceptions:
foreign service reduction: interaction with £30,000 threshold
Correct formatting |
| EIM13985 | Example: foreign service
reduction
Correct formatting |
|
Non-approved retirement benefits schemes |
| EIM15030 | Identification
Correct formatting |
| EIM15050 | Contributions made by
employer excluded from charge
Correct formatting |
| EIM15061 | Overseas schemes: lump
sums from asset disposals
Correct formatting |
| EIM15172 | Ex-gratia (voluntary)
payments: small payments
Correct formatting |
| EIM15173 | Ex-gratia payments: small
payments: definition of associated employers
Correct formatting |
| EIM15425 | Example: overseas
schemes: ESC A10: full exemption
Correct formatting |
|
Value Added Tax: inter-relation with earnings and expenses |
| EIM15500 | Table of contents
Correct formatting |
|
Vouchers and credit tokens |
| EIM16010 | Why special rules are
needed for vouchers and credit tokens
Correct formatting |
| EIM16025 | Outline of the special
rules: continued
Correct hyperlink |
| EIM16030 | Action description
Correct formatting |
| EIM16040 | What is a non-cash
voucher?
New text |
| EIM16045 | Non-cash voucher: when do
earnings arise?
Delete text |
| EIM16100 | Exclusions from the scope
of the non-cash voucher and credit token legislation
Correct formatting, new entries in bullet list |
| EIM16110 | Cash vouchers
New text |
| EIM16130 | Meaning of by reason of
the employment
New text |
| EIM16140 | Amount and year of charge
New text |
| EIM16150 | Expenses incurred in
providing a voucher or credit token
Correct formatting |
| EIM16210 | Meal vouchers
Correct text |
|
The benefits code: benefits and expenses payments |
| EIM20000 | Table of contents
Add link to van benefits at EIM22050 |
| EIM20007 | Excluded employment
Correct formatting |
| EIM20101 | Working out if an
employment has earnings of less than £8,500 a year:
calculation
Correct formatting |
| EIM20105 | Whether or not an
employment has earnings of less than £8,500 a year: example
Correct formatting |
| EIM20110 | Whether an employment has
earnings of less than £8,500 a year: the effect of changes in
rates of pay during the year
Minor correction |
| EIM20111 | Employee with employment
for only part of a year
Correct formatting |
| EIM20201 | Directors excluded
Correct formatting |
| EIM20212 | Meaning of "material
interest" in a company
Correct formatting |
| EIM20501 | Meaning of 'by reason of
the employment'
Minor correction |
| EIM20505 | Provision to a family
member employed by the same employer as the employee
Correct formatting |
| EIM20604 | Expenses payments by an
employer to a third party in respect of an employee
Correct formatting |
| EIM20605 | Expenses payments of
employees with earnings taxable on remittance
Correct formatting |
| EIM20607 | Deductions for expenses
payments received: example
Correct formatting |
| EIM21110 | Cash equivalent of
benefits: "in house benefits": marginal additional expense: Pepper
v Hart
Correct formatting |
| EIM21201 | More on apportionment of
the cash equivalent of the benefit: Westcott v Bryan
Correct formatting |
| EIM21600 | Table of contents
Improve layout and add links to new guidance |
| EIM21633 | Assets placed at the
disposal of a director or employee: example
Correct formatting |
| EIM21637 | Assets placed at the
disposal of a director or employee: assets used partly for private
purposes and partly for work purposes: background to example in
EIM21638
Correct cross-reference in title |
| EIM21638 | Assets placed at the
disposal of a director or employee: assets used partly for private
purposes and partly for work: example
Correct formatting |
| EIM21645 | Assets transferred to a
director or employee: when the special rules apply
Correct formatting |
| EIM21646 | Assets transferred to a
director or employee: assets transferred before they have been used
or depreciated
Correct formatting |
| EIM21647 | Assets transferred to a
director or employee: assets transferred before they have been used
or depreciated: example of asset purchased by employer
Correct formatting |
| EIM21648 | Assets transferred to a
director or employee: assets transferred before they have been used
or depreciated: examples of assets built by employer, costing
greater or less than market value
Correct formatting and title |
| EIM21650 | Transfer of an asset
previously available for use by a director or employee
Correct formatting and new text |
| EIM21651 | Transfer of an asset
previously available for use by a director or employee: example
Correct formatting and new text |
| EIM21652 | Transfer of a computer
previously available for use by a director or employee: interaction
with limited computer exemption
New guidance on interaction of benefit charge and computer exemption |
| EIM21653 | Transfer of a computer
previously available for use by a director or employee: interaction
with limited computer exemption: examples
Examples to illustrate new guidance on interaction of benefit charge and computer exemption |
| EIM21655 | Transfer of used or
depreciated assets
Correct formatting |
| EIM21656 | Transfer of used or
depreciated assets: living accommodation
Correct hyperlink |
| EIM21660 | Assets transferred at
overvalue by directors and employees to their employers
Correct formatting |
| EIM21661 | Assets transferred at
overvalue by directors and employees to their employers: example
Correct formatting |
| EIM21664 | Exemption for bicycles
and cyclists' meals or refreshments
New guidance |
| EIM21671 | Subsidised meals: canteen
meals
Correct formatting |
| EIM21672 | Subsidised meals on the
employer's premises or in a canteen
New guidance |
| EIM21674 | Meals provided: meal
vouchers
Correct formatting |
| EIM21680 | The congestion charge
New guidance on the tax implications of congestion charges |
| EIM21685 | Car parking near work
Add link to EIM21686 |
| EIM21686 | Car parking: fixed
penalty notices and fines
New guidance on the tax implications of car park fines |
| EIM21687 | Childcare
Correct formatting of table |
| EIM21690 | Annual parties and other
social functions
Increase in tax-free limit |
| EIM21691 | Annual parties and other
social functions: examples
Increase in tax-free limit |
| EIM21695 | Christmas presents in
kind
Correct hyperlink |
| EIM21700 | Computers: partial
exemption general
Link to new guidance |
| EIM21703 | Computers: partial
exemption: examples
Correct formatting |
| EIM21715 | Small gifts in kind from
third parties
Correct formatting and add new guidance on small gifts |
| EIM21725 | Heating, lighting,
cleaning etc. expenses of job-related living accommodation: 10%
limit: example of calculating the net amount of the earnings: 10%
restriction applies
Correct formatting |
| EIM21726 | Heating, lighting,
cleaning etc. expenses of job-related living accommodation: 10%
limit: example of calculating the net amount of the earnings:
exemption does not apply
Correct formatting |
| EIM21727 | Heating, lighting,
cleaning etc. expenses of job-related living accommodation: 10%
limit: example of calculating the net amount of the earnings:
employee makes good part of the expense of providing the benefits
Correct formatting |
| EIM21728 | Heating, lighting,
cleaning etc. expenses of job-related living accommodation: 10%
limit: example of calculating the net amount of the earnings:
employee makes good part of the expense of providing the benefits:
interaction with £8,500 a year threshold
Correct formatting |
| EIM21731 | Late night journeys and
breakdown in car sharing arrangements
Correct formatting |
| EIM21733 | Leave travel facilities
for the Armed Forces
Correct formatting |
| EIM21741 | Loans written off:
special rules
Correct formatting |
| EIM21750 | Long service awards
Correct formatting |
| EIM21766 | Medical treatment when
working abroad
New guidance on reimbursed costs |
| EIM21791 | PAYE tax not deducted
from director's earnings: to which directors do the special rules
apply and when do they apply?
Correct formatting |
| EIM21800 | Pension provisions
Correct formatting |
| EIM21813 | Special security
measures: action by nominated Inspector
Correct formatting |
| EIM21826 | Exemption for sports and
recreation facilities: exclusion of mechanically propelled vehicles
and domestic premises
Correct formatting |
| EIM21836 | Third party
entertainment: meaning of 'entertainment'
Correct hyperlink |
| EIM21837 | Third party
entertainment: conditions to be satisfied for exemption
Correct formatting |
| EIM21850 | Exemption for works buses
Correct formatting |
| EIM21861 | Treatment of benefits
that are trivial in amount: factors to bear in mind
Increase in tax-free limit |
|
Van benefit |
| EIM22080 | Value of exclusive
availability
Correct formatting |
| EIM22090 | Value of shared
availability (normal calculation)
Correct formatting and add new text |
| EIM22095 | Basic value of a shared
van
Correct formatting |
| EIM22097 | Value of shared
availability (alternative calculation)
Correct formatting |
| EIM22105 | Exclusive use: example
Correct formatting |
| EIM22107 | Shared and exclusive
vans: example 2
Correct formatting and add new text |
|
The benefits code: cars available for private use |
| EIM23008 | Benefit not otherwise
taxable
Correct statutory reference |
| EIM23020 | Meaning of car
Correct formatting |
| EIM23020a | Meaning of car: flowchart
Correct hyperlinks and restore flowchart |
| EIM23030 | Vehicle of a construction
primarily suited for the conveyance of goods or burden of any
description: meaning of construction
Correct formatting |
| EIM23111 | Price of the car:
flowchart
Correct formatting |
| EIM23145 | Accessory: conditions
when determining list or notional price (part 1)
Correct formatting |
| EIM23146 | Accessory: conditions
when determining list or notional price (part 2)
Correct formatting |
| EIM23210 | Calculation - steps 1 to
4: list price: example
Correct formatting |
| EIM23211 | Calculation: steps 1 to 4
for - classic car: example
Correct formatting, minor text addition |
| EIM23350 | Appropriate percentage:
introduction
Correct formatting |
| EIM23365 | Approved CO2 emissions
figure: car first registered in the UK from 1 January 1998 to 28
February 2001
Correct formatting |
| EIM23400 | Car with an approved CO2
emissions figure: general
Correct formatting |
| EIM23410 | Appropriate percentage:
ready reckoner for petrol-powered cars (type P)
Add number to table and remove note |
| EIM23420 | Table summarising
adjustments to appropriate percentage for different fuels
Add text |
| EIM23430 | Euro IV diesels (type L)
New table listing emission standards |
| EIM23445 | Overview of road fuel gas
vehicles (types B and C)
Correct formatting |
| EIM23470 | Car with an approved CO2
emissions figure: automatic car for use by a disabled employee
Correct formatting |
| EIM23510 | Reduction because car
unavailable: example
Correct formatting |
| EIM23511 | Circumstances when car is
unavailable: example
Correct formatting |
| EIM23514 | Replacement car:
circumstances that do count as arrangements: example
Correct formatting |
| EIM23547 | Calculation of charge:
price of car and accessories, unavailability and payments for
private use: example
Correct formatting |
| EIM23600 | Cars provided for home to
work and training travel of disabled employees
Correct formatting |
| EIM23640 | Employees in the motor
industry: when is there a car benefit charge?
Correct formatting |
| EIM23643 | Employees in the motor
industry: frequent changes of car: CO2 emissions of the notional
car
Additional text |
| EIM23644 | Employees in the motor
industry: frequent changes of car: procedures and record-keeping
Minor correction |
|
The benefits code: car fuel benefit |
| EIM23751 | Meaning of provided
New text |
| EIM23752 | Replaces other tax
liabilities
New text on payrolled reimbursements |
| EIM23763 | Reduction if car
unavailable
Correct formatting |
| EIM23765 | Shared car
Correct formatting |
| EIM23772 | Example 3: reduction if
fuel withdrawn and not reinstated
Correct formatting |
| EIM23773 | Example 4: car partly
unavailable and fuel withdrawn
Correct formatting |
| EIM23781 | Use of advisory fuel
rates in deciding the amount to be made good
Insert table |
|
The benefits code: pooled cars and vans |
| EIM23802 | De minimis private use
Correct formatting |
|
The benefits code: beneficial loans |
| EIM26107 | When official rate to be
used is the sterling rate and when a foreign currency rate
Correct formatting |
| EIM26113 | Meaning of “by
reason of employment”
Correct formatting |
| EIM26132 | Exemptions from charge:
general
Add text |
| EIM26142 | Exemptions from charge:
small loans: example
Correct formatting |
| EIM26146 | Exemptions from charge:
small non-qualifying loans: example
Correct formatting |
| EIM26190 | Calculation of chargeable
benefit: aggregation of loans: continued
Correct formatting |
| EIM26215 | Averaging method:
calculation of the cash equivalent step-by-step
Correct formatting |
| EIM26220 | Calculation of the cash
equivalent: the average official rate
Correct formatting |
| EIM26221 | Calculation of the cash
equivalent: example
Correct formatting |
| EIM26235 | Calculating the cash
equivalent: the precise method: formula
Correct formatting |
| EIM26253 | Calculating the cash
equivalent: interest paid half yearly: example
Correct formatting |
| EIM26260 | Order of repayment of
successive loans
Correct formatting |
| EIM26311 | Steadily reducing cheap
loan: example
Correct formatting |
| EIM26312 | A fluctuating cheap loan
account: example
Correct formatting |
| EIM26313 | Circumstances where the
Inspector should elect for the alternative precise method of
calculating the chargeable benefit: example
Correct formatting |
| EIM26314 | Cheap loans some of which
are subject to aggregation while others are not: example
Correct formatting |
| EIM26520 | Interaction between
employment income and other tax charges: loans made by
superannuation funds
Correct formatting |
|
The benefits code: scholarships provided for members of the family or household of a director or employee |
| EIM30004 | Fortuitous scholarship
awards do not give rise to a chargeable benefit
Correct formatting |
|
Dispensations |
| EIM30050 | Table of contents
Add link to EIM30098 |
|
Deductions: directors’ and officers’ liabilities |
| EIM30517 | Qualifying contracts of
insurance: excluded contracts: connected contracts
Correct formatting |
| EIM30530 | Relief for ex-employees
Correct formatting |
|
Employees using their own vehicles for work |
| EIM31200 | Mileage allowance
payments, AMAPs, MAR, passenger payments: table of contents
Remove link to deleted page EIM31320 |
| EIM31205 | Overview
Add hyperlink |
| EIM31210 | Definitions: mileage
allowance payments (MAPs)
Correct hyperlink and formatting |
| EIM31215 | Definitions: approved
amount for mileage allowance payments (the AMAPs amount)
Correct formatting |
| EIM31240 | Statutory mileage rates:
2002/03 onwards
Correct formatting |
| EIM31255 | Approved mileage
allowance payments (AMAPs): practical application
Additional text on timing of payments |
| EIM31295 | Pence per mile rate: more
than 10,000 business miles: examples
Correct formatting |
| EIM31300 | Contribution towards
business proportion of standing costs plus pence per mile rate:
example
Correct formatting |
| EIM31305 | Employee uses more than
one vehicle during tax year: examples
Correct formatting |
| EIM31315 | Business travel in
associated employments: example
Correct formatting |
| EIM31320 | Complex example
Page deleted |
| EIM31360 | Mileage allowance relief
(MAR): no mileage allowance payments: under 10,000 business miles:
example
Correct formatting |
| EIM31365 | Mileage allowance relief
(MAR): no mileage allowance payments: over 10,000 business miles:
example
Correct formatting |
| EIM31370 | Mileage allowance relief
(MAR): mileage allowance payments made: under 10,000 business
miles: example
Correct formatting |
| EIM31375 | Mileage allowance relief
(MAR): mileage allowance payments made: over 10,000 business miles:
example
Correct formatting |
| EIM31380 | Mileage allowance relief
(MAR): more than one vehicle used in the year: example
Correct formatting |
| EIM31385 | Mileage allowance relief:
more than one employer in the year: example
Correct formatting |
| EIM31400 | Exempt passenger payments
Correct formatting |
| EIM31405 | Calculation of exempt
amount: the approved amount for passenger payments
Correct formatting |
|
Deductions from general earnings |
| EIM31617 | The benefits code:
example of deduction from benefits charge
Correct formatting |
| EIM31618 | The benefits code:
example of deduction from living accommodation charge
Correct formatting |
| EIM31624 | Specific expenses
Correct hyperlink |
| EIM31706 | Dealing with expenses:
how to resolve a dispute: appeal against assessment
Add reference to SCS80/03 |
| EIM31751 | Expenses that are
deductible where some or all of the duties are performed outside
the UK: deductions from UK based earnings: example
Correct formatting |
| EIM31755 | Expenses that are
deductible where some or all of the duties are performed outside
the UK: deductions from earnings charged on remittance under
Section 26 ITEPA 2003
Correct formatting |
| EIM31756 | Expenses that are
deductible where some or all of the duties are performed outside
the UK: deductions from earnings charged on remittance under
Section 26 ITEPA 2003: example
Correct formatting |
| EIM31771 | Expenses that are
deductible where some or all of the duties are performed outside
the UK: deductions from earnings charged on remittance: chargeable
overseas earnings: example
Correct formatting |
|
Deductions: travel expenses |
| EIM31800 | Table of contents
Add links to EIM32000 and EIM32350 |
| EIM31820 | General: accommodation
and subsistence: other incidental costs
Correct hyperlink |
| EIM31837 | General: scale of
expenditure: subsistence
Correct hyperlink |
| EIM31950 | General: overseas
conferences, seminars and study tours
Correct formatting |
| EIM31960 | General: overseas
conferences, seminars and study tours: getting evidence
Correct formatting |
| EIM32015 | Travel for necessary
attendance: introduction: when are travel expenses deductible?
Correct formatting |
| EIM32152 | Travel for necessary
attendance: attendance for a temporary purpose: example
Correct formatting |
| EIM32154 | Travel for necessary
attendance: attendance for a temporary purpose: example
Correct formatting |
| EIM32285 | Travel for necessary
attendance: safeguards against abuse: changes to a workplace: a
change in the journey with no change in cost
Correct formatting |
| EIM32309 | Travel for necessary
attendance: safeguards against abuse: journeys treated as ordinary
commuting: example
Correct hyperlink |
| EIM32356 | Travel in the performance
of the duties: home to work travel
Correct hyperlink |
|
Deductions: expenses other than travel |
| EIM32400 | Table of contents
New contents page |
| EIM32401 | Table of contents:
introduction and expenses from A to E
New contents page |
| EIM32415 | Assistant's wages: when a
deduction may be given
Correct formatting |
| EIM32525 | Education and training:
education costs
Correct hyperlinks |
| EIM32566 | Entertainment expenses:
disallowance under Section 356 ITEPA 2003: steps to follow
Correct formatting |
| EIM32575 | Entertainment expenses:
disallowance under Section 356 ITEPA 2003: concerns to which
Section 356 applies
Correct formatting |
| EIM32586 | Entertainment expenses:
disallowance under Section 356 ITEPA 2003: particular types of
payment
Correct formatting |
| EIM32661 | Earnings of non-domiciled
employee from a foreign employer: corresponding payments
Correct hyperlink |
| EIM32695 | Table of contents:
expenses from F to Z
New contents page |
| EIM32700CT | Table of contents
Deleted page |
| EIM32760 | Home: working from home
New guidance on exemption for reimbursement of household expenses |
| EIM32815 | Home: household expenses:
expenses that are deductible
Minor correction |
| EIM32835 | Home: household expenses:
example
Correct formatting |
| EIM32861 | Interest paid: example
Correct formatting |
| EIM32891 | Professional fees and
subscriptions: health professionals
Correct formatting |
| EIM32892 | Professional fees and
subscriptions: animal health professionals
Correct formatting |
| EIM32895 | Professional fees and
subscriptions: teachers
Correct formatting |
| EIM32896 | Professional fees and
subscriptions: patent agents and trade mark agents
Correct formatting |
| EIM32910 | Professional fees and
subscriptions: applications for approval
Minor correction |
| EIM32940 | Telephone charges
New guidance on second telephone lines and Internet access |
|
Deduction from seafarers' earnings |
| EIM33003 | Example of eligible
period straddling tax years
Correct formatting |
| EIM33004 | Meaning of eligible
period
Correct formatting |
| EIM33034 | Location of duties
performed on ships visiting oil and gas rigs
Correct hyperlink |
| EIM33051 | Attribution of earnings:
example
Correct formatting |
| EIM33052 | Attribution of earnings:
terminal leave pay
Correct formatting |
| EIM33053 | Attribution of earnings:
effect of other deductions
Correct formatting |
| EIM33062 | Statement of Practice
18/1991
Correct formatting |
|
Special rules for employees travelling to work outside the United Kingdom |
| EIM34002 | Employees working abroad:
expenses that may be deducted
Correct hyperlink |
| EIM34010 | Introduction
Correct hyperlinks |
| EIM34025 | Duties performed wholly
abroad: employee's interim journeys to and from the United Kingdom
Correct formatting |
| EIM34040 | Duties performed partly
abroad: employee's journeys from and to the United Kingdom
Correct formatting |
| EIM34050 | Duties performed wholly
or partly abroad: travelling expenses of the employee's family
Correct formatting |
| EIM34090 | Duties performed partly
overseas: seafarers
Correct formatting |
| EIM34150 | Prohibition of double
deductions
Minor correction |
| EIM34160 | Approach to be taken on
residence and domicile status
Correct hyperlink |
|
Travelling expenses: employees working but not domiciled in the United Kingdom |
| EIM35004 | Use of employees' own
vehicles: mileage allowances and mileage allowance relief
Minor correction |
| EIM35010 | Introduction
Correct hyperlink and formatting |
| EIM35030 | Travel between the home
country and the United Kingdom
Correct formatting |
| EIM35040 | Meaning of country
outside the United Kingdom in which the employee normally lives
Correct hyperlink |
| EIM35050 | Travelling expenses of
the employee's family
Correct formatting |
| EIM35060 | The 5 year limit and
meaning of qualifying arrival date
Correct formatting |
| EIM35130 | Forms P11D and
dispensations
Correct hyperlink |
|
Deductions: capital allowances |
| EIM36510 | Expenditure on small
items of plant and machinery
Correct hyperlink |
| EIM36580 | Use of machinery or plant
for business entertaining does not qualify for capital allowances
Correct hyperlink |
| EIM36640 | Calculating the
allowances due: first year allowances: withdrawal of 100% first
year allowance for items acquired for use primarily in Northern
Ireland
Qualifying dates |
| EIM36660 | Calculation of the
allowances due: writing down allowances: the amount on which the
allowance is calculated
Correct formatting |
| EIM36731 | Particular items of
machinery or plant: 100% first year allowance for computers and
hi-tech communications equipment bought between 1 April 2000 and 31
March 2004
Delete reference to Northern Ireland |
| EIM36910 | Example: first year
allowance
Correct formatting |
| EIM36915 | Example: writing down
allowance: restriction of allowance in year employment begins
Correct formatting |
| EIM36925 | Example: adjustments for
private use
Correct formatting |
| EIM36930 | Example: balancing
allowances and charges
Correct formatting |
|
The scope of the charge to tax on general earnings |
| EIM40000 | Contents page
Minor correction |
| EIM40001 | Introduction
Correct hyperlinks |
| EIM40003 | Diagram showing the
charging provisions
Correct formatting of table |
| EIM40031 | Meaning of "foreign
employer"
Correct hyperlink |
| EIM40102 | Employee resident and
ordinarily resident in the United Kingdom: "chargeable overseas
earnings"
Minor correction |
| EIM40105 | Earnings that cannot be
remitted to the United Kingdom
Minor correction |
| EIM40201 | Employee not resident or
not ordinarily resident in the United Kingdom: UK based earnings
Correct hyperlinks and formatting |
| EIM40202 | Employee resident,
ordinarily resident or domiciled outside the United Kingdom:
location of duties: absence from duties
Correct formatting |
| EIM40203 | Employee resident,
ordinarily resident or domiciled outside the United Kingdom:
location of duties: "merely incidental" duties
Correct hyperlink |
| EIM40206 | Employee resident,
ordinarily resident or domiciled outside the United Kingdom:
UK-based earnings: location of duties performed on a vessel or
aircraft
Correct hyperlink and formatting |
| EIM40209 | Crown servants: general
earnings from overseas Crown employment subject to United Kingdom
tax: text of Board's order under Section 28(5)
Correct formatting |
| EIM40222 | Employee not resident or
not ordinarily resident in the United Kingdom: calculation of
general earnings in respect of duties performed in the United
Kingdom: example
Correct formatting |
| EIM40304 | Employee resident but not
ordinarily resident in the United Kingdom: interaction of Sections
25 and 26
Minor correction |
|
Employment income: basis of assessment for general earnings |
| EIM42210 | Table setting out the
basis of assessment to be used for particular types of payment, and
benefits in kind
Correct hyperlink |
| EIM42330 | The time when earnings
are received: director's earnings fixed before the end of the
period for which they are due
Correct formatting |
| EIM42340 | The time when earnings
are received: director's earnings fixed after the end of the period
for which they are due
Correct formatting |
| EIM42360 | The time when earnings
are received: the time at which a person must be a director for the
special rules to apply
Correct formatting |
| EIM42390 | Earnings received after
the death of an employee or office holder: the charge on personal
representatives
Correct formatting |
| EIM42460 | Assessments made after a
change of practice: cases involving exemption from tax
Correct hyperlink |
|
Salary sacrifice |
| EIM42774 | Guidance on the Inland
Revenue Internet website
Minor correction |
|
Residence and domicile |
| EIM42802 | Meaning of resident and
ordinarily resident in the United Kingdom
Correct hyperlinks |
| EIM42804 | Meaning of domicile:
claim to be not domiciled
Correct hyperlink |
| EIM42850 | Residence or employment
in the United Kingdom: "split year" treatment
Correct formatting |
|
Tax treatment of particular occupations |
| EIM60000 | Table of contents
Add link to new page EIM63660 |
| EIM60011 | Ministers of religion:
exemption of income: summary of exempt earnings
Correct formatting |
| EIM61500 | Tax treatment of
engineering employees: holiday pay and training schemes
Correct hyperlink |
| EIM63600 | Tax treatment of fire
officers: arrangement of guidance
Add link to new page EIM63660 |
| EIM63610 | Tax treatment of fire
officers: full-time members of fire brigades in Great Britain:
taxable allowances
Correct formatting |
| EIM63660 | Tax treatment of fire
officers: chargeable benefit: provided vehicles: emergency vehicle
or ordinary car
New guidance on Boyd & Kerr v Brown |
| EIM65900 | Tax treatment of Local
Government Councillors and civic dignitaries: arrangement of
guidance: DETR guidance
Correct formatting and introduction to new ODPM guidance |
| EIM65920 | Tax treatment of Local
Government Councillors and civic dignitaries: allowances
Councillors may receive
New OPDM guidance |
| EIM65950 | Tax treatment of Local
Government Councillors and civic dignitaries: expenses deductions:
notes for guidance
New OPDM guidance |
| EIM65960 | Local Government
Councillors and civic dignitaries in England: ODPM guidance: Part
One: members' allowances
New OPDM guidance |
| EIM65970 | Local Government
Councillors and civic dignitaries in England: ODPM guidance: Part
two: taxation of members' allowances and expenses
New OPDM guidance |
| EIM65980 | Tax treatment of Local
Government Councillors and civic dignitaries: DETR guidance: Part
three: members' allowances and the social security system
Deleted page |
| EIM66105 | Tax treatment of lorry
drivers: subsistence allowances paid to lorry drivers
Correct formatting |
| EIM66130 | Tax treatment of lorry
drivers: subsistence allowances paid to lorry drivers: lorries with
sleeper cabs
Correct formatting |
| EIM66705 | Tax treatment of National
Health Service employees: payments of car allowances: general
Correct formatting |
| EIM68100 | Tax treatment of members
of the police service: general
New scheme of police allowances |
| EIM68110 | Tax treatment of members
of the police service: taxable allowances paid to police officers
New scheme of police allowances |
| EIM68120 | Tax treatment of members
of the police service: non- taxable allowances paid to police
officers
New scheme of police allowances |
| EIM68180 | Tax treatment of members
of the police service: arrears of pay on reinstatement
Correct hyperlink |
| EIM68225 | Tax treatment of Post
Office employees: sub-postmasters: payments on termination of
office
Correct formatting |
| EIM68310 | Tax treatment of people
employed in the prison service: living accommodation provided by
the prison authority
Correct formatting |
| EIM70240 | Tax treatment of
seafarers: location of duties for tax purposes
Correct formatting |
| EIM70755 | Tax treatment of
teachers, lecturers and tutors: school teachers' expenses:
travelling expenses: supply teachers
Reference to Warner v Prior |
| EIM71327 | Tax treatment of working
rule agreements: rates of allowances paid under particular
agreements: Heating and Ventilating Contractors' Association
Update lodging allowances |
|
Assessments, appeals and other procedures |
| EIM71415 | Discovery assessments
Correct cross-reference |
|
The taxation of pension income |
| EIM74012 | Disability pensions:
exemption where employment ceased due to disablement
Correct formatting |
| EIM74101 | Amount of pension income
charged to tax
Correct format of table |
| EIM74301 | Particular occupations:
armed forces pensions and allowances
Correct formatting |
| EIM74602 | Social security pensions:
how the state pension is made up
Correct formatting |
|
Social security benefits |
| EIM76009 | Taxable foreign benefits
Correct hyperlink |
| EIM76222 | How much jobseeker's
allowance is taxable
Correct formatting |
| EIM76300 | Inland Revenue
notification of taxable benefits
Correct formatting |
| EIM76301 | Taxpayer's notification
of taxable benefit
Correct formatting |
| EIM76309 | What to do when objection
or an appeal is settled
Correct formatting |
| EIM76370 | Statutory paternity pay:
summary
Correct formatting |
