EIM – Recent updates to the Employment Income Manual


Below are details of the amendments that were published on 4 August 2008 (see the update index for all updates)


SectionDetails of update
IndexLinks to appendices in index page inserted
EIM05255Scale rate expenses: New text re layout of FCO information table
EIM12977Termination payments: Additional text to clarify position on PILONs and payments of Damages
EIM12979Termination Payments: Additional text on PILONs and agreements for damages
EIM13070Amended text on damages and the “Gourley Principle”
EIM13700Termination payments: Foreign Service; Obsolete material removed
EIM15021Retirement Benefit Schemes: Additional text on definition of “relevant benefits”
EIM15028Retirement Benefit Schemes: New text on meaning of “scheme” and “arrangement”
EIM15040Retirement Benefit Schemes: New text on employer contributions following “Irving”
EIM21650Benefits: Revised text on benefits arising from transfer of an asset
EIM21652Benefits: Revised text on benefit of transfer of computer equipment
EIM21653Benefits: Additional example on calculation of benefit for computer equipment
EIM21655Benefits: Revised text on transfer of used or depreciated assets
EIM21765Benefits: New text on Medical Check ups
EIM23000Car Benefit: New page added to index - cars available for private use
EIM23054Car Benefit: New page on cars leased to directors/employees
EIM23410Car Benefit: Ready reckoner for appropriate percentage extended
EIM23641Car Benefit: New text on Car benefit Averaging agreements
EIM31200New page added to index - Employees using own vehicles for work
EIM31340New page with guidance on interpretation of “obliged” for AMAPs
EIM33081Seafarers Earning Deduction: New text on new information requirement
EIM42420Basis of assessment: Amended text on payments in week 53/54/56
EIM65799Particular occupations: New page added to index
EIM65940Particular occupations: Amended text Councillors expenses deductions
EIM66100Particular occupations: New text relating to Porters in removal vans
EIM68131Particular occupations: New page on Flat Rate Expense allowances for Special Constables
EIM71325Working Rule Agreements: Updated rates for allowances in Construction Industry
EIM71332Working Rule Agreements: Updated rates for allowances in Plant Hire Industry
EIM77000New page added to index - Appendices: contents page
EIM77060New appendix: Copy of BGN re Trainee Educational Psychologists