Recent updates to the Employment Income Manual
Below are details of the amendments that were published on 30 July 2007 (see the update index for all updates)
| Page | Title and details of update |
| EIM06235 | Scholarship income - clarification of SP4/1986 |
| EIM06236 | Scholarship income - exclusion from exemption for earnings |
| EIM06240 | Scholarship income - rates of payment under SP4/1986 |
| EIM12965 | Termination payments: statutory compensation - clarification |
| EIM13610 | Termination payments: injury or disability - definition and clarification |
| EIM15020 | Employer financed retirement benefit schemes (EFRBS) - definitions |
| EIM15021 | EFRBS - definitions of relevant benefits |
| EIM15149 | EFRBS - payments other than on retirement/death |
| EIM15150 | EFRBS - commutations |
| EIM15155 | EFRBS - registered pension scheme payments - new page |
| EIM15160 | EFRBS - winding-up - new page |
| EIM15201 | EFRBS - reporting responsibilities |
| EIM15210 | EFRBS - operation of PAYE |
| EIM15400 | EFRBS - meaning of retirement |
| EIM21200 | Cash equivalent of a benefit - clarification |
| EIM21617 | Benefits: internet access - amended text re broadband subscriptions |
| EIM21971 | Exemption for workplace nurseries - changes from April 2005 |
| EIM22920 | Van and Van fuel benefit: new page including diagram |
| EIM23049 | Car benefit: new text concerning Land Rover Defender |
| EIM23421 | Car benefit: updated to include type G cars |
| EIM23455 | Car benefit: Type G cars |
| EIM23496 | Car benefit: example of calculation for type G car |
| EIM26104 | Beneficial loans: update to official rate from April 2007 |
| EIM31255 | AMAPs: rewritten to clarify the scope of the legislation |
| EIM31500 | Employee Car Ownership schemes (ECOS) - index for new section |
| EIM31501 | ECOS: description |
| EIM31505 | ECOS: reviewing a scheme |
| EIM31510 | ECOS: tax and NICs consequences |
| EIM31520 | ECOS: transactions in favour of employee |
| EIM31525 | ECOS: money payments received by employee |
| EIM31530 | ECOS: pecuniary liability payments |
| EIM31535 | ECOS: benefits in kind - payment for employee’s benefit or loaned asset |
| EIM31540 | ECOS: loans |
| EIM31550 | ECOS: expenses of business travel |
| EIM31580 | ECOS: payments in connection with business mileage |
| EIM31585 | ECOS: payments in connection with use of vehicle |
| EIM31590 | ECOS: employer’s PAYE responsibilities |
| EIM31595 | ECOS: PSAs and similar arrangements |
