Below are details of the amendments that were published on 26 March 2004 (see the update index for all updates).
| Page | Title and details of the update |
| Main contents | |
| EIM00002 | Change page title for 33000 |
| Employment income | |
| EIM00710 | Sum paid for the surrender of an asset - minor change to text |
| EIM01120 | Financial Loss Allowance - change cross reference to IM |
| EIM01472 | Household expenses - insert short sentence at the end |
| EIM01474 | Household expenses - insert short sentence at the end |
| EIM01476 | Household expenses - insert short sentence at the end |
| EIM01480 | Leasing of assets - correct two hyperlink references |
| EIM01500 | Long service testimonial awards - minor changes to text |
| EIM02100 | Compensation for loss of office - change cross reference to IM |
| EIM03004 | Professional remuneration - change cross reference to IM |
| Removal or transfer costs | |
| EIM03125 | Eligible
expenses and benefits - table needs to be correctly formatted as
£500 x 365
£100,000 x 5.0% = 36.5 |
| EIM03131 | Guaranteed sale price scheme - minor deletion |
| Restrictive covenants | |
| EIM03605 | Termination agreements - minor changes to text |
| Scale rate expense payments | |
| EIM05200 | Scale rate expenses payments - substantial addition to text |
| Scholarship income | |
| EIM06205 | Scholarship income: general - change cross reference to IM |
| EIM06210 | Schedule E or employment income - change cross reference to IM |
| EIM06250 | Research awards or fellowships - change cross reference to IM |
| EIM06265 | Awards by Government - change cross reference to IM |
| Transfer of real property to directors and employees | |
| EIM08006 | Transfer of real property - change cross reference to IM |
| Accommodation | |
| EIM11474a | Cost basis or market value – insert flowchart (see instructions in email) |
| EIM11483 | Example – insert “Step 1” in table |
| EIM11521 | Other liabilities – change EIM cross reference from 21611 to 21620 |
| EIM11522 | Other liabilities – change EIM cross reference from 21006 to 20006 |
| PAYE avoidance | |
| EIM11892 | Estimating the amount – change to statutory reference |
| EIM11952 | Meaning of make good – substantial amendments to text |
| Termination payments and benefits | |
| EIM12800 | Contents page – (1) change of heading above 12950 and (2) new page inserted at 12965 |
| EIM12965 | Compensation for discrimination – insert new page |
| EIM13610 | Payments on account of injury – insert new text |
| EIM13620 | Payments on account of injury – change to titles and SP reference |
| EIM13760 | Statutory redundancy – substantial addition to text |
| EIM13906 | Interaction with benefits during employment – minor deletion |
| Non-approved retirement benefit schemes | |
| EIM15100 | Cash benefits received – substantial changes to text |
| Vouchers | |
| EIM16010 | Why special rules are needed – change EIM cross reference |
| EIM16120 | Received or appropriated – insert extra text in final paragraph |
| EIM16140 | Amount and year of charge – insert second bullet in column two of table |
| Benefits and expenses payments | |
| EIM20601 | Expense payments: scope – insert new text |
| EIM21000 | Contents page – change to page entry for 21241 |
| EIM21241 | Not chargeable - change to title and to table column heading |
| EIM21600 | Particular benefits: contents page – new entries at 21781 and 21863 |
| EIM21631 | Cash equivalent of assets – minor alterations |
| EIM21690 | Annual parties – insert new text |
| EIM21700 | Computers: partial exemption – insert new text |
| EIM21762 | Medical expenses – delete incorrect punctuation |
| EIM21764 | Medical expenses – minor alteration to text |
| EIM21770 | Operational risk injuries – insert new text |
| EIM21772 | Trust funds – insert new text |
| EIM21780 | Mobile telephones – minor addition to text |
| EIM21781 | Hands-free mobile telephone kit – insert new page |
| EIM21790 | PAYE tax not deducted – change to statutory reference |
| EIM21792 | PAYE tax not deducted – change to statutory reference |
| EIM21840 | Third party entertaining – change cross reference to IM |
| EIM21861 | Trivial benefits – substantial changes to text |
| EIM21862 | Trivial benefits - insert new cross reference to ECH |
| EIM21863 | Trivial benefits – insert new page |
| Van benefit | |
| EIM22065 | Meaning of van – paragraph inserted at the end |
| EIM22080 | Exclusive availability – (1) remove borders to table which have appeared unprompted and (2) in column two Step 3 put (b) below (a) |
| EIM22090 | Shared availability – (1) remove borders to table which have appeared unprompted and (2) each of Steps 1 and 5 originally had a second bullet in column 3 - both have disappeared. Reinstate this text and replace all bullets with indented text |
| EIM22095 | Basic value of a shared van – remove borders to table |
| EIM22097 | Value of shared availability – (1) remove borders to table and (2) Step 1 in column 3 had two bullets but the second has disappeared. Reinstate this text and replace bullets in Step 1 with indented text |
| EIM22107 | Shared and exclusive use: example – there are three tables in this instruction but borders have been inserted unprompted around the first one only – remove these borders |
| EIM22302 | Heavy goods vehicles – correction to hyperlink cross reference |
| Car benefit | |
| EIM23000 | Table of contents – insert new entries for 23021 and 23082 and amend 23111 |
| EIM23002 | When the charge applies – minor amendment and extra hyperlink |
| EIM23003 | Exceptions – paragraph numbers replaced by bullets |
| EIM23005 | Prohibition on other charges – change hyperlink reference from 23156 to 23184 |
| EIM23020 | Meaning of car – add text at the end, including hyperlink to 23021 |
| EIM23020a | Meaning of car – insert flowchart (see instructions in email) |
| EIM23021 | Car or van – summary: insert new page |
| EIM23030 | Meaning of construction – remove bullets from Steps 2 and 3 in list |
| EIM23042 | Unsuitable for use – add paragraph at end |
| EIM23044 | Off road vehicles – add text at the end, and hyperlink to 23021 |
| EIM23050 | Meaning of made available – text completely rewritten |
| EIM23070 | Car made available – paragraph numbers replaced by bullets |
| EIM23072 | Car made available – paragraph numbers replaced by Stage 1/2 |
| EIM23073 | Cars made available – paragraph numbers replaced by Notes 1-5 |
| EIM23075 | Shared car – (1) two sets of paragraph numbers replaced by bullets and (2) insert extra paragraph |
| EIM23081 | Meaning of available – text completely rewritten |
| EIM23082 | Prohibition of private use – new page containing text previously at 23081, with minor change to title |
| EIM23101 | Calculation method statement – change hyperlink reference from 23499 to 23489 |
| EIM23111 | Price of the car – (1) change title and (2) insert borders to table and (3) replace paragraph numbers with bullets |
| EIM23141 | Qualifying accessory – replace paragraph numbers with bullets |
| EIM23143 | Extra accessory – replace paragraph numbers with bullets |
| EIM23182 | Accessories: exceptions – delete unused bullet |
| EIM23183 | Accessories: miscellaneous – add extra text and hyperlink to 21781 |
| EIM23200 | Classic car – insert an extra “and” |
| EIM23501 | Meaning of unavailable – extra hyperlink reference to 23081 |
| Car fuel benefit | |
| EIM23764 | Reduction if fuel withdrawn - insert extra paragraph in text |
| EIM23771 | Reduction if car unavailable - change hyperlink reference from 23773 to 23763 |
| EIM23772 | Reduction if fuel withdrawn - change hyperlink reference from 23773 to 23763 |
| EIM23773 | Car partly unavailable - (1) change hyperlink reference from 23773 to 23763 and (2) insert extra paragraph in text |
| EIM23782 | Belated making good - replace paragraph numbers with bullets |
| Beneficial loans | |
| EIM26100 | Contents page - amend reference to 26195 |
| EIM26103 | Amount chargeable - change cross reference |
| EIM26104 | Official rate - insert new text |
| EIM26109 | Identifying the loan - change cross reference |
| EIM26190 | Calculation of chargeable benefit - change cross reference |
| EIM26230 | Calculation of the cash equivalent - change cross reference |
| EIM26270 | Cash equivalent of loan - change cross reference to IM |
| EIM26313 | Alternative precise method - change cross reference |
| EIM26510 | Interaction with other tax charges - change cross references |
| Dispensations | |
| EIM30083 | Dealing with requests - insert additional text |
| Employees using their own vehicle | |
| EIM31220 | Associated employments - replace paragraph numbers with bullets |
| Travel expenses | |
| EIM32080 | Travel for necessary attendance - minor addition to text |
| Other expenses | |
| EIM32650a | Entertainment expenses - insert flowchart (see instructions in email) which was previously here but has disappeared |
| EIM32695 | Other expenses F–Z: table of contents - insert new page at 32942 |
| EIM32700 | First page of file 32700 is currently 32695. Change number of title page from 32700 to 32695 (file name listed in current master files changed from eim32700.doc to eim32695.doc) |
| EIM32730a | Flat rate expenses - insert flowchart (see instructions in email) |
| EIM32940 | Telephone charges - insert new paragraph |
| EIM32942 | Telephone charges - insert new page |
| Seafarers’ Earnings Deduction | |
| EIM33000 | Numerous changes to contents page to replace “The Deduction from Seafarers’ Earnings” with “Seafarers’ Earnings Deduction” |
| EIM33001-33103 | Change title in each page in this sequence to include “Seafarers’ Earnings Deduction” in place of “The deduction from Seafarers’ Earnings”, as in 33000 |
| The scope of the charge to tax | |
| EIM40003 | General earnings - change reference to Seafarers’ Earnings Deduction |
| EIM40203 | Incidental duties - change reference to Seafarers’ Earnings Deduction |
| EIM40205 | Crown servants - change reference to Seafarers’ Earnings Deduction |
| EIM40206 | Location of duties - change reference to Seafarers’ Earnings Deduction |
| EIM40207 | Location of duties - change reference to Seafarers’ Earnings Deduction |
| Basis of assessment | |
| EIM42420 | More than usual number of pay days - text completed rewritten |
| EIM42380 | Earnings received after death - bullet one amended and second bullet inserted |
| Waiver of remuneration and salary sacrifice | |
| EIM42730 | Disallowance of remuneration - change cross reference to IM |
| EIM42760 | Conditions for salary sacrifice - insert new text |
| EIM42774 | IR guidance - insert IR website address in first paragraph |
| Particular occupations | |
| EIM50000 | Contents page - delete 50014 and 50640 |
| EIM50200 | Arts Council of Great Britain - change cross references to IM |
| EIM60001 | Ministers of religion - insert two hyperlinks in first line |
| EIM60005 | Ministers of Religion - change cross reference to IM |
| EIM64100 | Association footballers - change reference to TIDO to the Centre for Revenue Intelligence (CRI) |
| EIM64610 | Insurance agents - change cross references to IM |
| EIM65799 | Contents page - delete 65980 and amend entries to 65960 and 65970 |
| EIM65920 | Local Government Councillors - change cross reference to AP |
| EIM66110 | Lorry Drivers’ subsistence - rates updated |
| EIM68520 | Racehorse training - update rates for Sunday Racing and Racing Abroad daily allowances |
| EIM68525 | Racehorse training - update rate for overnight allowance |
| EIM71100 | Voluntary organisations - insert space in title |
| Working Rule Agreements | |
| EIM71305 | Consequences for employees - change section number in last line |
| EIM71325 | Construction Confederation - rates for lodging and travel allowances updated |
| EIM71326 | Electrical Contractors - rate for lodging allowance updated |
| EIM71330 | Engineering Construction - rate for lodging allowance updated |
| EIM71332 | Plant Hire - rates for lodging and travel allowances updated |
| EIM71334 | Plumbing and Mechanical Engineering - rates for lodging allowance updated and new text on travel allowances |
| EIM71338 | Steeplejacks and Lightning Conductors - rate for lodging allowance updated |
| Assessments and Appeals | |
| EIM71400 | Assessments and Appeals - change statutory reference |
| EIM71430 | Assessments and Appeals - change statutory reference |
| Social security benefits | |
| EIM76360 | Statutory Maternity Pay - substantial amendments to text |
| EIM76361 | Statutory Maternity Pay - text added in final paragraph |
| EIM76370 | Statutory Paternity Pay - substantial amendments to text |
| EIM76380 | Statutory Adoption Pay - substantial amendments to text |
