Below are details of the amendments that were published on 27 March 2006 (see the update index for all updates).
| Section | Title and details of update |
| Earnings from employment | |
| EIM00640 | Customary payments - alteration to text |
| EIM02530 | Arrears of pay - change of name for Personal Tax (PT) |
| Removal costs | |
| EIM03105 | Conditions for exemption - clarification of information required |
| EIM03139 | Flat rate allowance - change re Civil Partnership rules (CPA) |
| Restrictive covenants | |
| EIM03605 | Termination agreements - typing error correction |
| Transfer of real property | |
| EIM08005 | Alternative charges - cross reference correction |
| PAYE | |
| EIM11801 | Introduction - replace reference to IR with HMRC |
| EIM11810 | Payments by intermediary - replace references to IR and add explanatory paragraph |
| EIM11816 | Payment in cash - explanatory paragraph about intermediary |
| EIM11817 | Payment in RCAs - explanatory paragraph about intermediary |
| EIM11835 | Sharing tips - delete obsolete reference to EP |
| EIM11875 | Share options - replace reference to IR with HMRC |
| EIM11892 | Operation of PAYE - replace reference to IR with HMRC |
| EIM11904 | Specified market - replace reference to IR and delete link |
| EIM11911 | Employer’s case - replace reference to IR with HMRC |
| EIM11950 | Notional payments - replace reference to IR with HMRC |
| EIM11952 | Make good - replace reference to IR and correct ICTA reference |
| Termination payments | |
| EIM13020 | S401: scope of the charge - change re CPA |
| EIM13640 | Payments for injury - change of name for PT |
| Non-approved retirement benefits schemes | |
| EIM15035 | Persons chargeable - change re CPA |
| EIM15120 | Non-cash benefits received - cross reference correction |
| EIM15123 | Receipts excluded from charge - cross reference correction |
| EIM15125 | Employer contributions - change re CPA |
| VAT on benefits | |
| EIM15545 | VAT and earnings - replace reference to IR with HMRC |
| The benefits code | |
| EIM20500 | Contents list - change re CPA |
| EIM20504 | Employee’s family or household - changes re CPA |
| EIM20506 | Joint benefits - changes re CPA |
| EIM21600 | Contents list - new entry for EIM21617 |
| EIM21701 | Computer exemption - additions for non-qualifying equipment |
| EIM21971 | Workplace nurseries - replace references to IR with HMRC |
| EIM21972 | Workplace nurseries - replace references to IR with HMRC |
| EIM21973 | Workplace nurseries - replace reference to IR with HMRC |
| EIM22030 | Childcare - change re CPA |
| EIM23046 | Car benefit - change of name for PT |
| EIM26230 | Loan benefit - delete reference to same treatment for leap years |
| Dispensations | |
| EIM30053 | Delete reference to obsolete leaflet IR69 |
| EIM30055 | Conditions to satisfy - replace reference to IR with HMRC |
| EIM30057 | Reimbursement of expenses - replace reference to IR with HMRC |
| EIM30083 | Dealing with requests - delete references to IR 69 |
| Deductions – travel expenses | |
| EIM32135 | Service companies - correct cross reference |
| EIM32240 | Emergency call-out - correct cross reference |
| EIM32356 | Home to work travel - correct cross reference |
| EIM32374 | Kirkwood v Evans - correct cross reference |
| Deductions – expenses other than travel | |
| EIM32700 | Flat rate expenses - change to cross reference |
| EIM32725 | Flat rate expenses - local agreements |
| EIM32885 | Professional fees - delete obsolete reference to EP |
| EIM32897 | Professional fees - new text re airport access |
| EIM32898 | Professional fees - new page on private security industry |
| EIM32915 | Professional fees - delete references to “claim” |
| Employees working outside UK | |
| EIM34050 | Foreign travel rules - changes re CPA |
| EIM34090 | Seafarers - changes re CPA |
| Travelling expenses for non domiciled employees | |
| EIM35050 | Employee’s family - changes re CPA |
| EIM35090 | Limit to deductions - changes re CPA |
| Deductions – capital allowances | |
| EIM36630 | Rates of first year allowance - minor deletion |
| EIM36870 | Claims and appeals - new cross reference |
| Basis of assessment | |
| EIM42200 | Index - new entry for EIM42292 |
| EIM42292 | New page - time when earnings are received |
| Tax treatment of particular occupations | |
| EIM65955 | Local Government Councillors - Council Tax expenses |
| EIM66110 | Lorry drivers - subsistence allowance rates updated |
| EIM67210 | Nurses - minor deletion |
| EIM68100 | Index for police service - new entry for flat rate expenses deduction |
| EIM68130 | Police service - new page for flat rate expenses deduction |
| EIM68180 | Police service arrears of pay - text updated |
| EIM68520 | Racehorse training employees - allowances updated |
| EIM68525 | Racehorse training employees - allowances updated |
| EIM70199 | Index of particular occupations - new entry for Demolition industry |
| EIM70705 | Lecturers and tutors - change of HMRC view on use of home |
| EIM70714 | Lecturers and tutors - change of HMRC view on use of home |
| EIM70735 | Lecturers and tutors - correct cross reference |
| EIM71303 | Working Rule Agreements (WRAs) - change to HMRC |
| EIM71320 | Index for WRAs - new entry for EIM71331 |
| EIM71326 | Electrical contractors’ industry WRA - rates of allowances updated |
| EIM71327 | Heating and Ventilating industry WRA - comment on allowances |
| EIM71328 | Lift industry WRA - rates of allowances updated |
| EIM71331 | New page - Demolition industry WRA |
| EIM71338 | Steeplejacks WRA - comment on travel allowances |
| EIM71340 | Thermal insulation industry WRA - rates of allowances updated |
| Pension income | |
| EIM74000 | Index of pension income - change to entries at 74603 and 74607, plus new entries at 74607 - 74654 |
| EIM74006 | Overseas pensions paid in UK - changes re CPA |
| EIM74008 | Payments exempted from charge - changes re CPA |
| EIM74009 | Approved pension schemes - changes re CPA |
| EIM74011 | Voluntary annual payments - changes re CPA |
| EIM74301 | Armed Forces pensions - FA2005 changes to S639 ITEPA 2003 |
| EIM74500 | Foreign pensions - changes re CPA, plus typing error correction |
| EIM74650 | Pension lump sum - new page |
| EIM74651 | Lump sum charge to income tax - new page |
| EIM74652 | Lump sum rate of tax - new page |
| EIM74653 | Year of assessment - new page |
| EIM74654 | Making the choice - new page |
| EIM74660 | Taxing the lump sum - new page |
| Social Security benefits | |
| EIM76005 | Benefits in arrears - change of name for PT |
| EIM76006 | Benefits in hospital - changes re CPA |
| EIM76007 | More than one benefit - change of name for PT |
| EIM76009 | Foreign benefits - change of name for PT |
| EIM76104 | Difficult cases report - change of name for PT |
| EIM76160 | State pension - minor amendment plus CPA |
| EIM76170 | Bereavement benefits - changes re CPA |
| EIM76171 | Bereavement payment - changes re CPA |
| EIM76173 | Bereavement allowance - changes re CPA |
| EIM76190 | Income support - insert cross reference |
| EIM76210 | Carer’s allowance - minor amendment plus changes re CPA |
| EIM76220 | Jobseeker’s allowance - delete obsolete reference to EP |
| EIM76222 | Jobseeker’s allowance - changes re CPA |
| EIM76223 | Jobseeker’s allowance - changes re CPA |
| EIM76224 | Benefits during layoffs - changes re CPA |
