EIM - Recent changes to this manual
Below are details of the amendments that were published on 30 July 2004.
| Page | Title and details of the update |
| Employment income | |
| EIM00570 | Benefits treated as earnings – minor addition to text |
| EIM01010 | Bank charges – extra sentence added |
| EIM01450 | Gifts and voluntary payments – extra text in opening paragraph |
| EIM01460 | Gifts and voluntary payments – insert penultimate paragraph |
| EIM01550 | Medical expenses – correct cross reference in final box |
| EIM06410 | Sick pay and injury pay – significant additions to text |
| Transfer of real property to directors and employees | |
| EIM08001 | Transfer of real property – text substantially amended |
| Living Accommodation | |
| EIM11300 | List of contents – new page entries for 11425, 11426 and 11427 |
| EIM11425 | Key Workers : existing property – insert new page |
| EIM11426 | Key Workers : new property – insert new page |
| EIM11427 | Key Workers : shared ownership – insert new page |
| EIM11474a | Flowchart – retain flowchart from separate document (EIM11474a Flowchart.doc) in page 11474a but delete heading “EIM11474a” in centre of page, immediately above the flowchart |
| PAYE Avoidance | |
| EIM11952 | Meaning of make good – part of normal text has been combined with the first sub heading as Heading 3 text. Separate out this text from the sub heading and change sentence at end of second section from bold to normal text |
| EIM12002 | Pre-existing entitlement – significant changes to text |
| EIM12003 | Paul Dunstall – significant changes to text |
| Termination payments and benefits | |
| EIM12830 | Cross references to instructions – correct second reference |
| EIM13020 | Scope of the charge – amend cross reference in fourth bullet |
| EIM13030 | Scope of the charge – delete four references to “commercial” |
| EIM13760 | Statutory redundancy – minor addition to update rates |
| Benefits and expenses payments | |
| EIM20105 | Earnings less than £8,500 – substantial addition to text |
| EIM20110 | The benefits code – minor changes to text |
| EIM21600 | Particular benefits contents page – several amendments to list |
| EIM21613 | Use for private purposes – minor changes in first two paragraphs |
| EIM21631 | Cash equivalent of assets – minor changes in last paragraph |
| EIM21671 | Canteen meals – significant changes to text |
| EIM21700 | Computer exemption – significant addition to text |
| EIM21701 | Computer exemption – two paragraphs added at the end |
| EIM21735 | Housing for key workers – new page inserted |
| EIM21736 | Housing for key workers – new page inserted |
| EIM21760 | Medical expenses – final paragraph and heading added |
| EIM21780 | Mobile telephones – insert extra paragraph |
| EIM21781 | Mobile telephones – minor changes to text |
| EIM21810 | Security relief – substantial addition to text |
| EIM21861 | Trivial benefits – insert close to bracket |
| EIM21863 | Trivial benefits – change cross reference from 21760 to 21670 |
| Van benefit | |
| EIM22080 | Exclusive availability – reformat to place different lines in different rows |
| EIM22090 | Shared availability – insert missing paragraph in Step 1; reformat former bullet points and place different lines into different rows |
| EIM22095 | Shared van – reformat as in 22080 |
| EIM22097 | Alternative calculation – reformat as in 22080 |
| EIM22105 | Exclusive use – reformat as in 22080 |
| EIM22106 | Shared and exclusive use – reformat as in 22080 |
| EIM22107 | Shared and exclusive use – Step 1 in first table fails to print even though it appears on screen – BS ID please correct this; insert text currently missing at Step 5 of shared availability calculation |
| Car benefit | |
| EIM23000 | List of contents – various additions, deletions and amendments to list; BS ID please correct screen version of 23080 entry in list to reflect master copy, by inserting “prohibition”. Master copy title (“Car benefits: prohibition of private use”) is correct but screen copy (“Car benefits: private use”) is incomplete |
| EIM23003 | Exceptions – small amount of text added |
| EIM23009 | Class 1A NICs – insert new page |
| EIM23020a | Flowchart – retain flowchart from separate document (EIM23020a Flowchart.doc) inserted in page 23020a in main 23000.doc but delete heading “EIM23020a” in centre of page 23020a, immediately above the flowchart. Delete the words only version of the flowchart |
| EIM23021 | Car or van summary – make Xref to EIM23045 into a hyperlink |
| EIM23043 | Emergency vehicles – extra text added |
| EIM23045 | Double cabs – minor alteration to sub heading |
| EIM23047 | Emergency vehicle exemption – insert new page |
| EIM23048 | Emergency vehicle exemption – insert new page |
| EIM23053 | Part ownership – text of final paragraph significantly amended |
| EIM23105 | Bi-fuel or road fuel gas cars – insert new page |
| EIM23111 | Step by step guide – reverse hyperlinks to 23181 and 23182 |
| EIM23135 | Cars run on road fuel gas – significant text changes |
| EIM23141 | Qualifying accessory – change to hyperlink cross reference |
| EIM23182 | Cost of converting to road fuel gas – significant text changes |
| EIM23365 | Approved CO2 emissions – various changes to text |
| EIM23370 | Finding the approved CO2 emission – minor additions to text |
| EIM23375 | Approved CO2 emissions – minor changes to text |
| EIM23410 | Ready reckoner – minor change to table final column heading |
| EIM23420 | Table summarising adjustments – minor change to text |
| EIM23430 | Euro IV diesels – significant changes to text |
| EIM23445 | Overview of road fuel gas vehicles – page deleted |
| EIM23450 | Type B bi-fuel cars – page deleted |
| EIM23455 | Calculating the benefit for type B cars – change page number to 23445 and minor text changes |
| EIM23460 | Identifying type C bi-fuel cars – page deleted |
| EIM23465 | Calculating the benefit for type c cars – change page number to 23450 and minor changes to text |
| EIM23470 | Automatic car – extra section added at the end |
| EIM23493 | Calculation for bi-fuel LPG car – minor changes to text |
| EIM23494 | Calculation for bi-fuel LPG car – significant additional text |
| EIM23700 | List of contents for car fuel benefit – minor changes to text |
| Car fuel benefit | |
| EIM23763 | Reduction if car unavailable – in screen version, after hyperlink to EIM23771, the following rogue text appears “..htm(EIM23764”. BS ID - please delete this rogue text after the hyperlink to 23771. This text is not in the master file so cannot be deleted by us. |
| EIM23766 | The S150(1) amount – minor addition to text |
| EIM23781 | Use of Advisory Fuel Rates – minor changes to text |
| EIM23785 | Mileage allowances – minor changes to text |
| EIM23790 | Class 1A NICs – page deleted |
| Dispensations | |
| EIM30051 | Background – minor changes to text |
| EIM30083 | Dealing with requests – significant changes to text |
| Deductions | |
| EIM32401 | List of Contents – insert new reference to 32478 |
| EIM32475 | Clothing/uniforms – add final paragraph |
| EIM32478 | Clothing/uniforms – new page inserted |
| EIM32650a | Flowchart – retain flowchart from separate document (EIM32650a Flowchart.doc) in page 32650a but delete heading “EIM32650a” in centre of page, immediately above the flowchart |
| EIM32770 | Working from home – change cross reference from 32245 to 32381 |
| Professional subscriptions | |
| EIM32881 | List of approved bodies – minor changes to text |
| EIM31891 | Health professionals – insert two extra registers |
| Seafarers’ Earnings Deduction | |
| EIM33000 | List of Contents – new penultimate entry and change to last entry |
| EIM33101 | Meaning of employment – minor changes to text |
| EIM33102 | Meaning of offshore installation – minor changes to text |
| EIM33103 | Meaning of offshore installation 2004/05 onwards – new page |
| EIM33104 | Offshore installations and ships – minor changes to text |
| EIM34110 | Offshore oil and gas workers – change to cross reference |
| Capital Allowances | |
| EIM36630 | Rates of first year allowance – penultimate paragraph re-located |
| Salary sacrifice | |
| EIM42774 | Guidance on IR website – substantial changes to text |
| Particular occupations | |
| EIM63660 | Fire Officers – new second and third paragraphs |
| EIM65799 | List of Contents – changes at 65900 and 67260 |
| EIM65950 | Local Government Councillors – new paragraph inserted |
| EIM66790 | NHS employees – delete penultimate paragraph |
| EIM67195 | Offshore oil and gas workers – substantial extra text |
| EIM67260 | Nurses – page deleted |
| EIM68228 | Post Office employees – significant changes to text |
| EIM70700 | Teachers and Lecturers – insert cross reference |
| Working Rule Agreements | |
| EIM71327 | HVCA – changes to text |
| EIM71329 | MAC – extra column of figures to be inserted in each column |
| Social Security Benefits | |
| EIM76210 | Carer’s Allowance – minor changes to text |
