EIMUPDATE090728 - Employment Income Manual: recent changes
Source: gov.uk (2025-12-10)


Below are details of the amendments that were published on 28 July 2009 (see the update index (https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eimupdate001) for all updates)

Section

Details of update

EIM05230

Benchmark scale rate payments; additional text

EIM11812

PAYE: New Page; Special type of payer or payee: payments by payroll agent

EIM13690

Termination payments; foreign service, FA08 changes

EIM15000

Employer-financed and non-approved retirement benefits schemes: table of contents; updated

EIM15010

Non-approved and employer-financed retirement benefits schemes: introduction; additional text re 05 April 2006 changes

EIM15015

Employer-financed retirement benefits schemes: tax charges; additional text re 05 April 2006 changes

EIM15020

Employer-financed retirement benefits schemes: general definitions; additional text

EIM15021

Employer-financed retirement benefits schemes: definition of "relevant benefits"; amended text

EIM15021A

Page deleted

EIM15021B

Page deleted

EIM15021C

Page deleted

EIM15021D

Page deleted

EIM15021E

Page deleted

EIM15021F

Page deleted

EIM15021G

Page deleted

EIM15021H

Page deleted

EIM15021I

Page deleted

EIM15022

Employer-financed retirement benefits schemes: excluded benefits: living accommodation and related benefits: accommodation; Previously EIM15021A

EIM15023

Employer-financed retirement benefits schemes: New page; excluded benefits: living accommodation and related benefits: accommodation related; previously EIM15021B

EIM15024

Employer-financed retirement benefits schemes: excluded benefits: living accommodation and related benefits: benefits provided to employee's family; amended text; previously EIM15021C

EIM15025

Employer-financed retirement benefits schemes: New page; excluded benefits: non-cash benefits received before 6 April 1998; previously EIM15021D

EIM15026

Employer-financed retirement benefits schemes: New page; excluded benefits: welfare counselling; previously EIM15021E

EIM15027

Employer-financed retirement benefits schemes: New page; excluded benefits: recreational benefits; previously EIM15021F

EIM15028

Employer-financed retirement benefits schemes: New page; excluded benefits: annual parties and similar functions; previously EIM15021G

EIM15029

Employer-financed retirement benefits schemes: New page excluded benefits: writing of wills etc. Previously EIM15021H

EIM15030

Employer-financed retirement benefits schemes: New page; excluded benefits: equipment for disabled employees; previously EIM15021I

EIM15032

Page deleted

EIM15035

Page deleted

EIM15036

Page deleted

EIM15038

Page deleted

EIM15040

Page deleted

EIM15042

Employer-financed retirement benefits schemes: New page; meaning of “retirement”; previously EIM15022

EIM15044

Employer-financed retirement benefits schemes: New page; ill-health and disablement; previously EIM15024

EIM15048

Employer-financed retirement benefits schemes: New page; definition of “scheme”; previously EIM15028

EIM15050

Employer-financed retirement benefits schemes: New page; identification; previously EIM15030

EIM15051

Page deleted

EIM15052

Employer-financed retirement benefits schemes: New page; periods when a scheme is not registered; previously EIM15032

EIM15055

Employer-financed retirement benefits schemes: New page; persons chargeable and residence rules; previously EIM15035

EIM15056

Employer-financed retirement benefits schemes: New page; definition of "responsible person"; previously EIM15036

EIM15058

Employer-financed retirement benefits schemes: New page; year to which the income belongs; previously EIM15038

EIM15060

Employer-financed retirement benefits schemes: New page; contributions made by employer; previously EIM15040

EIM15061

Page deleted

EIM15062

Page deleted

EIM15063

Page deleted

EIM15064

Page deleted

EIM15070

Page deleted

EIM15071

Employer-financed retirement benefits schemes: New page; contributions made by employee; previously EIM15051

EIM15072

Employer-financed retirement benefits schemes: New page; arrangements for providing security for payment of benefits in future; previously EIM15052

EIM15080

Employer-financed retirement benefits schemes: New page; overseas schemes; previously EIM15060

EIM15081

Employer-financed retirement benefits schemes: New page; overseas schemes: lump sums from assets disposals; previously EIM15061

EIM15082

Employer-financed retirement benefits schemes: New page; Extra-Statutory Concession A10: aim; previously EIM15062

EIM15083

Employer-financed retirement benefits schemes: New page; Extra-Statutory Concession A10: text; previously EIM15063

EIM15084

Employer-financed retirement benefits schemes: Extra-Statutory Concession A10: application to superannuation funds; previously EIM15064

EIM15090

Employer-financed retirement benefits schemes: New page; application for relief where no benefits paid or payable; previously EIM15070

EIM15100

Employer-financed retirement benefits schemes: cash benefits received; additional text

EIM15120

Employer-financed retirement benefits schemes: non- cash benefits received: treatment and valuation; revised text

EIM15121

Employer-financed retirement benefits schemes: receipts excluded from charge: general; revised text

EIM15122

Page deleted

EIM15123

Page deleted

EIM15124

Page deleted

EIM15125

Employer-financed retirement benefits schemes: receipts excluded from charge: prior employer contributions made only before 6 April 2006; additional text

EIM15170

Page deleted

EIM15172

Page deleted

EIM15173

Page deleted

Employer-financed retirement benefits schemes: New page; reporting responsibilities;

EIM15201

Page deleted

EIM15205

Employer-financed retirement benefits schemes: example: non-cash receipts; revised text

EIM15210

Employer-financed retirement benefits schemes: payer's responsibilities: operation of PAYE; revised text

EIM15300

Employer-financed retirement benefits schemes: New page; example: meaning of “retirement”; previously EIM15400

EIM15310

Employer-financed retirement benefits schemes: New page; example: payment on non-accidental death; previously EIM15410

EIM15315

Employer-financed retirement benefits scheme: New page; example: payment on death by accident; previously EIM15415

EIM15325

Employer-financed retirement benefits scheme: New page; example: overseas schemes: Extra-Statutory Concession A10: full exemption; previously EIM15425

EIM15326

Employer-financed retirement benefits schemes: New page; example: overseas schemes: Extra-Statutory Concession A10: partial exemption

EIM15329

Employer-financed retirement benefits schemes: example: receipts excluded from charge: prior employer contributions; previously EIM15429

EIM15400

Non-approved schemes: New page; introduction

EIM15401

Non-approved schemes: New page; tax charges

EIM15402

Non-approved schemes: New page; general definitions

EIM15403

Non-approved schemes: New page; definition of "relevant benefits"

EIM15404

Non-approved schemes: New page; meaning of "retirement"

EIM15405

Non-approved schemes: New page; ill-health and retirement

EIM15406

Non-approved schemes: New page; definition of “scheme”

EIM15407

Non-approved schemes: New page; identification

EIM15408

Non-approved schemes: New page; periods when a scheme was not approved

EIM15409

Non-approved schemes: New page; persons chargeable and residence rules

EIM15410

Non-approved schemes: New page; definition of "administrator"

EIM15411

Non-approved schemes: New page; year to which the income belongs

EIM15412

Non-approved schemes: New page; contributions made by employer

EIM15413

Non-approved schemes: New page; contributions made by employer excluded from charge

EIM15414

Non-approved schemes: New page; contributions made by employee

EIM15415

Non-approved schemes: New page; arrangements for providing security for payment of benefits in future

EIM15416

Non-approved schemes: New page; overseas schemes: anti-avoidance provisions

EIM15417

Non-approved schemes: New page; overseas schemes: lump sums from asset disposals

EIM15418

Non-approved schemes: New page; overseas schemes: Extra-Statutory Concession A10

EIM15419

Non-approved schemes: New page; application for relief where no benefits paid or payable

EIM15420

Non-approved schemes: New page; cash benefits received

EIM15421

Non-approved schemes: New page; non-cash benefits received: treatment and valuation

EIM15422

Non-approved schemes: New page; receipts excluded from charge: general

EIM15423

Non-approved schemes: New page; receipts excluded from charge: prior employer contributions

EIM15424

Non-approved schemes: New page; receipts excluded from charge: prior employee contributions

EIM15425

Non-approved schemes: New page; receipts excluded from charge: small lump sums where no other pension schemes

EIM15426

Non-approved schemes: New page; payments other than on retirement or death

EIM15427

Non-approved schemes: New page; commutations

EIM15428

Non-approved schemes: New page; ex-gratia (voluntary) payments

EIM15429

Non-approved schemes: New page; ex-gratia (voluntary) payments: small payments

EIM15430

Non-approved schemes: New page; ex-gratia (voluntary) payments: small payments: definition of associated employers

EIM15431

Non-approved schemes: New page; reporting responsibilities

EIM15432

Non-approved schemes: New page; example: non-cash receipts

EIM15433

Non-approved schemes: New page; payer’s responsibilities: operation of PAYE

EIM15434

Non-approved schemes: New page; example: meaning of “retirement”

EIM15435

Non-approved schemes: New page; example: payment on non-accidental death

EIM15436

Non-approved schemes: New page; example: payment on death by accident

EIM15437

Non-approved schemes: New page; example: assessment of employer's contributions

EIM15438

Non-approved schemes: New page; example: receipts excluded from charge: prior employer and employee contributions

EIM23000

Car Benefit: Index page updated

EIM23011

Car Benefit: Additional text, disabled drivers

EIM23100

Car Benefit: Additional text; removal of the £80,000 price cap

EIM23101

Car Benefit: Additional text; removal of the £80,000 price cap

EIM23105

Page archived

EIM23137

Car Benefit: New page; Automatic cars for use by disabled employee

EIM23205

Car Benefit: Additional text; removal of the £80,000 price cap

EIM23411

Car Benefit: New page; appropriate percentage ready reckoner

EIM23422

Car Benefit: New page; adjustments to appropriate percentage for different fuel types

EIM23425

Car Benefit: Additional text; Diesel cars

EIM23430

Car Benefit: Additional text; Diesel cars

EIM23435

Car Benefit: Additional text; Electric cars

EIM23460

Car Benefit: Additional text; Diesel cars from 2011/12

EIM23465

Car Benefit: Additional text; Type A cars from 2011/12

EIM23471

Car Benefit: New page; Meaning of automatic transmission

EIM23497

Car Benefit: New page; calculation from 2011/12 onwards; example

EIM23498

Car Benefit: New page; calculation from 2011/12 onwards; example

EIM32005

Travel expenses: Travel for necessary attendance; additional text

EIM33108

Seafarers’ Earnings Deduction: Standing or stationary; Additional information

EIM33109

Seafarers’ Earnings Deduction: Standing or stationary; Additional information

EIM40000

Contents page: updated

EIM40304

Statement of Practice 5/84; additional text

EIM40305

New page: Statement of Practice 1/09

EIM40306

New page: Statement of Practice 1/09

EIM40307

New page: Statement of Practice 1/09

EIM64100

Contents page: updated

EIM64140

Footballers travelling expenses; additional text

EIM64141

New page: Footballers travelling expenses; travel in the performance of the duties

EIM64142

New page: Footballers travelling expenses; temporary workplace; the home ground

EIM64143

New page: Footballers travelling expenses; temporary workplace; training facility

EIM64144

New page: Footballers travelling expenses; particular journeys

EIM66110

Tax treatment of lorry drivers; subsistence allowances; approved amount updated

EIM77010

Appendix 1: Employees on secondment to the UK; additional text