Updates to the Employment Income Manual

May 19th 2010

HMRC have made further updates to the Employment Income Manual. 

Some of the main updates are:

• Further clarification as to the circumstances in which it is permissible to pay benchmark subsistence rates.
• Further guidance on payments to employees who leave because of ill health.
• Details of how the tax exemption applies to employers who operate, or who may be considering operating, the cycle to work salary sacrifice scheme.
• Further guidance on what benefits may be considered trivial and, therefore, exempt from a tax charge.

A full list of the updates can be seen at:

http://www.hmrc.gov.uk/manuals/eimanual/updates/eimupdate070510.htm

If you have any queries regarding these or related matters please contact John Harling on 07768446381 or jharling@edftax.co.uk