Benefits and Expenses – HMRC updates guidance in the Employment Income ManualWednesday, August 19th, 2009
A wide range of changes have been made to HMRC’s Employment Income Manual. The Manual is written principally for the benefit of tax officers but is also published on the Internet for the benefit of advisers and employers. Most of the changes simply reflect statutory and other adjustments that have already been announced over recent months. Some of the important changes in the context of payroll are summarised below, with links to the new text.
- introduction of advisory benchmark scale rate payments – http://www.hmrc.gov.uk/manuals/eimanual/EIM05230.htm
- where, in the case of agency workers, the client is deemed to be the employer for PAYE purposes because, for example, a payment is a notional payment, but the agency nevertheless makes the payment and operates PAYE, the payment must be reported by the agency under the client’s PAYE reference – http://www.hmrc.gov.uk/manuals/eimanual/EIM11812.htm
- employer-financed retirement benefits schemes (EFRBS) – http://www.hmrc.gov.uk/manuals/eimanual/EIM15000.htm onwards
- car benefit charge – Budget changes from 2011/12 – http://www.hmrc.gov.uk/manuals/eimanual/EIM23000.htm onwards
- employees remunerated partly in the UK and partly abroad, changes in remittance basis of taxation, replacement of Statement of Practice SP5/84 with SP1/09 – http://www.hmrc.gov.uk/manuals/eimanual/EIM40304.htm
- tax treatment of travelling expenses of professional footballer – http://www.hmrc.gov.uk/manuals/eimanual/EIM64140.htm
- travel expenses to temporary workplaces, in the context of employees seconded to the UK – http://www.hmrc.gov.uk/manuals/eimanual/EIM77010.htm.
Recent updates to the Employment Income Manual
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