This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.
Manual | Page | Comments |
---|---|---|
Employment Income Manual | Updated: EIM11205 | Updated to reflect that the amount chargeable to tax on non-cash incentive awards is the full cost to the provider of making the award which differs from the treatment that applied in the 2015–16 tax year or earlier. |
Updated: EIM32790 | Added a paragraph to explain that the examples provided on this page concern the availability of a deduction under section 336 of the Income Tax (Earnings and Pensions) Act 2003 for the additional expenses incurred in working from home. | |
Updated: EIM40012 | Removed section on the impact of Extra-statutory concession A11 (ESC A11) since that ceased to apply after tax year... |