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HMRC’s internal Manuals for tax inspectors are an invaluable source of guidance for those of us who have to make sense of the UK’s complex tax laws. I always quietly groan when HMRC announces that it has made changes to some of the pages in the Employment Income Manual (EIM) or, more rarely, the (increasingly out-of-date) National Insurance Manual. I know it is going to mean some detailed work, not just summarising the significance of the changes for this newsletter but also updating guides and training materials. Many of the changes reported this week in the EIM have to do with termination payments – payments in lieu of notice in particular – so see if you can get your head around the changes.

For those of you with salary sacrifice schemes, HMRC’s new series of FAQs should be of interest – there are a couple of new aspects discussed.

And our own FAQ this week looks at call-outs and the payment of travelling expenses.

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The UK Payroll News is sponsored by HRD & Payroll Solutions

Written by Ian Congreave -

Filed under: Editorials on August 18th, 2008

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