The following items have now been added in the R to Z section of the contents of the manual:
- EIM 06471 – tax treatment of right to receive sick pay
- EIM 06473 – tax treatment of sick pay received after termination of employment
- EIM 06474 – interaction with previous incorrect guidance
https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim04700
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Income Tax is a substantial single-volume guide, now in digital format, to all the income tax issues commonly faced by most accountants and tax practitioners.
