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hmrc.gov.uk/manuals/eimanual/index.htm. HM Revenue & Customs Employment Income Manual. Related Content Guidance on Part 7A in HMRC's Employment Income Manual. On 28 October 2011, HMRC published finalised guidance on Part 7A and Schedule 2, based on the draft Employment Income Manual. A guide to the Income Tax (Earnings and Pensions) Act 2003. Last update: 31st May 2022. GO. Contents Contents. Employment income manual update: grossing-up to pay employees tax-free payments. 26 May 2022. Her Majesty's Revenue and Customs (HMRC) has updated its As an employee, this would not be an allowable deduction. Guidance on claiming working from home as an employee can be found here : 1, Employment Income Manual