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EIM16000 | Vouchers and credit tokens: contents

From HM Revenue & Customs · Employment Income Manual

Part 3 Chapter 4 ITEPA 2003

If you have a case involving vouchers or credit-tokens and you are unsure where to start go first to EIM16030. This has a description of points to consider and action to take in any case involving vouchers or credit tokens.

Contents39 entries

  1. EIM16010Vouchers and credit-tokens: why special rules are needed for vouchers and credit tokens
  2. EIM16020Vouchers and credit-tokens: outline of the special rules
  3. EIM16025Vouchers and credit-tokens: outline of the special rules: continued
  4. EIM16030Vouchers and credit-tokens: action description
  5. EIM16040Vouchers and credit-tokens: what is a non-cash voucher?
  6. EIM16045Vouchers and credit-tokens: non-cash voucher: when do earnings arise?
  7. EIM16048Vouchers and credit-tokens: cheque vouchers
  8. EIM16050Vouchers and credit-tokens: childcare vouchers
  9. EIM16051Vouchers and credit tokens: childcare vouchers
  10. EIM16052Vouchers and credit-tokens: childcare vouchers: exemption from 6 April 2005 to 5 April 2011
  11. EIM16053Vouchers and credit-tokens: childcare vouchers: exemption from 6 April 2011
  12. EIM16054Vouchers and credit-tokens: childcare vouchers: exemption from 6 April 2011: relevant earnings amount
  13. EIM16055Vouchers and credit-tokens: childcare vouchers: exemption from 6 April 2011: relevant earnings
  14. EIM16056Vouchers and credit-tokens: childcare vouchers: exemption from 6 April 2011: excluded amounts
  15. EIM16057Vouchers and credit-tokens: childcare vouchers: example: employee in employer’s scheme before 6 April 2011
  16. EIM16058Vouchers and credit-tokens: childcare vouchers: examples: employee joining employer’s scheme after 5 April 2011
  17. EIM16059Vouchers and credit-tokens: childcare vouchers: working tax credit
  18. EIM16060Vouchers and credit-tokens: transport vouchers
  19. EIM16065Vouchers and credit tokens: transport vouchers: travel cards: overview
  20. EIM16066Vouchers and credit tokens: transport vouchers: travel cards: private use and business use
  21. EIM16067Vouchers and credit tokens: transport vouchers: travel cards: examples
  22. EIM16068Vouchers and credit tokens: transport vouchers: travel cards: Oyster cards
  23. EIM16070Vouchers and credit-tokens: transport vouchers: exemption for employees of passenger transport undertakings
  24. EIM16075Vouchers and credit-tokens: transport vouchers: exemption for former British Rail employees
  25. EIM16080Vouchers and credit-tokens: meaning of relation
  26. EIM16090Vouchers and credit-tokens: meaning of credit-token
  27. EIM16100Vouchers and credit-tokens: exclusions from the scope of the non-cash voucher and credit token legislation
  28. EIM16105Vouchers and credit tokens: exclusions from the scope of the non-cash voucher legislation
  29. EIM16110Vouchers and credit-tokens: cash vouchers
  30. EIM16120Vouchers and credit-tokens: meaning of received by or appropriated to an employee
  31. EIM16130Vouchers and credit-tokens: meaning of by reason of the employment
  32. EIM16140Vouchers and credit-tokens: amount and year of charge
  33. EIM16150Vouchers and credit-tokens: expenses incurred in providing a voucher or credit token
  34. EIM16160Vouchers and credit-tokens: apportionment where two or more employees involved
  35. EIM16170Vouchers and credit-tokens: deductions
  36. EIM16180Vouchers and credit-tokens: dispensations
  37. EIM16210Vouchers and credit-tokens: meal vouchers
  38. EIM16220Vouchers and credit-tokens: raffles and lotteries
  39. EIM16230Vouchers and credit tokens: childcare vouchers: from 4 October 2018: eligible employee