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EIM20001 | Employment income: the benefits code: general overview: contents

From HM Revenue & Customs · Employment Income Manual

Part 3 Chapters 2 to 11 ITEPA 2003

Contents25 entries

  1. EIM20005The benefits code: amounts treated as earnings and how these rules interact with the charge on earnings in Section 62 ITEPA 2003
  2. EIM20006The benefits code: types of income included
  3. EIM20007The benefits code: excluded employment
  4. EIM20010The benefits code: special rules for expense payments and benefits not otherwise chargeable to tax
  5. EIM20011The benefits code: expense payments and benefits: how the special rules apply
  6. EIM20020The benefits code: what are benefits and what amounts are to be taken as the value of chargeable benefits?
  7. EIM20030The benefits code: exemptions from charge
  8. EIM20040The benefits code: expenses payments to, and benefits of, pensioners and former employees
  9. EIM20050The benefits code: employer guidance
  10. EIM20100The benefits code: which directors and employees are chargeable?
  11. EIM20101The benefits code: working out if an employment has earnings of less than £8,500 a year: calculation
  12. EIM20102The benefits code: more on working out if an employment has earnings of less than £8,500 a year: authorised deductions
  13. EIM20105The benefits code: whether or not an employment has earnings of less than £8,500 a year: example
  14. EIM20106The benefits code: employee with more than one employment: deciding whether each employment has earnings of less than £8,500 a year
  15. EIM20110The benefits code: whether an employment has earnings of less than £8,500 a year: the effect of changes in rates of pay during the year
  16. EIM20111The benefits code: employee with employment for only part of a year
  17. EIM20115The benefits code: whether employee with earnings taxable on remittance falls within the benefits code
  18. EIM20200The benefits code: employment as a director: meaning of 'director'
  19. EIM20201The benefits code: directors excluded
  20. EIM20202The benefits code: meaning of
  21. EIM20203The benefits code: the effect of absence through illness on the status of a full time working director
  22. EIM20210The benefits code: meaning of
  23. EIM20211The benefits code: companies established for charitable purposes only
  24. EIM20212The benefits code: meaning of
  25. EIM20213The benefits code: meaning of 'control'