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Official guidance
Employment Income Manual

EIM20500 · The benefits code: by reason of employment, family matters, benefits and expenses remitted to UK

  • EIM20501 · The benefits code: meaning of 'by reason of the employment'
  • EIM20502 · The benefits code:
  • EIM20503 · The benefits code: "by reason of the employment": expenses paid and benefits provided by someone other than the employer: third party benefits
  • EIM20504 · The benefits code: provided for an employee's family or household
  • EIM20505 · The benefits code: provision to a family member employed by the same employer as the employee
  • EIM20506 · The benefits code: joint benefits of employee and spouse or civil partner
  • EIM20507 · The benefits code: expenses and benefits from non- resident employers
  • EIM20508 · The benefits code: expense payments to and benefits provided for a director or employee whose earnings are taxable on remittance
  • EIM20510 · The benefits code: person providing a benefit
  1. The benefits code: by reason of employment, family matters, benefits and expenses remitted to UK: contents
  2. The benefits code: expenses and benefits from non- resident employers

EIM20507 | The benefits code: expenses and benefits from non- resident employers

From HM Revenue & Customs · Employment Income Manual

The residence of the employer has no effect on whether benefits and expenses within the rules in the benefits code are chargeable.

The residence of any other person providing benefits or expenses payments within those rules similarly has no effect.

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