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EIM21000 | The benefits code: general: contents

From HM Revenue & Customs · Employment Income Manual

Part 3 Chapter 3 ITEPA 2003

Contents24 entries

  1. EIM21001The benefits code: general
  2. EIM21002The benefits code: what is meant by a “benefit”
  3. EIM21003The benefits code: what is meant by benefit: motive of employer is irrelevant: Rendell v Went
  4. EIM21004The benefits code: benefits and fair bargain: Mairs v Haughey: Wilson v Clayton
  5. EIM21005The benefits code: benefits chargeable under legislation other than the benefits code
  6. EIM21006The benefits code: cash payments can be benefits: Wicks v Firth
  7. EIM21007The benefits code: interaction of the benefits code with the taxing of payments and benefits received on termination or change of employment
  8. EIM21008The benefits code: interaction of the benefits code with the taxing of payments and benefits received on termination or change of employment: continued
  9. EIM21010The benefits code: when is a benefit provided: Templeton v Jacobs
  10. EIM21101The benefits code: cash equivalent of benefits
  11. EIM21102The benefits code: cash equivalent of benefits: the general rule
  12. EIM21110The benefits code: cash equivalent of benefits: inhouse benefits: marginal additional expense: Pepper v Hart
  13. EIM21111The benefits code: cash equivalent of benefits: housebenefits: marginal additional expense: examples
  14. EIM21119Taxable benefits that are not payrolled: time limits for making good
  15. EIM21120The benefits code: what is meant by "making good"
  16. EIM21121The benefits code: when must making good take place?
  17. EIM21122The benefits code: making good by waiver of remuneration
  18. EIM21200The benefits code: apportionment of the cash equivalent of the benefit
  19. EIM21201The benefits code: more on apportionment of the cash equivalent of the benefit: Westcott v Bryan
  20. EIM21210The benefits code: deduction for necessary expenses
  21. EIM21220The benefits code: who is the person providing a benefit?
  22. EIM21230The benefits code: valuation of benefits: special rules for certain benefits
  23. EIM21240The benefits code: benefits and reimbursed expenses exempt from tax
  24. EIM21241The benefits code: benefits and reimbursed expenses not chargeable to tax: table