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EIM21600 | The benefits code: particular benefits and expenses payments: general

From HM Revenue & Customs · Employment Income Manual

The main charging rules relating to benefits and expenses payments of directors and employees (except for 2015/16 and earlier those in an excluded employment (see EIM20007)), are dealt with in EIM20001 onwards.

The links below show:

  • how the rules apply to particular benefits and

  • which benefits and expenses payments are exempt from tax.

The benefits and exemptions are listed alphabetically as detailed below.

Contents4 entries

  1. EIM21601Particular benefits: benefits from A to B: contents
  2. EIM21602Particular benefits: benefits and exemptions from C to H: contents
  3. EIM21603Particular benefits: benefits and exemptions from I to P: contents
  4. EIM21604Particular benefits: benefits and exemptions from R to Z: contents