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.