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Official guidance
Employment Income Manual

EIM21602 · Particular benefits: benefits and exemptions from C to H

  • EIM21685 · Particular benefits: car parking near work
  • EIM21686 · Particular benefits: car parking: fixed penalty notices and fines
  • EIM21687 · Particular benefits: childcare
  • EIM21695 · Particular benefits: Christmas presents in kind
  • EIM32478 · Other expenses: clothing: uniforms provided by employer
  • EIM21696 · Particular benefits: club membership fees
  • EIM21699 · Particular benefits: computers: partial exemption: abolished 2006/07
  • EIM21700 · Particular benefits: computers: partial exemption general: Home Computing Initiative: years up to and including 2005/06 only
  • EIM21701 · Particular benefits: computers: partial exemption: what computer equipment falls within the exemption: years up to and including 2005/06 only
  • EIM21702 · Particular benefits: computers: partial exemption: exclusion of arrangements which favour directors over other employees: years up to and including 2005/06 only
  • EIM21703 · Benefits: computers: partial exemption: examples: years up to and including 2005 to 2006 only
  • EIM21680 · Particular benefits: the congestion or clean air zone charge
  • EIM21683 · Benefits and exemptions: coronavirus diagnostic tests
  • EIM21704 · Particular benefits: discounts
  • EIM21705 · Particular benefits: examination awards and grants
  • EIM21846 · Particular benefits: exemption for equipment or services provided to employees with a disability
  • EIM21874 · Particular benefits: flu vaccinations
  • EIM21707 · Particular benefits: further education and training costs
  • EIM21710 · Particular benefits: furniture
  • EIM21715 · Particular benefits: small gifts in kind from third parties
  • EIM21720 · Particular benefits: heating, lighting, cleaning etc. expenses of job-related living accommodation
  • EIM21721 · Particular benefits: heating, lighting, cleaning etc. expenses of job-related living accommodation: 10% limit
  • EIM21722 · Particular benefits: heating, lighting, cleaning etc. expenses of job-related living accommodation: 10% limit: meaning of net amount of the earnings
  • EIM21723 · Particular benefits: heating, lighting, cleaning etc. expenses of job-related living accommodation: 10% limit: meaning of net amount of the emoluments: dealing with back-pay and earnings from an associated employer
  • EIM21724 · Particular benefits: heating, lighting, cleaning etc. expenses of job-related living accommodation: 10% limit: list of examples of calculating the net amount of the earnings
  • EIM21725 · Particular benefits: heating, lighting, cleaning etc. expenses of job-related living accommodation: 10% limit: example of calculating the net amount of the earnings: 10% restriction applies
  • EIM21726 · Particular benefits: heating, lighting, cleaning etc. expenses of job-related living accommodation: 10% limit: example of calculating the net amount of the earnings: exemption does not apply
  • EIM21727 · Particular benefits: heating, lighting, cleaning etc. expenses of job-related living accommodation: 10% limit: example of calculating the net amount of the earnings: employee makes good part of the expense of providing the benefits
  • EIM21728 · Particular benefits: heating, lighting, cleaning etc. expenses of job-related living accommodation: 10% limit: example of calculating the net amount of the earnings: employee makes good part of the expense of providing the benefits:
  • EIM21729 · Particular benefits: corporate hospitality: entertaining in a hospitality box or equivalent facility
  • EIM21735 · Particular benefits: housing for key workers - overview: eligibility
  • EIM21736 · Particular benefits - housing for key workers: interest free and low interest loans: equity loans: shared ownership
  • EIM23045 · Car benefit: expense of a chauffeur
  1. The benefits code: particular benefits and expenses payments: general
  2. Particular benefits: benefits and exemptions from C to H: contents

EIM21602 | Particular benefits: benefits and exemptions from C to H: contents

From HM Revenue & Customs · Employment Income Manual

For benefits and exemptions from A to B see EIM21601. For benefits and exemptions from I to Z see EIM21603 to EIM21604.

Benefits and exemptions from C to H

Contents33 entries

  1. EIM21685Particular benefits: car parking near work
  2. EIM21686Particular benefits: car parking: fixed penalty notices and fines
  3. EIM21687Particular benefits: childcare
  4. EIM21695Particular benefits: Christmas presents in kind
  5. EIM32478Other expenses: clothing: uniforms provided by employer
  6. EIM21696Particular benefits: club membership fees
  7. EIM21699Particular benefits: computers: partial exemption: abolished 2006/07
  8. EIM21700Particular benefits: computers: partial exemption general: Home Computing Initiative: years up to and including 2005/06 only
  9. EIM21701Particular benefits: computers: partial exemption: what computer equipment falls within the exemption: years up to and including 2005/06 only
  10. EIM21702Particular benefits: computers: partial exemption: exclusion of arrangements which favour directors over other employees: years up to and including 2005/06 only
  11. EIM21703Benefits: computers: partial exemption: examples: years up to and including 2005 to 2006 only
  12. EIM21680Particular benefits: the congestion or clean air zone charge
  13. EIM21683Benefits and exemptions: coronavirus diagnostic tests
  14. EIM21704Particular benefits: discounts
  15. EIM21705Particular benefits: examination awards and grants
  16. EIM21846Particular benefits: exemption for equipment or services provided to employees with a disability
  17. EIM21874Particular benefits: flu vaccinations
  18. EIM21707Particular benefits: further education and training costs
  19. EIM21710Particular benefits: furniture
  20. EIM21715Particular benefits: small gifts in kind from third parties
  21. EIM21720Particular benefits: heating, lighting, cleaning etc. expenses of job-related living accommodation
  22. EIM21721Particular benefits: heating, lighting, cleaning etc. expenses of job-related living accommodation: 10% limit
  23. EIM21722Particular benefits: heating, lighting, cleaning etc. expenses of job-related living accommodation: 10% limit: meaning of net amount of the earnings
  24. EIM21723Particular benefits: heating, lighting, cleaning etc. expenses of job-related living accommodation: 10% limit: meaning of net amount of the emoluments: dealing with back-pay and earnings from an associated employer
  25. EIM21724Particular benefits: heating, lighting, cleaning etc. expenses of job-related living accommodation: 10% limit: list of examples of calculating the net amount of the earnings
  26. EIM21725Particular benefits: heating, lighting, cleaning etc. expenses of job-related living accommodation: 10% limit: example of calculating the net amount of the earnings: 10% restriction applies
  27. EIM21726Particular benefits: heating, lighting, cleaning etc. expenses of job-related living accommodation: 10% limit: example of calculating the net amount of the earnings: exemption does not apply
  28. EIM21727Particular benefits: heating, lighting, cleaning etc. expenses of job-related living accommodation: 10% limit: example of calculating the net amount of the earnings: employee makes good part of the expense of providing the benefits
  29. EIM21728Particular benefits: heating, lighting, cleaning etc. expenses of job-related living accommodation: 10% limit: example of calculating the net amount of the earnings: employee makes good part of the expense of providing the benefits:
  30. EIM21729Particular benefits: corporate hospitality: entertaining in a hospitality box or equivalent facility
  31. EIM21735Particular benefits: housing for key workers - overview: eligibility
  32. EIM21736Particular benefits - housing for key workers: interest free and low interest loans: equity loans: shared ownership
  33. EIM23045Car benefit: expense of a chauffeur
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