EIM21602 | Particular benefits: benefits and exemptions from C to H: contents
From HM Revenue & Customs · Employment Income Manual
Contents33 entries
- EIM21685Particular benefits: car parking near work
- EIM21686Particular benefits: car parking: fixed penalty notices and fines
- EIM21687Particular benefits: childcare
- EIM21695Particular benefits: Christmas presents in kind
- EIM32478Other expenses: clothing: uniforms provided by employer
- EIM21696Particular benefits: club membership fees
- EIM21699Particular benefits: computers: partial exemption: abolished 2006/07
- EIM21700Particular benefits: computers: partial exemption general: Home Computing Initiative: years up to and including 2005/06 only
- EIM21701Particular benefits: computers: partial exemption: what computer equipment falls within the exemption: years up to and including 2005/06 only
- EIM21702Particular benefits: computers: partial exemption: exclusion of arrangements which favour directors over other employees: years up to and including 2005/06 only
- EIM21703Benefits: computers: partial exemption: examples: years up to and including 2005 to 2006 only
- EIM21680Particular benefits: the congestion or clean air zone charge
- EIM21683Benefits and exemptions: coronavirus diagnostic tests
- EIM21704Particular benefits: discounts
- EIM21705Particular benefits: examination awards and grants
- EIM21846Particular benefits: exemption for equipment or services provided to employees with a disability
- EIM21874Particular benefits: flu vaccinations
- EIM21707Particular benefits: further education and training costs
- EIM21710Particular benefits: furniture
- EIM21715Particular benefits: small gifts in kind from third parties
- EIM21720Particular benefits: heating, lighting, cleaning etc. expenses of job-related living accommodation
- EIM21721Particular benefits: heating, lighting, cleaning etc. expenses of job-related living accommodation: 10% limit
- EIM21722Particular benefits: heating, lighting, cleaning etc. expenses of job-related living accommodation: 10% limit: meaning of net amount of the earnings
- 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
- 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
- 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
- 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
- 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
- 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:
- EIM21729Particular benefits: corporate hospitality: entertaining in a hospitality box or equivalent facility
- EIM21735Particular benefits: housing for key workers - overview: eligibility
- EIM21736Particular benefits - housing for key workers: interest free and low interest loans: equity loans: shared ownership
- EIM23045Car benefit: expense of a chauffeur