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EIM21603 | Particular benefits: benefits and exemptions from I to P: contents

From HM Revenue & Customs · Employment Income Manual

For benefits and exemptions from A to H see EIM21601 to 21602. For benefits and exemptions from R to Z see EIM21604.

Benefits and exemptions from I to P

Contents47 entries

  1. EIM21730Particular benefits: incentive scheme awards
  2. EIM21831Particular benefits: late night taxis: general overview
  3. EIM21733Particular benefits: leave travel facilities for the Armed Forces
  4. EIM21740Particular benefits: loans released or written off
  5. EIM21741Particular benefits: loans written off: special rules
  6. EIM21742Particular benefits: loans written off: exceptions from charge
  7. EIM21743Particular benefits: loans written off after termination or ceasing to be within a UK charge to tax in respect of the loan
  8. EIM21744Particular benefits: loans written off on termination of employment: interaction with £30,000 exemption
  9. EIM21745Particular benefits: loans written off: loans made by trustees of settlement of which borrower or their spouse is a settlor
  10. EIM21746Particular benefits: loans written off: loans made by close companies
  11. EIM21747Particular benefits: student loans: paid by employer or written off
  12. EIM21750Particular benefits: long service awards
  13. EIM21670Particular benefits: subsidised meals including canteen meals and working lunches
  14. EIM21671Particular benefits: subsidised meals: canteen meals
  15. EIM21672Particular benefits: subsidised meals on the employer's premises or in a canteen
  16. EIM21672aParticular benefits: Canteen arrangements: reimbursement of cost of food brought in by employee
  17. EIM21673Particular benefits: subsidised meals on the employer's premises or in a canteen: examples
  18. EIM21674Particular benefits: meals provided: meal vouchers
  19. EIM21675Particular benefits: canteen arrangements: when do they count as earnings?
  20. EIM21676Particular benefits: canteen arrangements: no exemption from 6 April 2011 in cases of salary sacrifice or flexible remuneration
  21. EIM21677Particular benefits: canteen arrangements: how the restriction to the exemption works
  22. EIM21679Particular benefits: canteen arrangements: examples of changes to remuneration package
  23. EIM21760Particular benefits: medical expenses, treatment and medical insurance: general
  24. EIM21761Particular benefits: medical treatment: employer contracts with hospital or medical practitioner
  25. EIM21762Particular benefits: medical expenses, treatment and medical insurance: general
  26. EIM21763Particular benefits: medical insurance: apportionment of group premiums
  27. EIM21764Particular benefits: medical expenses, treatment and medical insurance: group premiums relate to retired employees
  28. EIM21765Particular benefits: cost of periodic health screening and medical check-ups, and eye tests
  29. EIM21766Particular benefits: medical treatment when working abroad
  30. EIM21770Particular benefits: operational risk injuries and occupational diseases
  31. EIM21772Particular benefits: trust funds set up by employers to pay for medical expenses
  32. EIM21774Particular benefits: recommended medical treatment to help an employee return to work
  33. EIM21775Particular benefits: recommended medical treatment to help an employee return to work - definition of health care professional
  34. EIM21776Particular benefits: recommended medical treatment to help an employee return to work - definition of recommended medical treatment
  35. EIM21777Particular benefits: recommended medical treatment to help an employee return to work - miscellaneous issues
  36. EIM21778Particular benefits: mobile telephones: exemption for 2006/07 onwards: overview
  37. EIM21779Particular benefits: mobile telephones: exemption for 2006/07 onwards: details
  38. EIM21780Particular benefits: mobile telephones: general overview
  39. EIM21781Particular benefits: hands-free mobile telephone kit
  40. EIM21790Particular benefits: PAYE tax not deducted from director's earnings
  41. EIM21791Particular benefits: PAYE tax not deducted from director's earnings: to which directors do the special rules apply and when do they apply?
  42. EIM21792Particular benefits: PAYE tax not deducted from director's earnings: the amount chargeable and when chargeable
  43. EIM21800Benefits: pension provisions
  44. EIM21801Particular benefits: pension provisions: directors and employees of groups of companies
  45. EIM21802Particular benefits: pension provision: pensions advice provided by an employer: exemption from charge
  46. EIM21803Particular benefits: pensions provision: payments for pensions advice - conditions to be satisfied (from 6 April 2017)
  47. EIM21804Particular benefits: protection of vulnerable groups monitoring scheme: exemption from charge