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Official guidance
Employment Income Manual

EIM21603 · Particular benefits: benefits and exemptions from I to P

  • EIM21730 · Particular benefits: incentive scheme awards
  • EIM21831 · Particular benefits: late night taxis: general overview
  • EIM21733 · Particular benefits: leave travel facilities for the Armed Forces
  • EIM21740 · Particular benefits: loans released or written off
  • EIM21741 · Particular benefits: loans written off: special rules
  • EIM21742 · Particular benefits: loans written off: exceptions from charge
  • EIM21743 · Particular benefits: loans written off after termination or ceasing to be within a UK charge to tax in respect of the loan
  • EIM21744 · Particular benefits: loans written off on termination of employment: interaction with £30,000 exemption
  • EIM21745 · Particular benefits: loans written off: loans made by trustees of settlement of which borrower or their spouse is a settlor
  • EIM21746 · Particular benefits: loans written off: loans made by close companies
  • EIM21747 · Particular benefits: student loans: paid by employer or written off
  • EIM21750 · Particular benefits: long service awards
  • EIM21670 · Particular benefits: subsidised meals including canteen meals and working lunches
  • EIM21671 · Particular benefits: subsidised meals: canteen meals
  • EIM21672 · Particular benefits: subsidised meals on the employer's premises or in a canteen
  • EIM21672a · Particular benefits: Canteen arrangements: reimbursement of cost of food brought in by employee
  • EIM21673 · Particular benefits: subsidised meals on the employer's premises or in a canteen: examples
  • EIM21674 · Particular benefits: meals provided: meal vouchers
  • EIM21675 · Particular benefits: canteen arrangements: when do they count as earnings?
  • EIM21676 · Particular benefits: canteen arrangements: no exemption from 6 April 2011 in cases of salary sacrifice or flexible remuneration
  • EIM21677 · Particular benefits: canteen arrangements: how the restriction to the exemption works
  • EIM21679 · Particular benefits: canteen arrangements: examples of changes to remuneration package
  • EIM21760 · Particular benefits: medical expenses, treatment and medical insurance: general
  • EIM21761 · Particular benefits: medical treatment: employer contracts with hospital or medical practitioner
  • EIM21762 · Particular benefits: medical expenses, treatment and medical insurance: general
  • EIM21763 · Particular benefits: medical insurance: apportionment of group premiums
  • EIM21764 · Particular benefits: medical expenses, treatment and medical insurance: group premiums relate to retired employees
  • EIM21765 · Particular benefits: cost of periodic health screening and medical check-ups, and eye tests
  • EIM21766 · Particular benefits: medical treatment when working abroad
  • EIM21770 · Particular benefits: operational risk injuries and occupational diseases
  • EIM21772 · Particular benefits: trust funds set up by employers to pay for medical expenses
  • EIM21774 · Particular benefits: recommended medical treatment to help an employee return to work
  • EIM21775 · Particular benefits: recommended medical treatment to help an employee return to work - definition of health care professional
  • EIM21776 · Particular benefits: recommended medical treatment to help an employee return to work - definition of recommended medical treatment
  • EIM21777 · Particular benefits: recommended medical treatment to help an employee return to work - miscellaneous issues
  • EIM21778 · Particular benefits: mobile telephones: exemption for 2006/07 onwards: overview
  • EIM21779 · Particular benefits: mobile telephones: exemption for 2006/07 onwards: details
  • EIM21780 · Particular benefits: mobile telephones: general overview
  • EIM21781 · Particular benefits: hands-free mobile telephone kit
  • EIM21790 · Particular benefits: PAYE tax not deducted from director's earnings
  • EIM21791 · Particular benefits: PAYE tax not deducted from director's earnings: to which directors do the special rules apply and when do they apply?
  • EIM21792 · Particular benefits: PAYE tax not deducted from director's earnings: the amount chargeable and when chargeable
  • EIM21800 · Benefits: pension provisions
  • EIM21801 · Particular benefits: pension provisions: directors and employees of groups of companies
  • EIM21802 · Particular benefits: pension provision: pensions advice provided by an employer: exemption from charge
  • EIM21803 · Particular benefits: pensions provision: payments for pensions advice - conditions to be satisfied (from 6 April 2017)
  • EIM21804 · Particular benefits: protection of vulnerable groups monitoring scheme: exemption from charge
  1. Particular benefits: benefits and exemptions from I to P: contents
  2. Particular benefits: long service awards

EIM21750 | Particular benefits: long service awards

From HM Revenue & Customs · Employment Income Manual

Section 323 ITEPA 2003

Section 323 ITEPA 2003 exempts from a benefits charge long service awards in the form of tangible articles given to directors or employees, within the benefits code (see EIM01500).

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