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EIM21901 | Benefits: exemption for employer-supported childcare: structure of guidance: contents

From HM Revenue & Customs · Employment Income Manual

The guidance is set out in blocks as follows:

Contents34 entries

  1. EIM21902Benefits: exemption for employer supported childcare: summary of changes introduced from 6 April 2005
  2. EIM21905Benefits: exemption for workplace nurseries: overview of the rules to 5 April 2005
  3. EIM21910Benefits: exemption for workplace nurseries: meaning of childcare to 5 April 2005
  4. EIM21915Benefits: exemption for workplace nurseries: premises provided by the employer: conditions to be met to 5 April 2005
  5. EIM21920Benefits: exemption for workplace nurseries: joint provision with other employers: further conditions to 5 April 2005
  6. EIM21925Benefits: exemption for workplace nurseries: responsibility for financing: to 5 April 2005
  7. EIM21930Benefits: exemption for workplace nurseries: responsibility for management: to 5 April 2005
  8. EIM21940Benefits: exemption for workplace nurseries: meaning of eligible children: to 5 April 2005
  9. EIM21945Benefits: exemption for workplace nurseries: exclusion where premises used as private dwelling: to 5 April 2005
  10. EIM21950Benefits: exemption for workplace nurseries: registration requirements: to 5 April 2005
  11. EIM21960Benefits: exemption for workplace nurseries: non-statutory business clearance applications
  12. EIM21970Benefits: exemption for workplace nurseries: commercially marketed nursery schemes: background: how the schemes work: contents
  13. EIM21971Benefits: exemption for workplace nurseries: commercially marketed nursery schemes: tax consequences
  14. EIM21972Benefits: exemption for workplace nurseries: commercially marketed nursery schemes: dealing with approaches from employers
  15. EIM21973Benefits: exemption for workplace nurseries: commercially marketed nursery schemes: dealing with disputes
  16. EIM21990Benefits: exemptions for certain employer supported childcare from 6 April 2005: contents
  17. EIM21995Benefits: exemptions for certain employer supported childcare from 6 April 2005: summary of the new provisions
  18. EIM22000Benefits: exemptions: workplace nursery provision from 6 April 2005
  19. EIM22001Benefits: Exemptions: Workplace nursery provision from 6 April 2005
  20. EIM22002Benefits: Exemptions: Workplace nurseries from 6 April 2005: Condition A
  21. EIM22003Benefits: Exemptions: Workplace nurseries from 6 April 2005: Condition B
  22. EIM22004Benefits: Exemptions: Workplace nurseries from 6 April 2005: Condition C
  23. EIM22005Benefits: Exemptions: Workplace nurseries from 6 April 2005: Condition D
  24. EIM22006Benefits: Exemptions: Workplace nurseries from 6 April 2005: partnership requirements: premises on which childcare is provided
  25. EIM22007Benefits: Exemptions: Workplace nurseries from 6 April 2005: responsibility for financing and managing the provision of childcare
  26. EIM22010Benefits: exemptions: “other childcare” supported by the employer: rules from 6 April 2005 to 5 April 2011
  27. EIM22011Benefits: exemptions: childcare and childcare vouchers supported by the employer: rules from 6 April 2005 to 5 April 2011: the exempt amount
  28. EIM22012Benefits: exemptions: childcare and childcare vouchers supported by the employer: rules from 6 April 2011: the exempt amount
  29. EIM22015Benefits: exemptions: other childcare and childcare vouchers: availability to all employees
  30. EIM22016Benefits: exemptions: other childcare and childcare vouchers: availability to all employees: relevant low-paid employees
  31. EIM22017Benefits: exemptions: childcare and childcare vouchers supported by the employer: availability to all employees: rules from 4 October 2018: eligible employee
  32. EIM22020Benefits: exemptions: childcare and childcare vouchers: rules from 6 April 2005: meaning of “child”, “disabled child” and “patient”
  33. EIM22025Benefits: exemptions: childcare and childcare vouchers: rules from 6 April 2005: meaning of “parental responsibility”
  34. EIM22030Benefits: exemptions: childcare and childcare vouchers: rules from 6 April 2005: meaning of “care” and “qualifying childcare”