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Official guidance

Employment Income Manual

EIM22050 · Benefits: vans (to 2004/05): list of contents

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EIM22051 · EIM22051 - Van benefit to 2004/05: general
EIM22069 · Van benefit to 2004/05: fair bargain
EIM22070 · Van benefit to 2004/05: what is a shared van?
EIM22072 · Van benefit to 2004/05: meaning of exclusive period
EIM22075 · Van benefit to 2004/05: calculating the cash equivalent
EIM22077 · Van benefit to 2004/05: overriding limit on charge
EIM22080 · Van benefit to tax year 2004 to 2005: value of exclusive availability
EIM22082 · Van benefit to 2004 to 2005: exclusive availability: meaning of unavailable
EIM22084 · Van benefit up to 2004 to 2005: exclusive availability: payments for private use of van
EIM22090 · Van benefit to the tax year 2004 to 2005: value of shared availability (normal calculation)
EIM22092 · Van benefit to 2004/05: meaning of participating employee
EIM22095 · Van benefit up to tax year 2004 to 2005: basic value of a shared van
EIM22097 · Van benefit up to tax year 2004 to 2005: value of shared availability (alternative calculation)
EIM22100 · Van benefit to 2004/05: shared availability: payment for private use of van
EIM22105 · Van benefit to 2004/05: exclusive use: example
EIM22106 · Van benefit up to tax year 2004 to 2005: shared and exclusive vans: example 1
EIM22107 · Van benefit up to tax year 2004 to 2005: shared and exclusive vans: example 2
EIM22300 · Benefits: heavy goods vehicles: exemption

Employment Income Manual
Benefits: vans (to 2004/05): list of contents

EIM22092 | Van benefit to 2004/05: meaning of participating employee

From HM Revenue & Customs · Employment Income Manual

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