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EIM22700 | Van and van fuel benefit from 2005/06: contents

From HM Revenue & Customs · Employment Income Manual

Contents47 entries

  1. EIM22701Van benefit from 2005/06: scope - when it applies
  2. EIM22702Van benefit from tax year 2005 to 2006: structure (table)
  3. EIM22705Van benefit from the tax year 2005 to 2006: transition to the new regime (table)
  4. EIM22710Van benefit from 2005/06: scope and prohibition of other tax charges
  5. EIM22715Van and van fuel benefit from 2005 to 2006: Class 1A National Insurance contributions payable by employers
  6. EIM22716Van and van fuel benefit from 2005/06: fair bargain
  7. EIM22725Van benefit from tax year 2005 to 2006: definitions - van
  8. EIM22729Van benefit from 2005/06: definitions - age of van
  9. EIM22730Van benefit from 2005/06: definitions - design weight
  10. EIM22735Van benefit from 2005/06: definitions - business travel
  11. EIM22740Van benefit from 2005/06: definitions - private use - kinds of private use
  12. EIM22745Van benefit from 2005/06: definitions - insignificant private use
  13. EIM22760Van benefit from 2005/06: vans for family members
  14. EIM22765Van benefit from 2005/06: exceptions - pooled vans and vans where private use is prohibited
  15. EIM22770Van benefit from 2005/06: benefit not otherwise taxable - cash alternatives to vans
  16. EIM22775Van benefit from 2005/06: emergency vehicles
  17. EIM22790Van benefit from tax year 2005 to 2006 onwards: cash equivalent
  18. EIM22795Van benefit from 2005/06: restricted private use condition
  19. EIM22800Van benefit from 2005/06: commuter use requirement
  20. EIM22805Van benefit from 2005/06: business travel requirement
  21. EIM22820Van benefit from 2005 to 2006: reduction because van unavailable
  22. EIM22825Van benefit from 2005/06: meaning of unavailable
  23. EIM22830Van benefit from 2005/06: treatment of shared vans
  24. EIM22840Van benefit from 2005/06: payments for private use of vans
  25. EIM22845Van benefit from 2014/15: payments for private use of van
  26. EIM22850Van benefit from 2005/06: replacement vans
  27. EIM22870Van benefit from 2005/06: examples - the basic cases
  28. EIM22872Van benefit from the tax year 2005 to 2006: example - unavailability
  29. EIM22874Van benefit from the tax year 2005 to 2006: example - shared vans
  30. EIM22876Van benefit from tax year 2005 to 2006: example - payments for private use
  31. EIM22878Van benefit from the tax year 2005 to 2006: example - replacement vans
  32. EIM22880Van benefit from 2005/06: examples - insignificant private use
  33. EIM22900Van fuel benefit from 2005 to 2006: introduction
  34. EIM22905Van fuel benefit from 2005 to 2006: similarities to car fuel benefit
  35. EIM22910Van fuel benefit from 2005 to 2006: differences from car fuel benefit
  36. EIM22915Van fuel benefit from tax year 2005 to 2006 onwards: cash equivalent
  37. EIM22920Van fuel benefit from 2005 to 2006: when cash equivalent is nil
  38. EIM22925Van fuel benefit from 2005 to 2006: van unavailable for part of the year
  39. EIM22930Van fuel benefit from 2005 to 2006: if fuel withdrawn and not reinstated
  40. EIM22935Van fuel benefit from 2005 to 2006: shared vans
  41. EIM22940Van fuel benefit from 2005 to 2006: replacement vans
  42. EIM22945Van fuel benefit from 2005 to 2006: making good
  43. EIM22980Van fuel benefit from tax year 2005 to 2006: example
  44. EIM22990Heavy goods vehicles: exemption
  45. EIM22991Heavy goods vehicles: definition
  46. EIM22992Heavy goods vehicles: scope of exemption
  47. EIM22993Heavy goods vehicles: treatment of vehicle which is not exempt