EIM20001 - Employment income: the benefits code: general overview: contents

Part 3 Chapters 2 to 11 ITEPA 2003

1. EIM20005

   The benefits code: amounts treated as earnings and how these rules interact with the charge on earnings in Section 62 ITEPA 2003
2. EIM20006

   Types of income included
3. EIM20007

   Employment excluded from the benefits code
4. EIM20010

   Special rules for expense payments and benefits not otherwise chargeable
5. EIM20011

   Expense payments and benefits: how the special rules apply
6. EIM20020

   What are benefits and what amounts are taken as the value of chargeable benefits?
7. EIM20030

   Exemptions from charge
8. EIM20040

   Pensioners and former employees
9. EIM20050

   Guidance for employers
10. EIM20100

    Which directors and employees are chargeable?
11. EIM20101

    Working out if an employee has earnings of less than £8,500 a year: calculation
12. EIM20102

    More on working out if an employee has earnings of less than £8,500 a year: authorised deductions
13. EIM20105

    Working out if an employee has earnings of less than £8,500 a year: example
14. EIM20106

    Employee with more than one employment: deciding whether each employment has earnings of less than £8,500 a year
15. EIM20110

    The effect of changes in rates of pay during the year
16. EIM20111

    Employee with employment for only part of a year
17. EIM20115

    Whether employee with earnings taxable on remittance falls within the benefits code
18. EIM20200

    Employment as a director: meaning of 'director'
19. EIM20201

    Directors excluded from the benefits code
20. EIM20202

    Meaning of 'full-time working director'
21. EIM20203

    The effect of absence through illness on the status of a full-time working director
22. EIM20210

    Meaning of 'non-profit-making" company
23. EIM20211

    Companies established for charitable purposes only
24. EIM20212

    Meaning of 'material interest' in a company
25. EIM20213

    Meaning of 'control'