EIM16000 - Vouchers and credit-tokens: contents
Part 3 Chapter 4 ITEPA 2003
If you have a case involving vouchers or credit-tokens and you are unsure where to start go first to EIM16030. This has a description of points to consider and action to take in any case involving vouchers or credit tokens.
| EIM16010 | Why special rules are needed for vouchers and credit tokens |
| EIM16020 | Outline of the special rules |
| EIM16025 | Outline of the special rules: continued |
| EIM16030 | Action description |
| EIM16040 | What is a non-cash voucher? |
| EIM16045 | Non-cash voucher: when do earnings arise? |
| EIM16048 | Cheque vouchers |
| EIM16050 | Vouchers and credit tokens: childcare vouchers |
| EIM16051 | Childcare vouchers |
| EIM16052 | Childcare vouchers: exemption from 6 April 2005 to 5 April 2011 |
| EIM16053 | Childcare vouchers: exemption from 6 April 2011 |
| EIM16054 | Childcare vouchers: exemption from 6 April 2011: relevant earnings amount |
| EIM16055 | Childcare vouchers: exemption from 6 April 2011: relevant earnings |
| EIM16056 | Childcare vouchers: exemption from 6 April 2011: excluded amounts |
| EIM16057 | Childcare vouchers: example: employee in employer’s scheme before 6 April 2011 |
| EIM16058 | Childcare vouchers: examples: employee joining employer’s scheme after 5 April 2011 |
| EIM16059 | Childcare vouchers: working tax credit |
| EIM16060 | Transport vouchers |
| EIM16065 | Travel cards: overview |
| EIM16066 | Travel cards: private use and business use |
| EIM16067 | Travel cards: examples |
| EIM16068 | Travel cards: Oyster cards |
| EIM16070 | Transport vouchers: exemption for employees of passenger transport undertakings |
| EIM16075 | Transport vouchers: exemption for former British Rail employees |
| EIM16080 | Meaning of relation |
| EIM16090 | Meaning of credit-token |
| EIM16100 | Exclusions from the scope of the non-cash voucher and credit token legislation |
| EIM16105 | Exclusions from the scope of the non-cash voucher legislation |
| EIM16110 | Cash vouchers |
| EIM16120 | Meaning of received by or appropriated to an employee |
| EIM16130 | Meaning of by reason of the employment |
| EIM16140 | Amount and year of charge |
| EIM16150 | Expenses incurred in providing a voucher or credit token |
| EIM16160 | Apportionment where two or more employees involved |
| EIM16170 | Deductions |
| EIM16180 | Dispensations |
| EIM16210 | Meal vouchers |
| EIM16220 | Raffles and lotteries |
