The complete benefits code (
EIM20007) applies to most directors and
employees, but where an employment is an excluded employment
(EIM20007) only part of the benefits code is relevant.
The complete benefits code can only apply to an individual who is in:
Note that an employment is within the special rules if its
earnings are at least £8,500 a year, whether or not it is
employment as a director.
In some cases it will be necessary to calculate the rate of earnings from the employment, in order to determine whether or not the employment has earnings of at least £8,500 ( EIM20101).