EIM21601 - Particular benefits: benefits from A to B: contents list
For benefits and exemptions from C to Z see EIM21602 to 21604.
Benefits and exemptions from A to B
Accommodation, supplies and services on the employer's premises
| EIM21610 |
Accommodation, supplies and services on the employer's premises |
Accommodation, supplies and services other than on the employer's premises
| EIM21611 |
Introduction |
| EIM21612 |
Excluded benefits |
| EIM21613 |
Meaning of use for private purposes - “not significant” private use |
| EIM21614 |
Employer’s purpose in providing benefit |
| EIM21615 |
Employer subscribes for telephone line in the employee's home |
| EIM21616 |
Employer subscribes for telephone line in the employee’s home: employments where the exemption is likely to apply |
| EIM21617 |
Internet access in the employee’s home |
| EIM21618 |
Particular benefits: air miles, credit card points etc |
Alterations, additions and repairs to living accommodation
| EIM21620 |
Alterations, additions and repairs to living accommodation |
Annual parties and other social functions
Assets leased by the employer
| EIM21732 |
Assets hired or rented by employer |
Assets placed at the disposal of a director or employee
| EIM21630 |
Assets placed at the disposal of a director or employee |
| EIM21631 |
Cash equivalent of assets placed at the disposal of a director or employee |
| EIM21632 |
Annual value |
| EIM21633 |
Example |
| EIM21634 |
Asset unavailable for part of a year |
| EIM21635 |
Asset also used in the business or by other employees |
| EIM21636 |
Asset used by the employee partly for private purposes and partly for work purposes |
| EIM21637 |
Assets used partly for private purposes and partly for work purposes: background to example in EIM21638 |
| EIM21638 |
Assets placed at the disposal of an employee and used partly for private purposes and partly for work: example |
| EIM21639 |
Assets placed at the disposal of both an employee and an employer: example |
Asset transferred to a director or employee at undervalue
| EIM21640 |
General outline and interaction with Section 62 ITEPA 2003 |
| EIM21645 |
When the special rules apply |
| EIM21646 |
Assets transferred before they have been used or depreciated |
| EIM21647 |
Assets transferred before they have been used or depreciated: example of asset purchased by employer |
| EIM21648 |
Assets transferred before they have been used or depreciated: examples of assets built by employer, costing greater or less than market value |
| EIM21650 |
Transfer of an asset previously available for use by a director or employee |
| EIM21651 |
Transfer of an asset previously available for use by a director or employee: example |
| EIM21652 |
Transfer of a computer previously available for use by a director or employee |
| EIM21653 |
Transfer of a computer previously available for use by a director or employee: example |
| EIM21655 |
Transfer of used or depreciated assets |
| EIM21656 |
Transfer of used or depreciated assets: living accommodation |
Asset transferred by a director or employee at overvalue
| EIM21660 |
Assets transferred at overvalue by directors and employees to their employers |
| EIM21661 |
Example |
| EIM21662 |
Associated costs |
Bicycles and cyclists' meals or refreshments
| EIM21664 |
Exemption for bicycles |
| EIM21665 |
Exemption for bicycles: how exclusion of employees affects availability condition |
| EIM21666 |
Exemption for bicycles: what counts as making cycles available |
| EIM21667 |
Bicycles: transfer of bicycle to employee |
| EIM21667a |
Bicycles: simplified approach to valuing cycles sold to employees after end of loan period |
| EIM21668 |
Bicycles: cyclists’ meals and refreshments on “cycle to work” days |
Board and lodging
Buses - see Works bus exemption and public bus subsidies
