EIM21602 – Particular benefits: contents list: benefits from C to H
For benefits and exemptions from A to B see
EIM20601. For benefits and exemptions
from I to Z see
EIM21603 to 21604.
Benefits and exemptions from C to H
Car and bicycle parking
| EIM21685 | Car parking at or near work |
| EIM21686 | Car parking: fixed penalty notices and fines |
Chauffeur see EIM23007
Childcare
| EIM21687 | Childcare |
Christmas presents in kind
| EIM21695 | Christmas presents in kind |
Clothing – corporate clothing provided by an employer – see EIM32478
Club membership fees
| EIM21696 | Club membership fees |
Computers
| EIM21699 | Partial exemption: abolished 2006/07 |
| EIM21700 | Partial exemption; general; years up to and including 2005/06 |
| EIM21701 | Partial exemption: what computer equipment fell within the exemption: years up to and including 2005/06 |
| EIM21702 | Partial exemption: exclusion of arrangements which favour directors over other employees: years up to and including 2005/06 |
| EIM21703 | Partial exemption: examples: years up to and including 2005/06 |
Congestion charging
| EIM21680 | Congestion charges |
Discounts
| EIM21704 | Discounts |
Emergency vehicles – see EIM23047
Entertaining – see EIM32570
Equipment provided to employees with a disability
| EIM21846 | Exemption for equipment or services provided to employees with a disability |
Examination grants to employees
| EIM21705 | Examination awards and grants |
Further education and training costs
| EIM21707 | Further education and training costs |
Furniture
| EIM21710 | Furniture |
Gifts in kind from third parties
| EIM21715 | Gifts in kind from third parties |
Heating, lighting, cleaning etc. expenses of job-related living accommodation
| EIM21720 | Heating, lighting, cleaning etc. expenses of job-related living accommodation |
| EIM21721 | 10% limit |
| EIM21722 | 10% limit: meaning of net amount of the earnings |
| EIM21723 | 10% limit: meaning of net amount of the emoluments: dealing with back-pay and earnings from an associated employer |
| EIM21724 | 10% limit: list of examples of calculating the net amount of the earnings |
| EIM21725 | 10% limit: example of calculating the net amount of the earnings: 10% restriction applies |
| EIM21726 | 10% limit: example of calculating the net amount of the earnings: exemption does not apply |
| EIM21727 | 10% limit: example of calculating the net amount of the earnings: employee makes good part of the expense of providing the benefits |
| EIM21728 | 10% limit: example of calculating the net amount of the earnings: employee makes good part of the expense of providing the benefits: interaction with £8,500 a year threshold |
Hospitality box
| EIM21729 | Corporate hospitality |
Housing for key workers
| EIM21735 | Overview of the scheme and eligibility |
| EIM21736 | Loans (including equity loans) and shared ownership |
