EIM21603 – Particular benefits: contents list: benefits from I to P


For benefits and exemptions from A to H see EIM21601 to 21602. For benefits and exemptions from R to Z see EIM21604.

Benefits and exemptions from I to P

Incentive award schemes

EIM21730Incentive scheme awards

Internet access

EIM21617Internet access in employee’s home

Key workers – housing. See EIM21735

Late night transport

EIM21831Late night taxis and breakdown in car sharing arrangements

Leave travel facilities for the Armed Forces

EIM21733Leave travel facilities for the Armed Forces

Loans released or written off

EIM21740Loans released or written off
EIM21741Special rules
EIM21742Exceptions from charge
EIM21743Loans written off after retirement or ceasing to be within a UK charge to tax in respect of the loan
EIM21744Loans written off on termination of employment: interaction with £30,000 exemption
EIM21745Loans made by trustees of settlement of which borrower or their spouse is a settlor
EIM21746Loans made by close companies
EIM21747Loans made to students subsequently paid or written off by an employer

Long service testimonial awards

EIM21750Long service awards

Meals in a canteen or elsewhere on an employer's premises

EIM21670Subsidised meals including canteen meals and working lunches
EIM21671Canteen meals
EIM21672Subsidised meals on the employer's premises or in a canteen
EIM21673Examples
EIM21674Meal vouchers
EIM21675Canteen arrangements

Medical treatment, insurance and expenses

EIM21760General
EIM21761Medical treatment: employer contracts with hospital or medical practitioner
EIM21762Medical expenses, treatment and medical insurance: general
EIM21763Medical insurance: apportionment of group premiums
EIM21764Group premiums relate to retired employees
EIM21765Cost of periodic medical check-ups and eye tests
EIM21766Medical treatment when working abroad
EIM21770Operational risk injuries and occupational diseases
EIM21772Trust funds set up by employers to pay for medical expenses

Mobile telephones

EIM21778Mobile telephones: exemption for 2006/07 onwards: overview
EIM21779Mobile telephones: details of exemption for 2006/07 onwards:
EIM21780Mobile telephones: general overview
EIM21781Mobile telephones: hands-free kit

PAYE not deducted from a director's emoluments

EIM21790PAYE tax not deducted from director's earnings
EIM21791To which directors do the special rules apply and when do they apply?
EIM21792The amount chargeable and when chargeable

Pension provision

EIM21800Pension provisions
EIM21801Directors and employees of groups of companies
EIM21802Exemption for pensions advice

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