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
Internet access
| EIM21617 |
Internet access in employee’s home |
Key workers - housing. See EIM21735
Late night transport
| EIM21831 |
Late night taxis and breakdown in car sharing arrangements |
Leave travel facilities for the Armed Forces
| EIM21733 |
Leave travel facilities for the Armed Forces |
Loans released or written off
| EIM21740 |
Loans released or written off |
| EIM21741 |
Special rules |
| EIM21742 |
Exceptions from charge |
| EIM21743 |
Loans written off after retirement or ceasing to be within a UK charge to tax in respect of the loan |
| EIM21744 |
Loans written off on termination of employment: interaction with £30,000 exemption |
| EIM21745 |
Loans made by trustees of settlement of which borrower or their spouse is a settlor |
| EIM21746 |
Loans made by close companies |
| EIM21747 |
Loans made to students subsequently paid or written off by an employer |
Long service testimonial awards
Meals in a canteen or elsewhere on an employer's premises
| EIM21670 |
Subsidised meals including canteen meals and working lunches |
| EIM21671 |
Canteen meals |
| EIM21672 |
Subsidised meals on the employer's premises or in a canteen |
| EIM21673 |
Examples |
| EIM21674 |
Meal vouchers |
| EIM21675 |
Canteen arrangements: when do they count as earnings? |
| EIM21676 |
Canteen arrangements: no exemption from 6 April 2011 in cases of salary sacrifice or flexible remuneration |
| EIM21677 |
Canteen arrangements: how the restriction to the exemption works |
| EIM21679 |
Canteen arrangements: examples of changes to remuneration package |
Medical treatment, insurance and expenses
| EIM21760 |
General |
| EIM21761 |
Medical treatment: employer contracts with hospital or medical practitioner |
| EIM21762 |
Medical expenses, treatment and medical insurance: general |
| EIM21763 |
Medical insurance: apportionment of group premiums |
| EIM21764 |
Group premiums relate to retired employees |
| EIM21765 |
Cost of periodic medical check-ups and eye tests |
| EIM21766 |
Medical treatment when working abroad |
| EIM21770 |
Operational risk injuries and occupational diseases |
| EIM21772 |
Trust funds set up by employers to pay for medical expenses |
Mobile telephones
| EIM21778 |
Mobile telephones: exemption for 2006/07 onwards: overview |
| EIM21779 |
Mobile telephones: details of exemption for 2006/07 onwards: |
| EIM21780 |
Mobile telephones: general overview |
| EIM21781 |
Mobile telephones: hands-free kit |
PAYE not deducted from a director's emoluments
| EIM21790 |
PAYE tax not deducted from director's earnings |
| EIM21791 |
To which directors do the special rules apply and when do they apply? |
| EIM21792 |
The amount chargeable and when chargeable |
Pension provision
| EIM21800 |
Pension provisions |
| EIM21801 |
Directors and employees of groups of companies |
| EIM21802 |
Exemption for pensions advice |
Protection of vulnerable groups monitoring scheme
| EIM21804 |
Protection of vulnerable groups monitoring scheme: exemption |
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