EIM21732 – Particular benefits: assets hired or rented by employer
Section 205 ITEPA 2003
There are special rules for calculating the chargeable benefit
where an asset other than a motor car or living accommodation is
hired or rented. The instructions are at
EIM21630 to EIM21632.
Note that the rent or hire charge is only used in the
calculation under
EIM21630 if it is greater than the
"annual value of the use of the asset" (see
EIM21632).
As regards:
