| EIM23020 | Car benefit: meaning of
car |
| EIM23020a | Car benefit: meaning of
car: flowchart |
| EIM23021 | Car benefit: car or van -
summary |
| EIM23030 | Car benefit: vehicle of a
construction primarily suited for the conveyance of goods or burden
of any description: meaning of construction |
| EIM23031 | Car benefit: vehicle of a
construction primarily suited for the conveyance of goods or burden
of any description: meaning of primarily suited |
| EIM23040 | Car benefit: vehicle of a
type not commonly used as a private vehicle and unsuitable to be so
used: meaning of type |
| EIM23041 | Car benefit: meaning of
not commonly used as a private vehicle |
| EIM23042 | Car benefit: meaning of
unsuitable for use as a private vehicle |
| EIM23043 | Car benefit: meaning of
unsuitable for use as a private vehicle: emergency vehicles |
| EIM23044 | Car benefit: off road
vehicles |
| EIM23045 | Car benefit: double cab
pick ups |
| EIM23046 | Car benefit: meaning of
car: submissions to Personal Tax |
| EIM23047 | Car benefit: emergency
vehicles exemption from 2004/05: conditions 1-3 |
| EIM23048 | Car benefit: emergency
vehicles exemption from 2004/05: conditions 4-5 |
| EIM23049 | Car benefit: other
specific types of vehicle |
| EIM23140 | Car benefit: accessories:
introduction |
| EIM23141 | Car benefit: accessory:
qualifying accessory (definitions) |
| EIM23142 | Car benefit: standard
accessory (definition) |
| EIM23143 | Car benefit: initial
extra accessory, later accessory (definitions) |
| EIM23144 | Car benefit: accessory:
list price, notional price (definitions) |
| EIM23145 | Car benefit: accessory:
conditions when determining list or notional price (part 1) |
| EIM23146 | Car benefit: accessory:
conditions when determining list or notional price (part 2) |
| EIM23150 | Car benefit: initial
extra accessory with list price quoted by manufacturer, etc. of the
car |
| EIM23151 | Car benefit: initial
extra accessory with list price quoted by manufacturer, etc. of the
accessory |
| EIM23152 | Car benefit: initial
extra accessory with notional price |
| EIM23160 | Car benefit: later
accessory |
| EIM23170 | Car benefit: replacement
accessories: general |
| EIM23171 | Car benefit: replacement
accessories: new accessory not superior to old |
| EIM23172 | Car benefit: replacement
accessories: new accessory superior to old |
| EIM23180 | Car benefit: accessories:
exceptions: equipment necessarily provided for use in the
performance of the duties |
| EIM23181 | Car benefit: accessories:
exceptions: equipment for disabled persons |
| EIM23182 | Car benefit: accessories:
exceptions: cost of converting car to run on road fuel gas |
| EIM23183 | Car benefit: accessories:
exceptions: miscellaneous |
| EIM23184 | Car benefit: accessories:
personalised car number plates |
| EIM23350 | Car benefit: appropriate
percentage: introduction |
| EIM23360 | Car benefit: when does a
car have an approved CO2 emissions figure? |
| EIM23365 | Car benefit: approved CO2
emissions figure: car first registered in the UK from 1 January
1998 to 28 February 2001 |
| EIM23370 | Car benefit: finding the
approved CO2 emissions figure: car first registered in the UK from
1 March 2001 onwards |
| EIM23375 | Car benefit: approved CO2
emissions figure: car first registered in other EU countries |
| EIM23380 | Car benefit: approved CO2
emissions figure: car imported from outside the EU |
| EIM23385 | Car benefit: approved CO2
emissions figure: more unusual models |
| EIM23390 | Car benefit: approved CO2
emissions figure: cases of difficulty |
| EIM23400 | Car benefit: car with an
approved CO2 emissions figure: overview |
| EIM23402 | Car benefit: qualifying
low emissions cars (QUALECs) |
| EIM23403 | Car benefit: emissions
figure to be a qualifying low emissions car (QUALEC) |
| EIM23405 | Car benefit: car with an
approved CO2 emissions figure: lower threshold |
| EIM23410 | Car benefit: appropriate
percentage, ready reckoner for petrol-powered cars (type P) |
| EIM23415 | Car benefit: car without
approved CO2 emissions figure but first registered on 1 January
1998 or later |
| EIM23420 | Car benefit: table
summarising adjustments to appropriate percentage for different
fuels (2002/03 to 2005/06) |
| EIM23421 | Car benefit: table
summarising adjustments to appropriate percentage for different
fuels (2006/07 onwards) |
| EIM23425 | Car benefit: non-Euro IV
diesel cars (type D) |
| EIM23430 | Car benefit: Euro IV
diesels (type L) |
| EIM23435 | Car benefit: electric
cars (type E) |
| EIM23440 | Car benefit: hybrid
electric/petrol cars (type H) |
| EIM23445 | Car benefit: type B
cars |
| EIM23450 | Car benefit: type C
cars |
| EIM23455 | Car benefit: type G cars
(those manufactured to run on E85 fuel) |
| EIM23470 | Car benefit: car with an
approved CO2 emissions figure: automatic car for use by disabled
employees |
| EIM23480 | Car benefit: car first
registered before 1 January 1998 |
| EIM23489 | Car benefit: step 6 of
the Section 121(1) ITEPA 2003 method statement |
| EIM23490 | Car benefit: calculation
for petrol car with approved CO2 emissions figure (type P):
example |
| EIM23491 | Car benefit: calculation
for diesel car with approved CO2 emissions figure (type D):
example |
| EIM23492 | Car benefit: calculation
for hybrid petrol/electric car (type H): example |
| EIM23493 | Car benefit: calculation
for bi-fuel LPG car with approved gas CO2 emissions figure (type
B): example |
| EIM23494 | Car benefit: calculation
for bi-fuel LPG car with no approved gas CO2 emissions figure (type
C): example |
| EIM23495 | Car benefit: calculation
for diesel car approved to Euro IV limits (type L): example |
| EIM23496 | Car benefit: calculation
for car manufactured to run on E85 fuel (type G): example |
| EIM23500 | Car benefit: calculation
of charge: reduction for periods when car unavailable |
| EIM23501 | Car benefit: calculation
of charge: reduction for periods when car unavailable: meaning of
unavailable |
| EIM23502 | Car benefit: calculation
of charge: replacement car |
| EIM23503 | Car benefit: replacement
car: meaning of materially better |
| EIM23504 | Car benefit: replacement
car: meaning of arrangement |
| EIM23510 | Car benefit: reduction
because car unavailable: example |
| EIM23511 | Car benefit:
circumstances when car is unavailable: example |
| EIM23512 | Car benefit:
circumstances when car is
not unavailable: example |
| EIM23513 | Car benefit: replacement
car: circumstances that do not count as arrangements: example |
| EIM23514 | Car benefit: replacement
car: circumstances that do count as arrangements: example |
| EIM23550 | Car benefit
miscellaneous: transfer of ownership of the car to the
employee |
| EIM23555 | Car benefit
miscellaneous: cars available after employment ceases |
| EIM23600 | Car benefit
miscellaneous: cars provided for home to work and training travel
of disabled employees |
| EIM23601 | Car benefit
miscellaneous: transport between home and work for disabled
employees |
| EIM23640 | Car benefit
miscellaneous: employees in the motor industry: when is there a car
benefit charge? |
| EIM23641 | Car benefit
miscellaneous: employees in the motor industry: frequent changes of
car: calculating the car benefit charge |
| EIM23642 | Car benefit
miscellaneous: employees in the motor industry: frequent changes of
car: price of notional car |
| EIM23643 | Car benefit
miscellaneous: employees in the motor industry: frequent changes of
car: CO2 emissions of the notional car |
| EIM23644 | Car benefit
miscellaneous: employees in the motor industry: frequent changes of
car: procedures and record-keeping. |
| EIM23645 | Car benefits
miscellaneous: employees in the motor industry: special
treatment |
