EIM01140	Flexible benefit plans
EIM01141	Flexible benefit plans: contractual reduction in gross pay
EIM01142	Flexible benefit plans: earnings from employment
EIM01143	Flexible benefit plans: benefit allowances

EIM01200	Further education and training costs: introduction
EIM01210	Work-related training: general
EIM01220	Work-related training: meaning of work-related training
EIM01230	Work-related training: meaning of related employment
EIM01235	Work-related training: reimbursement of pre-employment training expenses: Silva v Charnock
EIM01240	Work-related training: costs related to training
EIM01250	Work-related training: excluded expenditure/apportionment of costs
EIM01260	Work-related training: travel and subsistence costs
EIM01270	Work-related training: incidental overnight expenses
EIM01280	Work-related training: provision of assets
EIM01300	Work-related training: provision by third parties

Garage allowances

EIM01450	Gifts and other voluntary payments
EIM01460	Gifts not taxable as earnings

Holiday pay

EIM01471

Employees who work at home: arrangement of guidance

EIM01472	Payments to reimburse additional costs: introduction
EIM01474	What costs can be reimbursed?
EIM01475	Broadband internet charges
EIM01476	How much can be reimbursed?
EIM01478	Example

Leasing of assets for use by employees

Loans released or written off

EIM01500	Long service testimonial awards: general
EIM01501	Exemption for long service testimonial awards: maximum exempt amount
EIM01502	Exemption for long service testimonial awards: form of qualifying awards
EIM01503	Exemption for long service testimonial awards: multiple awards
EIM01504	Exemption for long service testimonial awards: meaning of same employer
EIM01510	Exemption for long service testimonial awards: example

Meals: cash allowances to employees

Medical expenses and insurance

National Savings Certificate schemes: employer's contributions

Personal pension schemes

Phantom share schemes