EIM16000 - Vouchers and credit-tokens: table of contents

Part 3 Chapter 4 ITEPA 2003

If you have a case involving vouchers or credit-tokens and you are unsure where to start go first to EIM16030. This has a description of points to consider and action to take in any case involving vouchers or credit tokens.

EIM16010Why special rules are needed for vouchers and credit tokens
EIM16020Outline of the special rules
EIM16025Outline of the special rules: continued
EIM16030Action description
EIM16040What is a non-cash voucher?
EIM16045Non-cash voucher: when do earnings arise?
EIM16050Cheque vouchers
EIM16055Childcare vouchers
EIM16057Childcare vouchers: exemption from 6 April 2005
EIM16058Childcare vouchers: example
EIM16059Childcare vouchers: tax credit
EIM16060Transport vouchers
EIM16065Travel cards: overview
EIM16066Travel cards: private use and business use
EIM16067Travel cards: examples
EIM16068Travel cards: Oyster cards
EIM16070Transport vouchers: exemption for employees of passenger transport undertakings
EIM16075Transport vouchers: exemption for former British Rail employees
EIM16080Meaning of relation
EIM16090Meaning of credit-token
EIM16100Exclusions from the scope of the non-cash voucher and credit token legislation
EIM16105Exclusions from the scope of the non-cash voucher legislation
EIM16110Cash vouchers
EIM16120Meaning of received by or appropriated to an employee
EIM16130Meaning of by reason of the employment
EIM16140Amount and year of charge
EIM16150Expenses incurred in providing a voucher or credit token
EIM16160Apportionment where two or more employees involved
EIM16170Deductions
EIM16180Dispensations
EIM16210Meal vouchers
EIM16220Raffles and lotteries

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