To be chargeable under the special rules in the benefits code (
EIM20007) expenses payments and benefits
have to be made or provided 'by reason of the employment'. Part 3
Chapter 3 deals with expense payments and Part 3 Chapter 10 with
benefits.
There are different rules depending on whether expenses
payments and benefits are paid or provided by the employer or by
another person. For this purpose an employer is deemed to have
provided a benefit if it has borne the cost of provision (
EIM21220).
If the employer has paid expenses or provided a benefit see
EIM20502.
If they are paid or provided by someone other than the
employer see
EIM20503.
