EIM21600 - The benefits code: particular benefits and expenses payments: general

The main charging rules relating to benefits and expenses payments of directors and employees, except those in an excluded employment (see EIM20007), are dealt with in EIM20001 onwards.

The links below show:

• how the rules apply to particular benefits and
• which benefits and expenses payments are exempt from tax.

The benefits and exemptions are listed alphabetically as detailed below.