EIM21601 - Particular benefits: contents list: benefits from A to B
For benefits and exemptions from C to Z see EIM21602 to 21604.
Benefits and exemptions from A to B
Accommodation, supplies and services on the employer's premises
| EIM21610 | Accommodation, supplies and services on the employer's premises |
Accommodation, supplies and services other than on the employer's premises
| EIM21611 | Introduction |
| EIM21612 | Excluded benefits |
| EIM21613 | Meaning of use for private purposes – “not significant” private use |
| EIM21614 | Employer’s purpose in providing benefit |
| EIM21615 | Employer subscribes for telephone line in the employee's home |
| EIM21616 | Employer subscribes for telephone line in the employee’s home: employments where the exemption is likely to apply |
| EIM21617 | Internet access in the employee’s home |
Alterations, additions and repairs to living accommodation
| EIM21620 | Alterations, additions and repairs to living accommodation |
Annual parties and other social functions
| EIM21690 | Annual parties and other social functions |
| EIM21691 | Examples |
Assets leased by the employer
| EIM21732 | Assets hired or rented by employer |
Assets placed at the disposal of a director or employee
| EIM21630 | Assets placed at the disposal of a director or employee |
| EIM21631 | Cash equivalent of assets placed at the disposal of a director or employee |
| EIM21632 | Annual value |
| EIM21633 | Example |
| EIM21634 | Asset unavailable for part of a year |
| EIM21635 | Asset also used in the business or by other employees |
| EIM21636 | Asset used by the employee partly for private purposes and partly for work purposes |
| EIM21637 | Assets used partly for private purposes and partly for work purposes: background to example in EIM21638 |
| EIM21638 | Assets placed at the disposal of an employee and used partly for private purposes and partly for work: example |
| EIM21639 | Assets placed at the disposal of both an employee and an employer: example |
Asset transferred to a director or employee at undervalue
| EIM21640 | General outline and interaction with Section 62 ITEPA 2003 |
| EIM21645 | When the special rules apply |
| EIM21646 | Assets transferred before they have been used or depreciated |
| EIM21647 | Assets transferred before they have been used or depreciated: example of asset purchased by employer |
| EIM21648 | Assets transferred before they have been used or depreciated: examples of assets built by employer, costing greater or less than market value |
| EIM21650 | Transfer of an asset previously available for use by a director or employee |
| EIM21651 | Transfer of an asset previously available for use by a director or employee: example |
| EIM21652 | Transfer of a computer previously available for use by a director or employee |
| EIM21653 | Transfer of a computer previously available for use by a director or employee: example |
| EIM21655 | Transfer of used or depreciated assets |
| EIM21656 | Transfer of used or depreciated assets: living accommodation |
Asset transferred by a director or employee at overvalue
| EIM21660 | Assets transferred at overvalue by directors and employees to their employers |
| EIM21661 | Example |
| EIM21662 | Associated costs |
Bicycles and cyclists' meals or refreshments
| EIM21664 | Exemption for bicycles and cyclists' meals or refreshments |
Board and lodging
| EIM21665 | Board and lodging |
Buses – see Works bus exemption and public bus subsidies
