SE21600 - Particular benefits and expenses payments: general
The main charging rules relating to benefits and expenses
payments of directors and employees within Part V Chapter II ICTA
1988 are dealt with in
SE20001 onwards.
The links below show
- how the rules apply to particular benefits and
- which benefits and expenses payments are exempt from tax.
| SE21601 | Accommodation, supplies and services on the employer's premises |
| SE21602 | Supplies and services other than on the employer's premises |
| SE21611 | Alterations, additions and repairs to living accommodation |
| SE21732 | Assets leased by the employer |
| SE21615 to 21628 | Assets placed at the disposal of a director or employee |
| SE21640 to 21657 | Asset transferred to a director or employee at undervalue |
| SE21660 | Asset transferred by a director or employee at overvalue |
| SE21664 | Bicycles and cyclists' meals or refreshments |
| SE21665 | Board and lodging |
| SE21608 | Broadband Internet access |
| SE21670 to 21680 | Canteen and other meals on the employer's premises |
| SE21685 | Car and bicycle parking at or near work |
| SE21687 | Childcare |
| SE21690 | Christmas parties and other social functions |
| SE21695 | Christmas presents in kind |
| SE21696 | Club membership fees |
| SE21697 | Computers |
| SE21704 | Discounts |
| SE21705 | Examination grants to employees |
| SE21846 | Equipment for employees with a disability |
| SE01140 | Flexible benefit plans |
| SE21707 | Further education and training costs |
| SE21710 | Furniture |
| SE21715 | Gifts in kind from third parties |
| SE21720 to 21728 | Heating, lighting, cleaning etc. expenses of job-related living accommodation |
| SE21730 | Incentive award schemes |
| SE21731 | Late night transport |
| SE21733 | Leave travel facilities for the Armed Forces |
| SE21740 to 21748 | Loans released or written off |
| SE21750 | Long service testimonial awards |
| SE21760 to 21773 | Medical treatment, insurance and expenses |
| SE21780 to 21781 | Mobile telephones and hands-free kit for use in cars |
| SE21685 | Parking at or near the workplace |
| SE21790 to 21795 | PAYE not deducted from a director's emoluments |
| SE21800 | Pension provision |
| SE21807 | Scale rate expenses payments |
| SE21810 to 21819 | Security expenditure |
| SE21830 | Sick pay schemes: contribution by the employer |
| SE22850 | Sports facilities |
| SE21831 | Tax-free remuneration |
| SE21608 | Telephones |
| SE21835 to 21840 | Third party entertainment |
| SE22900 | Trivial benefits |
| SE21845 | Welfare counselling |
| SE21850 | Works buses exemption and public buses subsidy |
| SE21900 | Workplace nurseries |
