EIM20100 - »Ê¹ÚÌåÓýapp benefits code: which directors and employees are chargeable?

Section 216 ITEPA 2003

This section only applies for 2015 to 2016 and earlier.

»Ê¹ÚÌåÓýapp complete benefits code (EIM20007) applies to most directors and employees, but where an employment is an excluded employment (EIM20007) only part of the benefits code is relevant.

»Ê¹ÚÌåÓýapp complete benefits code can only apply to an individual who is in:

  • employment with earnings of at least £8,500 a year (EIM20105 onwards) or
  • employment as a director of a company, with certain exceptions (EIM20200 onwards)

Note that an employment is within the special rules if its earnings are at least £8,500 a year, whether or not it is employment as a director.

In some cases it will be necessary to calculate the rate of earnings from the employment, in order to determine whether or not the employment has earnings of at least £8,500 (EIM20101).