EIM21600 - »Ê¹ÚÌåÓýapp benefits code: particular benefits and expenses payments: general

»Ê¹ÚÌåÓýapp main charging rules relating to benefits and expenses payments of directors and employees (except for 2015/16 and earlier those in an excluded employment (see EIM20007)), are dealt with in EIM20001 onwards.

»Ê¹ÚÌåÓýapp links below show:

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

»Ê¹ÚÌåÓýapp benefits and exemptions are listed alphabetically as detailed below.

  1. EIM21601
    Particular benefits: benefits from A to B: contents
  2. EIM21602
    Benefits and exemptions from C to H: contents
  3. EIM21603
    Benefits and exemptions from I to P: contents
  4. EIM21604
    Benefits and exemptions from R to Z: contents