»Ê¹ÚÌåÓýapp

Part 3 Chapter 10 and Section 239(4) and (5) ITEPA 2003

»Ê¹ÚÌåÓýapp expense incurred by an employer, or another person acting on the employer’s behalf, in the provision of a chauffeur is included in the residual liability to charge imposed by Part 3 Chapter 10 ITEPA 2003. Section 239(5) ensures that it is not excluded from charge.

»Ê¹ÚÌåÓýapp cash equivalent of the benefit of the chauffeur is calculated in the same way as for other benefits in kind (see EIM21101 onwards).