EIM21601 - Particular benefits: benefits from A to B: contents

For benefits and exemptions from C to Z see EIM21602 to EIM21604.

Benefits and exemptions from A to B

Buses - see Works bus exemption and public bus subsidies

1. EIM21610

   Accommodation, supplies and services on the employer's premises
2. EIM21611

   Introduction
3. EIM21612

   excluded benefits
4. EIM21613

   Meaning of use for private purposes – “not significant” private use
5. EIM21614

   Employer’s purpose in providing benefit
6. EIM21615

   Employer subscribes for telephone line in the employee's home
7. EIM21616

   Employer subscribes for telephone line in the employee’s home: employments where the exemption is likely to apply
8. EIM21617

   Internet access in the employee’s home
9. EIM21618

   Particular benefits: air miles, credit card points etc
10. EIM21620

    Alterations, additions and repairs to living accommodation
11. EIM21690

    Annual parties and other social functions
12. EIM21691

    Examples
13. EIM21732

    Assets hired or rented by employer
14. EIM21630

    Assets placed at the disposal of a director or employee
15. EIM21631

    Cash equivalent of assets placed at the disposal of a director or employee
16. EIM21632

    Annual value
17. EIM21633

    Example
18. EIM21634

    Asset unavailable for part of a year
19. EIM21635

    Asset also used in the business or by other employees
20. EIM21636

    Asset used by the employee partly for private purposes and partly for work purposes
21. EIM21637

    Assets used partly for private purposes and partly for work purposes: background to example in EIM21638
22. EIM21638

    Assets placed at the disposal of an employee and used partly for private purposes and partly for work: example
23. EIM21639

    Assets placed at the disposal of both an employee and an employer: example
24. EIM21873

    Asset made available without transfer
25. EIM21875

    Comparison of rules
26. EIM21878

    Definition of asset
27. EIM21880

    When it applies
28. EIM21882

    How to calculate the cash equivalent of the benefit (step 1)
29. EIM21885

    How to calculate the annual cost of the benefit (step 1)
30. EIM21888

    Deductions for the unavailability of the asset for private use (step 2)
31. EIM21890

    Example of calculating the unavailable for private use deduction
32. EIM21892

    Unavailability - applying the sharing rules
33. EIM21895

    Some examples
34. EIM21640

    General outline and interaction with section 62 ITEPA 2003
35. EIM21645

    When the special rules apply
36. EIM21646

    Assets transferred before they have been used or depreciated
37. EIM21647

    Assets transferred before they have been used or depreciated: example of asset purchased by employer
38. EIM21648

    Assets transferred before they have been used or depreciated: examples of assets built by employer, costing greater or less than market value
39. EIM21650

    Transfer of an asset previously available for use by a director or employee
40. EIM21651

    Transfer of an asset previously available for use by a director or employee: example
41. EIM21652

    Transfer of a computer previously available for use by a director or employee
42. EIM21653

    Transfer of a computer previously available for use by a director or employee: example
43. EIM21655

    Transfer of used or depreciated assets
44. EIM21656

    Transfer of used or depreciated assets: living accommodation
45. EIM21660

    Assets transferred at overvalue by directors and employees to their employers
46. EIM21661

    Example
47. EIM21662

    Associated costs
48. EIM21664

    Exemption for bicycles
49. EIM21665

    Exemption for bicycles: how exclusion of employees affects availability condition
50. EIM21666

    Exemption for bicycles: what counts as making cycles available
51. EIM21667

    Bicycles: transfer of bicycle to employee
52. EIM21667A

    Bicycles: simplified approach to valuing cycles sold to employees after end of loan period
53. EIM21668

    Bicycles: cyclists’ meals and refreshments on “cycle to work” days
54. EIM21669

    Board and lodging