EIM21602 - Particular benefits: benefits and exemptions from C to H: contents
Car and bicycle parking
Childcare
Christmas presents in kind
Clothing - corporate clothing provided by an employer
Club membership fees
Computers
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EIM21699Partial exemption: abolished 2006/07
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EIM21700Partial exemption; general; years up to and including 2005/06
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EIM21701Partial exemption: what computer equipment fell within the exemption: years up to and including 2005/06
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EIM21702Partial exemption: exclusion of arrangements which favour directors over other employees: years up to and including 2005/06
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EIM21703Partial exemption: examples: years up to and including 2005 to 2006
Congestion charging
Coronavirus
Discounts
Examination awards and grants
Equipment provided to employees with a disability
Examination grants to employees
Further education and training costs
Furniture
Gifts in kind from third parties
Heating, lighting, cleaning etc. expenses of job-related living accommodation
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EIM21720Heating, lighting, cleaning etc. expenses of job-related living accommodation
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EIM2172110% limit
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EIM2172210% limit: meaning of net amount of the earnings
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EIM2172310% limit: meaning of net amount of the emoluments: dealing with back-pay and earnings from an associated employer
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EIM2172410% limit: list of examples of calculating the net amount of the earnings
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EIM2172510% limit: example of calculating the net amount of the earnings: 10% restriction applies
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EIM2172610% limit: example of calculating the net amount of the earnings: exemption does not apply
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EIM2172710% limit: example of calculating the net amount of the earnings: employee makes good part of the expense of providing the benefits
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EIM2172810% limit: example of calculating the net amount of the earnings: employee makes good part of the expense of providing the benefits: interaction with £8,500 a year threshold
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EIM21729Corporate hospitality: entertaining in a hospitality box or equivalent facility
Overview of the scheme and eligibility
Loans (including equity loans) and shared ownership
Hospitality box
Overview of the scheme and eligibility
Exemption for equipment or services provided to employees with a disability