EIM21604 - Particular benefits: benefits and exemptions from R to Z: contents

For benefits and exemptions from A to P see EIM21601 to 21603.

Benefits and exemptions from R to Z

1. EIM21806

   Retraining costs
2. EIM21807

   Scale rate expenses payments
3. EIM21810

   Special security measures
4. EIM21811

   What is a security asset or service?
5. EIM21812

   Part use of a security asset
6. EIM21813

   Action by nominated Inspector
7. EIM21814

   Action by nominated Inspector: appeals
8. EIM21815

   Action by nominated Inspector
9. EIM21820

   Sick pay schemes
10. EIM21825

    Exemption for sports and recreation facilities: general
11. EIM21826

    Exclusion of mechanically propelled vehicles and domestic premises
12. EIM21827

    More than one employer involved in providing facilities: restricted use by local residents
13. EIM21830

    Tax-free remuneration
14. EIM21831

    Late night taxis and breakdown in car sharing arrangements
15. EIM21832

    First condition: later than usual and until at least 9pm
16. EIM21833

    Second condition – irregular occasions
17. EIM21834

    Third condition – public transport ceased or not reasonable to expect employee to use it
18. EIM21615

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

    Employer subscribes for telephone line in the employee’s home: employments where the exemption is likely to apply
20. EIM21835

    General
21. EIM21836

    Meaning of 'entertainment'
22. EIM21837

    Conditions to be satisfied for exemption
23. EIM21838

    Multi-purpose vouchers and credit tokens
24. EIM21839

    Interaction with £8,500 calculation
25. EIM21840

    Interaction with section 356 ITEPA 2003: liaison with accounts office
26. EIM21842

    Services of travel buddy or carer
27. EIM16065

    Travel cards: overview
28. EIM21860

    Treatment of benefits that are trivial in amount (to 5 April 2016)
29. EIM21861

    Factors to bear in mind (to 5 April 2016)
30. EIM21862

    Action to take (to 5 April 2016)
31. EIM21863

    Examples (to 5 April 2016)
32. EIM21864

    Conditions to be satisfied (from 6 April 2016)
33. EIM21865

    Conditions to be satisfied - the cost of the trivial benefit (from 6 April 2016)
34. EIM21866

    Cash and cash vouchers (from 6 April 2016)
35. EIM21867

    Contractual obligation (from 6 April 2016)
36. EIM21868

    Not in recognition of particular services (from 6 April 2016)
37. EIM21869

    Directors and other officers of close companies (from 6 April 2016)
38. EIM21870

    Directors and other officers of close companies – members of their family or household (from 6 April 2016)
39. EIM21871

    Relationship with other exemptions (from 6 April 2016)
40. EIM21872

    Miscellaneous issues (from 6 April 2016)
41. EIM21845

    Exemption for welfare counselling
42. EIM21900

    Exemption for employer supported childcare: general: arrangement of guidance
43. EIM21850

    Exemption for works buses
44. EIM21855

    Exemption for subsidies to public bus services