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HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
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Employment income: season tickets provided; liability to tax

Section 87(4) ITEPA 2003

All employees provided with season tickets, for ordinary commuting journeys, receive a benefit that is treated as earnings under Section 87 ITEPA 2003, see EIM16140.

As regards leave travel facilities for the armed forces see EIM50100.