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HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
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Employer-financed retirement benefits schemes: excluded benefits: welfare counselling

Employer-Financed Retirement Benefits (Excluded Benefits for Tax Purposes) Regulations 2007 S.I. 2007 No.3537

The provision of welfare counselling is an excluded benefit if it would have been exempted under the Income Tax (Benefits in Kind) (Exemption for Welfare Counselling) Regulations 2000 had the recipient been provided with it in the course of their former employment (see EIM21845).