Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Employment Income Manual

HM Revenue & Customs
, see all updates

Employer-financed retirement benefits schemes: excluded benefits: recreational benefits

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

The provision of recreational benefits is an excluded benefit if there would have been no income tax charge by virtue of s.261 ITEPA had the benefits been provided in the course of the former employee’s employment.

EIM21825 to EIM21827 set out the circumstances in which recreational benefits provided for employees by an employer are exempt from tax.