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HMRC internal manual

Employment Income Manual

Employer-financed retirement benefits schemes: excluded benefits: writing of wills etc

Section 393B(3)(d) Income Tax (Earnings and Pensions) Act 2003

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

The provision of a benefit for the writing of a will which has the character of a relevant benefit can be an excluded benefit in certain circumstances.

The provision to a former employee of a service for the writing of a will or similar testamentary document is an excluded benefit if the cash equivalent of the benefit determined in accordance with the rules of s.203 ITEPA does not exceed £150 (see EIM21102).