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).