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HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
, see all updates

Vouchers and credit-tokens: contents

Part 3 Chapter 4 ITEPA 2003

If you have a case involving vouchers or credit-tokens and you are unsure where to start go first to EIM16030. This has a description of points to consider and action to take in any case involving vouchers or credit tokens.

  1. EIM16010
    Why special rules are needed for vouchers and credit tokens
  2. EIM16020
    Outline of the special rules
  3. EIM16025
    Outline of the special rules: continued
  4. EIM16030
    Action description
  5. EIM16040
    What is a non-cash voucher?
  6. EIM16045
    Non-cash voucher: when do earnings arise?
  7. EIM16048
    Cheque vouchers
  8. EIM16050
    Vouchers and credit tokens: childcare vouchers
  9. EIM16051
    Childcare vouchers
  10. EIM16052
    Childcare vouchers: exemption from 6 April 2005 to 5 April 2011
  11. EIM16053
    Childcare vouchers: exemption from 6 April 2011
  12. EIM16054
    Childcare vouchers: exemption from 6 April 2011: relevant earnings amount
  13. EIM16055
    Childcare vouchers: exemption from 6 April 2011: relevant earnings
  14. EIM16056
    Childcare vouchers: exemption from 6 April 2011: excluded amounts
  15. EIM16057
    Childcare vouchers: example: employee in employer’s scheme before 6 April 2011
  16. EIM16058
    Childcare vouchers: examples: employee joining employer’s scheme after 5 April 2011
  17. EIM16059
    Childcare vouchers: working tax credit
  18. EIM16060
    Transport vouchers
  19. EIM16065
    Travel cards: overview
  20. EIM16066
    Travel cards: private use and business use
  21. EIM16067
    Travel cards: examples
  22. EIM16068
    Travel cards: Oyster cards
  23. EIM16070
    Transport vouchers: exemption for employees of passenger transport undertakings
  24. EIM16075
    Transport vouchers: exemption for former British Rail employees
  25. EIM16080
    Meaning of relation
  26. EIM16090
    Meaning of credit-token
  27. EIM16100
    Exclusions from the scope of the non-cash voucher and credit token legislation
  28. EIM16105
    Exclusions from the scope of the non-cash voucher legislation
  29. EIM16110
    Cash vouchers
  30. EIM16120
    Meaning of received by or appropriated to an employee
  31. EIM16130
    Meaning of by reason of the employment
  32. EIM16140
    Amount and year of charge
  33. EIM16150
    Expenses incurred in providing a voucher or credit token
  34. EIM16160
    Apportionment where two or more employees involved
  35. EIM16170
    Deductions
  36. EIM16180
    Dispensations
  37. EIM16210
    Meal vouchers
  38. EIM16220
    Raffles and lotteries