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HMRC internal manual

Employment Income Manual

Vouchers and credit-tokens: cheque vouchers

Section 84(4) ITEPA 2003

For a description of the points to consider in a case involving a voucher or credit-token see EIM16030.

The term cheque voucher covers any cheque provided for an employee and intended for use by the employee wholly or mainly for payment for particular goods or services.

For the amount chargeable as earnings see EIM16140.