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HMRC internal manual

Employment Income Manual

Vouchers and credit-tokens: meaning of relation

Section 74, 83 and 91(a) ITEPA 2003

Earnings can arise to an employee in respect of a voucher or credit token provided for a member of the employee’s family, see EIM16020.

Section 721(4) ITEPA 2003 explains that members of a person’s family means the employee’s spouse, parent or child, the spouse of the employee’s child and any dependant of the employee.