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HMRC internal manual

Employment Income Manual

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HM Revenue & Customs
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Vouchers and credit-tokens: meaning of by reason of the employment

Sections 73(2), 82(2) and 90(2) ITEPA 2003

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

One of the conditions that have to be met is that the voucher or credit-token must have been provided by reason of the employment.

Where the voucher or credit-token is provided by the employer, the legislation deems it to have been provided by reason of the employment. The exception to this rule is where the employer is an individual and can show that the voucher or credit token is provided in the normal course of domestic, family or personal relationships.

Where it is provided by someone else it will generally be received by reason of the employment if it can be shown that the employee would not have received it were it not for the employment. For further guidance on the interpretation of by reason of the employment see EIM20501 onwards.