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HMRC internal manual

Employment Income Manual

Employment income: the benefits code: general overview: contents

Part 3 Chapters 2 to 11 ITEPA 2003

The benefits code
  1. EIM20005
    The benefits code: amounts treated as earnings and how these rules interact with the charge on earnings in Section 62 ITEPA 2003
  2. EIM20006
    Types of income included
  3. EIM20007
    Employment excluded from the benefits code
  4. EIM20010
    Special rules for expense payments and benefits not otherwise chargeable
  5. EIM20011
    Expense payments and benefits: how the special rules apply
  6. EIM20020
    What are benefits and what amounts are taken as the value of chargeable benefits?
  7. EIM20030
    Exemptions from charge
  8. EIM20040
    Pensioners and former employees
  9. EIM20050
    Guidance for employers
  10. EIM20100
    Which directors and employees are chargeable?
  11. EIM20101
    Working out if an employee has earnings of less than £8,500 a year: calculation
  12. EIM20102
    More on working out if an employee has earnings of less than £8,500 a year: authorised deductions
  13. EIM20105
    Working out if an employee has earnings of less than £8,500 a year: example
  14. EIM20106
    Employee with more than one employment: deciding whether each employment has earnings of less than £8,500 a year
  15. EIM20110
    The effect of changes in rates of pay during the year
  16. EIM20111
    Employee with employment for only part of a year
  17. EIM20115
    Whether employee with earnings taxable on remittance falls within the benefits code
  18. EIM20200
    Employment as a director: meaning of 'director'
  19. EIM20201
    Directors excluded from the benefits code
  20. EIM20202
    Meaning of 'full-time working director'
  21. EIM20203
    The effect of absence through illness on the status of a full-time working director
  22. EIM20210
    Meaning of 'non-profit-making" company
  23. EIM20211
    Companies established for charitable purposes only
  24. EIM20212
    Meaning of 'material interest' in a company
  25. EIM20213
    Meaning of 'control'