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HMRC internal manual

Employment Income Manual

HM Revenue & Customs
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The benefits code: provision to a family member employed by the same employer as the employee

A member of the family of a director or employee within the benefits code may also be an employee of the same employer. In this situation charge any benefits provided for the member of the family as shown in the following table.

The family member is also a director or employee (for 2015/16 and earlier with earnings of at least £8,500 a year) of the same employer or of an employer under the same control (EIM20213) Charge the benefits on the member of the family
For 2015/16 and earlier the member of the family is not a director and has earnings of less than £8,500 a year in that employment Charge the benefits on the director or employee who is not in an excluded employment (EIM20007).

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

As regards the provision of cars for family members see EIM23550 onwards.