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HMRC internal manual

Employment Income Manual

HM Revenue & Customs
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The benefits code: joint benefits of employee and spouse or civil partner

Section 204 ITEPA 2003

Deal with employee and spouse or civil partner cases in accordance with EIM20505, but in the following cases apportion the benefit between them in line with the facts.

  • The employee and spouse or civil partner are both directors or are employed (for 2015/16 and earlier with earnings at a rate of at least £8,500 a year) by the same employer or employers under common control (EIM20213) and
  • the employer provides them with a joint benefit.

The apportionment is a proper apportionment under Section 204 ITEPA 2003 (EIM21200). For example, if the joint benefit is the provision of furniture for their home which is used equally by the two of them, divide the benefit equally between them.