HMRC internal manual

Employment Income Manual

EIM21001 - The benefits code: general

Part 3 Chapter 10 ITEPA 2003

The broad effect of the special rules in Part 3 Chapter 10 ITEPA 2003 (EIM20010) is to tax a director, or an employee (except for 2015/16 and earlier one in an excluded employment (EIM20007)), on benefits provided by reason of the employment for himself or for members of his household or family, except for those which are:

  • already chargeable to income tax by virtue of other legislation (EIM21005) or
  • specifically exempt from charge (EIM21240) or
  • covered by a dispensation issued by an Inspector (EIM30051 onwards).