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HMRC internal manual

Employment Income Manual

The benefits code: benefits and reimbursed expenses exempt from tax

Part 4 ITEPA 2003Some items within the wide meaning of “benefit” described in

EIM21002 are statutorily exempt from charge. Part 4 ITEPA 2003 covers various exemptions.

The table at EIM21241 summarises the benefits and reimbursed expenses exempted by statute and shows where the relevant instructions are to be found. Those instructions should always be consulted to ensure that the necessary conditions are met.