HMRC internal manual

Employment Income Manual

EIM21600 - The benefits code: particular benefits and expenses payments: general

The main charging rules relating to benefits and expenses payments of directors and employees (except for 2015/16 and earlier those in an excluded employment (see EIM20007)), are dealt with in EIM20001 onwards.

The links below show:

  • how the rules apply to particular benefits and
  • which benefits and expenses payments are exempt from tax.

The benefits and exemptions are listed alphabetically as detailed below.