EIM21601 - Particular benefits: benefits from A to B: contents

For benefits and exemptions from C to Z see EIM21602 to EIM21604.

Benefits and exemptions from A to B

Buses - see Works bus exemption and public bus subsidies

  1. EIM21610
    Accommodation, supplies and services on the employer's premises
  2. EIM21611
    Introduction
  3. EIM21612
    excluded benefits
  4. EIM21613
    Meaning of use for private purposes – “not significant” private use
  5. EIM21614
    Employer’s purpose in providing benefit
  6. EIM21615
    Employer subscribes for telephone line in the employee's home
  7. EIM21616
    Employer subscribes for telephone line in the employee’s home: employments where the exemption is likely to apply
  8. EIM21617
    Internet access in the employee’s home
  9. EIM21618
    Particular benefits: air miles, credit card points etc
  10. EIM21620
    Alterations, additions and repairs to living accommodation
  11. EIM21690
    Annual parties and other social functions
  12. EIM21691
    Examples
  13. EIM21732
    Assets hired or rented by employer
  14. EIM21630
    Assets placed at the disposal of a director or employee
  15. EIM21631
    Cash equivalent of assets placed at the disposal of a director or employee
  16. EIM21632
    Annual value
  17. EIM21633
    Example
  18. EIM21634
    Asset unavailable for part of a year
  19. EIM21635
    Asset also used in the business or by other employees
  20. EIM21636
    Asset used by the employee partly for private purposes and partly for work purposes
  21. EIM21637
    Assets used partly for private purposes and partly for work purposes: background to example in EIM21638
  22. EIM21638
    Assets placed at the disposal of an employee and used partly for private purposes and partly for work: example
  23. EIM21639
    Assets placed at the disposal of both an employee and an employer: example
  24. EIM21873
    Asset made available without transfer
  25. EIM21875
    Comparison of rules
  26. EIM21878
    Definition of asset
  27. EIM21880
    When it applies
  28. EIM21882
    How to calculate the cash equivalent of the benefit (step 1)
  29. EIM21885
    How to calculate the annual cost of the benefit (step 1)
  30. EIM21888
    Deductions for the unavailability of the asset for private use (step 2)
  31. EIM21890
    Example of calculating the unavailable for private use deduction
  32. EIM21892
    Unavailability - applying the sharing rules
  33. EIM21895
    Some examples
  34. EIM21640
    General outline and interaction with section 62 ITEPA 2003
  35. EIM21645
    When the special rules apply
  36. EIM21646
    Assets transferred before they have been used or depreciated
  37. EIM21647
    Assets transferred before they have been used or depreciated: example of asset purchased by employer
  38. EIM21648
    Assets transferred before they have been used or depreciated: examples of assets built by employer, costing greater or less than market value
  39. EIM21650
    Transfer of an asset previously available for use by a director or employee
  40. EIM21651
    Transfer of an asset previously available for use by a director or employee: example
  41. EIM21652
    Transfer of a computer previously available for use by a director or employee
  42. EIM21653
    Transfer of a computer previously available for use by a director or employee: example
  43. EIM21655
    Transfer of used or depreciated assets
  44. EIM21656
    Transfer of used or depreciated assets: living accommodation
  45. EIM21660
    Assets transferred at overvalue by directors and employees to their employers
  46. EIM21661
    Example
  47. EIM21662
    Associated costs
  48. EIM21664
    Exemption for bicycles
  49. EIM21665
    Exemption for bicycles: how exclusion of employees affects availability condition
  50. EIM21666
    Exemption for bicycles: what counts as making cycles available
  51. EIM21667
    Bicycles: transfer of bicycle to employee
  52. EIM21667A
    Bicycles: simplified approach to valuing cycles sold to employees after end of loan period
  53. EIM21668
    Bicycles: cyclists’ meals and refreshments on “cycle to work” days
  54. EIM21669
    Board and lodging