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HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
, see all updates

Particular benefits: benefits from A to B: contents

For benefits and exemptions from C to Z see EIM21602 to 21604.

Benefits and exemptions from A to B

Buses - see Works bus exemption and public bus subsidies

Accommodation, supplies and services on the employer's premises
  1. EIM21610
    Accommodation, supplies and services on the employer's premises
Accommodation, supplies and services other than on the employer's premises
  1. EIM21611
    Introduction
  2. EIM21612
    excluded benefits
  3. EIM21613
    Meaning of use for private purposes – “not significant” private use
  4. EIM21614
    Employer’s purpose in providing benefit
  5. EIM21615
    Employer subscribes for telephone line in the employee's home
  6. EIM21616
    Employer subscribes for telephone line in the employee’s home: employments where the exemption is likely to apply
  7. EIM21617
    Internet access in the employee’s home
  8. EIM21618
    Particular benefits: air miles, credit card points etc
Alterations, additions and repairs to living accommodation
  1. EIM21620
    Alterations, additions and repairs to living accommodation
Annual parties and other social functions
  1. EIM21690
    Annual parties and other social functions
  2. EIM21691
    Examples
Assets leased by the employer
  1. EIM21732
    Assets hired or rented by employer
Assets placed at the disposal of a director or employee
  1. EIM21630
    Assets placed at the disposal of a director or employee
  2. EIM21631
    Cash equivalent of assets placed at the disposal of a director or employee
  3. EIM21632
    Annual value
  4. EIM21633
    Example
  5. EIM21634
    Asset unavailable for part of a year
  6. EIM21635
    Asset also used in the business or by other employees
  7. EIM21636
    Asset used by the employee partly for private purposes and partly for work purposes
  8. EIM21637
    Assets used partly for private purposes and partly for work purposes: background to example in EIM21638
  9. EIM21638
    Assets placed at the disposal of an employee and used partly for private purposes and partly for work: example
  10. EIM21639
    Assets placed at the disposal of both an employee and an employer: example
Asset transferred to a director or employee at undervalue
  1. EIM21640
    General outline and interaction with Section 62 ITEPA 2003
  2. EIM21645
    When the special rules apply
  3. EIM21646
    Assets transferred before they have been used or depreciated
  4. EIM21647
    Assets transferred before they have been used or depreciated: example of asset purchased by employer
  5. EIM21648
    Assets transferred before they have been used or depreciated: examples of assets built by employer, costing greater or less than market value
  6. EIM21650
    Transfer of an asset previously available for use by a director or employee
  7. EIM21651
    Transfer of an asset previously available for use by a director or employee: example
  8. EIM21652
    Transfer of a computer previously available for use by a director or employee
  9. EIM21653
    Transfer of a computer previously available for use by a director or employee: example
  10. EIM21655
    Transfer of used or depreciated assets
  11. EIM21656
    Transfer of used or depreciated assets: living accommodation
Asset transferred by a director or employee at overvalue
  1. EIM21660
    Assets transferred at overvalue by directors and employees to their employers
  2. EIM21661
    Example
  3. EIM21662
    Associated costs
Bicycles and cyclists' meals or refreshments
  1. EIM21664
    Exemption for bicycles
  2. EIM21665
    Exemption for bicycles: how exclusion of employees affects availability condition
  3. EIM21666
    Exemption for bicycles: what counts as making cycles available
  4. EIM21667
    Bicycles: transfer of bicycle to employee
  5. EIM21667A
    Bicycles: simplified approach to valuing cycles sold to employees after end of loan period
  6. EIM21668
    Bicycles: cyclists’ meals and refreshments on “cycle to work” days
Board and lodging
  1. EIM21669
    Board and lodging
Buses - see Works bus exemption and public bus subsidies