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HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
, see all updates

Particular benefits: benefits and exemptions from C to H: contents

For benefits and exemptions from A to B see EIM20601. For benefits and exemptions from I to Z see EIM21603 to 21604.

Benefits and exemptions from C to H

Car and bicycle parking
  1. EIM21685
    Car parking at or near work
  2. EIM21686
    Car parking: fixed penalty notices and fines
Chauffeur
  1. EIM23045
    Car benefit: expense of a chauffeur
Childcare
  1. EIM21687
    Childcare
Christmas presents in kind
  1. EIM21695
    Christmas presents in kind
Clothing - corporate clothing provided by an employer
  1. EIM32478
    Clothing: uniforms provided by employer
Club membership fees
  1. EIM21696
    Club membership fees
Computers
  1. EIM21699
    Partial exemption: abolished 2006/07
  2. EIM21700
    Partial exemption; general; years up to and including 2005/06
  3. EIM21701
    Partial exemption: what computer equipment fell within the exemption: years up to and including 2005/06
  4. EIM21702
    Partial exemption: exclusion of arrangements which favour directors over other employees: years up to and including 2005/06
  5. EIM21703
    Partial exemption: examples: years up to and including 2005/06
Congestion charging
  1. EIM21680
    Congestion charges
Discounts
  1. EIM21704
    Discounts
Emergency vehicles
  1. EIM23600
    Exceptions: emergency vehicles
Equipment provided to employees with a disability
  1. EIM21846
    Exemption for equipment or services provided to employees with a disability
Examination grants to employees
  1. EIM21705
    Examination awards and grants
Further education and training costs
  1. EIM21707
    Further education and training costs
Furniture
  1. EIM21710
    Furniture
Gifts in kind from third parties
  1. EIM21715
    Gifts in kind from third parties
Heating, lighting, cleaning etc. expenses of job-related living accommodation
  1. EIM21720
    Heating, lighting, cleaning etc. expenses of job-related living accommodation
  2. EIM21721
    10% limit
  3. EIM21722
    10% limit: meaning of net amount of the earnings
  4. EIM21723
    10% limit: meaning of net amount of the emoluments: dealing with back-pay and earnings from an associated employer
  5. EIM21724
    10% limit: list of examples of calculating the net amount of the earnings
  6. EIM21725
    10% limit: example of calculating the net amount of the earnings: 10% restriction applies
  7. EIM21726
    10% limit: example of calculating the net amount of the earnings: exemption does not apply
  8. EIM21727
    10% limit: example of calculating the net amount of the earnings: employee makes good part of the expense of providing the benefits
  9. EIM21728
    10% limit: example of calculating the net amount of the earnings: employee makes good part of the expense of providing the benefits: interaction with £8,500 a year threshold
  10. EIM21729
    Corporate hospitality
Hospitality box
  1. EIM21729
    Corporate hospitality
Housing for key workers
  1. EIM21735
    Overview of the scheme and eligibility
  2. EIM21736
    Loans (including equity loans) and shared ownership