HMRC internal manual

Employment Income Manual

EIM21602 - Particular benefits: benefits and exemptions from C to H: contents

For benefits and exemptions from A to B see EIM21601. For benefits and exemptions from I to Z see EIM21603 to EIM21604.

Benefits and exemptions from C to H

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
Congestion charging
  1. EIM21680
    Congestion charges
Examination grants to employees
  1. EIM21705
    Examination awards and grants
Further education and training costs
  1. EIM21707
    Further education and training costs
Gifts in kind from third parties
  1. EIM21715
    Gifts in kind from third parties