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HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
, see all updates

Particular benefits: benefits and exemptions from I to P: contents

For benefits and exemptions from A to H see EIM21601 to 21602. For benefits and exemptions from R to Z see EIM21604.

Benefits and exemptions from I to P

Incentive award schemes
  1. EIM21730
    Incentive scheme awards
Internet access
  1. EIM21617
    Internet access in the employee’s home
Key workers - housing
  1. EIM21735
    Overview of the scheme and eligibility
Late night transport
  1. EIM21831
    Late night taxis and breakdown in car sharing arrangements
Leave travel facilities for the Armed Forces
  1. EIM21733
    Leave travel facilities for the Armed Forces
Loans released or written off
  1. EIM21740
    Loans released or written off
  2. EIM21741
    Special rules
  3. EIM21742
    Exceptions from charge
  4. EIM21743
    Loans written off after retirement or ceasing to be within a UK charge to tax in respect of the loan
  5. EIM21744
    Loans written off on termination of employment: interaction with £30,000 exemption
  6. EIM21745
    Loans made by trustees of settlement of which borrower or their spouse is a settlor
  7. EIM21746
    Loans made by close companies
  8. EIM21747
    Loans made to students subsequently paid or written off by an employer
Long service testimonial awards
  1. EIM21750
    Long service awards
Meals in a canteen or elsewhere on an employer's premises
  1. EIM21670
    Subsidised meals including canteen meals and working lunches
  2. EIM21671
    Canteen meals
  3. EIM21672
    Subsidised meals on the employer's premises or in a canteen
  4. EIM21673
    Examples
  5. EIM21674
    Meal vouchers
  6. EIM21675
    Canteen arrangements: when do they count as earnings?
  7. EIM21676
    Canteen arrangements: no exemption from 6 April 2011 in cases of salary sacrifice or flexible remuneration
  8. EIM21677
    Canteen arrangements: how the restriction to the exemption works
  9. EIM21679
    Canteen arrangements: examples of changes to remuneration package
Medical treatment, insurance and expenses
  1. EIM21760
    General
  2. EIM21761
    Medical treatment: employer contracts with hospital or medical practitioner
  3. EIM21762
    Medical expenses, treatment and medical insurance: general
  4. EIM21763
    Medical insurance: apportionment of group premiums
  5. EIM21764
    Group premiums relate to retired employees
  6. EIM21765
    Cost of periodic medical check-ups and eye tests
  7. EIM21766
    Medical treatment when working abroad
  8. EIM21770
    Operational risk injuries and occupational diseases
  9. EIM21772
    Trust funds set up by employers to pay for medical expenses
  10. EIM21774
    Recommended medical treatment to help an employee return to work
  11. EIM21775
    Recommended medical treatment to help an employee return to work - definition of health care professional
  12. EIM21776
    Recommended medical treatment to help an employee return to work - definition of recommended medical treatment
  13. EIM21777
    Recommended medical treatment to help an employee return to work - miscellaneous issues
Mobile telephones
  1. EIM21778
    Mobile telephones: exemption for 2006/07 onwards: overview
  2. EIM21779
    Mobile telephones: details of exemption for 2006/07 onwards:
  3. EIM21780
    Mobile telephones: general overview
  4. EIM21781
    Mobile telephones: hands-free kit
PAYE not deducted from a director's emoluments
  1. EIM21790
    PAYE tax not deducted from director's earnings
  2. EIM21791
    To which directors do the special rules apply and when do they apply?
  3. EIM21792
    The amount chargeable and when chargeable
Pension provision
  1. EIM21800
    Pension provisions
  2. EIM21801
    Directors and employees of groups of companies
  3. EIM21802
    Exemption for pensions advice
Protection of vulnerable groups monitoring scheme
  1. EIM21804
    Protection of vulnerable groups monitoring scheme: exemption