EIM21603 - 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

  1. EIM21730
    Incentive scheme awards
  2. EIM21617
    Internet access in the employee’s home
  3. EIM21735
    Overview of the scheme and eligibility
  4. EIM21831
    Late night taxis and breakdown in car sharing arrangements
  5. EIM21733
    Leave travel facilities for the Armed Forces
  6. EIM21740
    Loans released or written off
  7. EIM21741
    Special rules
  8. EIM21742
    Exceptions from charge
  9. EIM21743
    Loans written off after retirement or ceasing to be within a UK charge to tax in respect of the loan
  10. EIM21744
    Loans written off on termination of employment: interaction with £30,000 exemption
  11. EIM21745
    Loans made by trustees of settlement of which borrower or their spouse is a settlor
  12. EIM21746
    Loans made by close companies
  13. EIM21747
    Student loans: paid by employer or written off
  14. EIM21750
    Long service awards
  15. EIM21670
    Subsidised meals including canteen meals and working lunches
  16. EIM21671
    Canteen meals
  17. EIM21672
    Subsidised meals on the employer's premises or in a canteen
  18. EIM21672a
    Reimbursement of cost of food brought in by employee
  19. EIM21673
    Examples
  20. EIM21674
    Meal vouchers
  21. EIM21675
    Canteen arrangements: when do they count as earnings?
  22. EIM21676
    Canteen arrangements: no exemption from 6 April 2011 in cases of salary sacrifice or flexible remuneration
  23. EIM21677
    Canteen arrangements: how the restriction to the exemption works
  24. EIM21679
    Canteen arrangements: examples of changes to remuneration package
  25. EIM21760
    General
  26. EIM21761
    Medical treatment: employer contracts with hospital or medical practitioner
  27. EIM21762
    Medical expenses, treatment and medical insurance: general
  28. EIM21763
    Medical insurance: apportionment of group premiums
  29. EIM21764
    Group premiums relate to retired employees
  30. EIM21765
    Cost of periodic medical check-ups and eye tests
  31. EIM21766
    Medical treatment when working abroad
  32. EIM21770
    Operational risk injuries and occupational diseases
  33. EIM21772
    Trust funds set up by employers to pay for medical expenses
  34. EIM21774
    Recommended medical treatment to help an employee return to work
  35. EIM21775
    Recommended medical treatment to help an employee return to work - definition of health care professional
  36. EIM21776
    Recommended medical treatment to help an employee return to work - definition of recommended medical treatment
  37. EIM21777
    Recommended medical treatment to help an employee return to work - miscellaneous issues
  38. EIM21778
    Mobile telephones: exemption for 2006/07 onwards: overview
  39. EIM21779
    Mobile telephones: details of exemption for 2006/07 onwards:
  40. EIM21780
    Mobile telephones: general overview
  41. EIM21781
    Mobile telephones: hands-free kit
  42. EIM21790
    PAYE tax not deducted from director's earnings
  43. EIM21791
    To which directors do the special rules apply and when do they apply?
  44. EIM21792
    The amount chargeable and when chargeable
  45. EIM21800
    Pension and death benefit provisions
  46. EIM21801
    Directors and employees of groups of companies
  47. EIM21802
    Exemption for pensions advice
  48. EIM21803
    Exemptions for pensions advice
  49. EIM21804
    Protection of vulnerable groups monitoring scheme: exemption