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HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
, see all updates

Particular benefits: benefits and exemptions from R to Z: contents

For benefits and exemptions from A to P see EIM21601 to 21603.

Benefits and exemptions from R to Z

Retraining costs
  1. EIM21806
    Retraining costs
Scale rate expenses payments
  1. EIM21807
    Scale rate expenses payments
Security expenditure
  1. EIM21810
    Special security measures
  2. EIM21811
    What is a security asset or service?
  3. EIM21812
    Part use of a security asset
  4. EIM21813
    Action by nominated Inspector
  5. EIM21814
    Action by nominated Inspector: appeals
  6. EIM21815
    Action by nominated Inspector: dispensations
Sick pay schemes: contribution by the employer
  1. EIM21820
    Sick pay schemes
Sporting/recreational facilities
  1. EIM21825
    Exemption for sports and recreation facilities: general
  2. EIM21826
    Exclusion of mechanically propelled vehicles and domestic premises
  3. EIM21827
    More than one employer involved in providing facilities: restricted use by local residents
Tax-free remuneration
  1. EIM21830
    Tax-free remuneration
Taxis
  1. EIM21831
    Late night taxis and breakdown in car sharing arrangements
  2. EIM21832
    First condition - later than usual and until at least 9pm
  3. EIM21833
    Second condition – irregular occasions
  4. EIM21834
    Third condition – public transport ceased or not reasonable to expect employee to use it
Telephones
  1. EIM21615
    Employer subscribes for telephone line in the employee's home
  2. EIM21616
    Employer subscribes for telephone line in the employee’s home: employments where the exemption is likely to apply
Third party entertainment
  1. EIM21835
    General
  2. EIM21836
    Meaning of 'entertainment'
  3. EIM21837
    Conditions to be satisfied for exemption
  4. EIM21838
    Multi-purpose vouchers and credit tokens
  5. EIM21839
    Interaction with £8,500 calculation
  6. EIM21840
    Interaction with Section 356 ITEPA 2003: liaison with accounts office
Travel buddy or carer
  1. EIM21842
    Services of travel buddy or carer
Travel cards (including Oyster cards)
  1. EIM16065
    Travel cards: overview
Trivial benefits
  1. EIM21860
    Treatment of benefits that are trivial in amount (to 5 April 2016)
  2. EIM21861
    Factors to bear in mind (to 5 April 2016)
  3. EIM21862
    Action to take (to 5 April 2016)
  4. EIM21863
    Examples (to 5 April 2016)
  5. EIM21864
    Conditions to be satisfied (from 6 April 2016)
  6. EIM21865
    Conditions to be satisfied - the cost of the trivial benefit (from 6 April 2016)
  7. EIM21866
    Cash and cash vouchers (from 6 April 2016)
  8. EIM21867
    Contractual obligation (from 6 April 2016)
  9. EIM21868
    Not in recognition of particular services (from 6 April 2016)
  10. EIM21869
    Directors and other officers of close companies (from 6 April 2016)
  11. EIM21870
    Directors and other officers of close companies – members of their family or household (from 6 April 2016)
  12. EIM21871
    Relationship with other exemptions (from 6 April 2016)
  13. EIM21872
    Miscellaneous issues (from 6 April 2016)
Welfare counselling
  1. EIM21845
    Exemption for welfare counselling
Workplace nurseries
  1. EIM21900
    Workplace nurseries
Works bus exemption and public bus subsidies
  1. EIM21850
    Exemption for works buses
  2. EIM21855
    Exemption for subsidies to public bus services