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HMRC internal manual

Employment Income Manual

Particular benefits: supplies and services provided other than on the employer's premises: excluded benefits

Section 316(5) ITEPA 2003

Some benefits are excluded from the exemption for work related supplies and services provided other than on the employer’s premises (see EIM21611). The excluded benefits are:

  • any motor vehicle
  • boats, including yachts
  • aircraft, including helicopters
  • the extension, conversion or alteration of any living accommodation, or the construction or alteration of any building or structure on land adjacent to living accommodation and enjoyed with it.