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HMRC internal manual

Employment Income Manual

HM Revenue & Customs
, see all updates

Particular benefits: tax free remuneration

For the system that employers who wish to make “free of tax” payments to their employees can adopt see EIM07700.

For guidance where PAYE tax is not deducted from certain directors’ earnings see EIM21790 onwards.

See EIM11800 onwards where the failure to deduct tax is in respect of a readily convertible asset.