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HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
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Benefits: exemption for employer-supported childcare: structure of guidance: contents

The guidance is set out in blocks as follows:

Tax years up to the year ended 5 April 2005
  1. EIM21902
    Benefits: exemption for employer supported childcare: summary of changes introduced with effect from 6 April 2005
  2. EIM21905
    Benefits: exemption for workplace nurseries: overview of the rules to 5 April 2005
  3. EIM21910
    Benefits: exemption for workplace nurseries: meaning of childcare to 5 April 2005
  4. EIM21915
    Benefits: exemption for workplace nurseries: premises provided by the employer: conditions to be met to 5 April 2005
  5. EIM21920
    Benefits: exemption for workplace nurseries: joint provision with other employers: further conditions to 5 April 2005
  6. EIM21925
    Benefits: exemption for workplace nurseries: responsibility for financing: to 5 April 2005
  7. EIM21930
    Benefits: exemption for workplace nurseries: responsibility for management: to 5 April 2005
  8. EIM21940
    Benefits: exemption for workplace nurseries: meaning of eligible children: to 5 April 2005
  9. EIM21945
    Benefits: exemption for workplace nurseries: exclusion where premises used as private dwelling: to 5 April 2005
  10. EIM21950
    Benefits: exemption for workplace nurseries: registration requirements: to 5 April 2005
  11. EIM21960
    Benefits: exemption for workplace nurseries: non-statutory business clearance applications
Commercially marketed nursery schemes to 5 April 2005
  1. EIM21970
    Benefits: exemption for workplace nurseries: commercially marketed nursery schemes: background: how the schemes work: contents
  2. EIM21971
    Benefits: exemption for workplace nurseries: commercially marketed nursery schemes: tax consequences
  3. EIM21972
    Benefits: exemption for workplace nurseries: commercially marketed nursery schemes: dealing with approaches from employers
  4. EIM21973
    Benefits: exemption for workplace nurseries: commercially marketed nursery schemes: dealing with disputes
Changes introduced with effect from 6 April 2005
  1. EIM21990
    Benefits: exemptions for certain employer supported childcare from 6 April 2005: contents
  2. EIM21995
    Benefits: exemptions for certain employer supported childcare from 6 April 2005: summary of the new provisions
Workplace nurseries with effect from 6 April 2005
  1. EIM22000
    Benefits: exemptions: workplace nursery provision from 6 April 2005
  2. EIM22001
    Benefits: Exemptions: Workplace nursery provision from 6 April 2005
  3. EIM22002
    Benefits: Exemptions: Workplace nurseries from 6 April 2005: Condition A
  4. EIM22003
    Benefits: Exemptions: Workplace nurseries from 6 April 2005: Condition B
  5. EIM22004
    Benefits: Exemptions: Workplace nurseries from 6 April 2005: Condition C
  6. EIM22005
    Benefits: Exemptions: Workplace nurseries from 6 April 2005: Condition D
  7. EIM22006
    Benefits: Exemptions: Workplace nurseries from 6 April 2005: partnership requirements: premises on which childcare is provided
  8. EIM22007
    Benefits: Exemptions: Workplace nurseries from 6 April 2005: responsibility for financing and managing the provision of childcare
Other employer-supported childcare
  1. EIM22010
    Benefits: exemptions: “other childcare” supported by the employer: rules from 6 April 2005 to 5 April 2011
  2. EIM22011
    Benefits: exemptions: childcare and childcare vouchers supported by the employer: rules from 6 April 2005 to 5 April 2011: the exempt amount
  3. EIM22012
    Benefits: exemptions: childcare and childcare vouchers supported by the employer: rules from 6 April 2011: the exempt amount
  4. EIM22015
    Benefits: exemptions: other childcare and childcare vouchers: availability to all employees
  5. EIM22016
    Benefits: exemptions: other childcare and childcare vouchers: availability to all employees: relevant low-paid employees
Meaning of important terms
  1. EIM22020
    Benefits: exemptions: childcare and childcare vouchers: rules from 6 April 2005: meaning of “child”, “disabled child” and “patient”
  2. EIM22025
    Benefits: exemptions: childcare and childcare vouchers: rules from 6 April 2005: meaning of “parental responsibility”
  3. EIM22030
    Benefits: exemptions: childcare and childcare vouchers: rules from 6 April 2005: meaning of “care” and “qualifying childcare”