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HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
, see all updates

Benefits: vans (to 2004/05): list of contents

Van benefit
  1. EIM22051
    Van benefit to 2004/05: general
  2. EIM22060
    Van benefit to 2004/05: when it applies
  3. EIM22061
    Van benefit to 2004/05: exceptions
  4. EIM22062
    Van benefit to 2004/05: meaning of private use and business travel
  5. EIM22065
    Van benefit to 2004/05: meaning of van
  6. EIM22066
    Van benefit to 2004/05: meaning of design weight
  7. EIM22067
    Van benefit to 2004/05: meaning of age of van
  8. EIM22068
    Van benefit to 2004/05: scope and prohibition of other tax charges
  9. EIM22069
    Van benefit to 2004/05: fair bargain
  10. EIM22070
    Van benefit to 2004/05: what is a shared van?
  11. EIM22072
    Van benefit to 2004/05: meaning of exclusive period
Measuring the benefit
  1. EIM22075
    Van benefit to 2004/05: calculation of cash equivalent
  2. EIM22077
    Van benefit to 2004/05: overriding limit on charge
Van benefit to 2004/05: overriding limit on charge (94901)
  1. EIM22080
    Van benefit to 2004/05: value of exclusive availability
  2. EIM22082
    Van benefit to 2004/05: exclusive availability: meaning of unavailable
  3. EIM22084
    Van benefit to 2004/05: exclusive availability: payments for private use of van
Value of shared availability
  1. EIM22090
    Van benefit to 2004/05: value of shared availability (normal calculation)
  2. EIM22092
    Van benefit to 2004/05: meaning of "participating employee"
  3. EIM22095
    Van benefit to 2004/05: basic value of a shared van
  4. EIM22097
    Van benefit to 2004/05: value of shared availability (alternative calculation)
  5. EIM22100
    Van benefit to 2004/05: shared vans: payments for private use
Examples
  1. EIM22105
    Van benefit to 2004/05: exclusive availability: example
  2. EIM22106
    Van benefit to 2004/05: shared and exclusive vans: example 1
  3. EIM22107
    Van benefit to 2004/05: shared and exclusive vans: example 2
Heavy goods vehicles
  1. EIM22300
    Heavy goods vehicles: exemption