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HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
, see all updates

Van and van fuel benefit from 2005/06: contents

VAN BENEFIT: scope of the charge
  1. EIM22701
    Van benefit from 2005/06: scope - when it applies
  2. EIM22702
    Van benefit from 2005/06: structure (table)
  3. EIM22705
    Van benefit from 2005/06: transition to the new regime (table)
  4. EIM22710
    Van benefit from 2005/06: scope and prohibition of other tax charges
  5. EIM22715
    Van and van fuel benefit from 2005/06: Class 1A National Insurance contributions payable by employers
  6. EIM22716
    Van and van fuel benefit from 2005/06: fair bargain
Van benefit: definitions
  1. EIM22725
    Van benefit from 2005/06: definitions - van
  2. EIM22729
    Van benefit from 2005/06: definitions - age of van
  3. EIM22730
    Van benefit from 2005/06: definitions - design weight
  4. EIM22735
    Van benefit from 2005/06: definitions - business travel
  5. EIM22740
    Van benefit from 2005/06: definitions - private use - kinds of private use
  6. EIM22745
    Van benefit from 2005/06: definitions - insignificant private use
Van benefit: special treatments
  1. EIM22760
    Van benefit from 2005/06: vans for family members
  2. EIM22765
    Van benefit from 2005/06: exceptions - pooled vans: vans where private use is prohibited
  3. EIM22770
    Van benefit from 2005/06: benefit not otherwise taxable - cash alternatives to vans
  4. EIM22775
    Van benefit from 2005/06: emergency vehicles
Van benefit: measuring the benefit
  1. EIM22790
    Van benefit from 2005/06: cash equivalent
  2. EIM22795
    Van benefit from 2005/06: restricted private use condition
  3. EIM22800
    Van benefit from 2005/06: commuter use requirement
  4. EIM22805
    Van benefit from 2005/06: business travel requirement
Van benefit: measuring the benefit - adjustments
  1. EIM22820
    Van benefit from 2005/06: reduction because van unavailable
  2. EIM22825
    Van benefit from 2005/06: meaning of unavailable
  3. EIM22830
    Van benefit from 2005/06: treatment of shared vans
  4. EIM22840
    Van benefit from 2005/06: payments for private use of vans
  5. EIM22845
    Van benefit from 2014/15: payments for private use of vans
  6. EIM22850
    Van benefit from 2005/06: replacement vans
Van benefit: examples
  1. EIM22870
    Van benefit from 2005/06: examples - the basic cases
  2. EIM22872
    Van benefit from 2005/06: example - unavailability
  3. EIM22874
    Van benefit from 2005/06: example - shared vans
  4. EIM22876
    Van benefit from 2005/06: example - payments for private use
  5. EIM22878
    Van benefit from 2005/06: example - replacement vans
  6. EIM22880
    Van benefit from 2005/06: examples - insignificant private use
VAN FUEL BENEFIT
  1. EIM22900
    Van fuel benefit from 2005/06: introduction
  2. EIM22905
    Van fuel benefit from 2005/06: similarities to car fuel benefit
  3. EIM22910
    Van fuel benefit from 2005/06: differences from car fuel benefit
  4. EIM22915
    Van fuel benefit from 2005/06: cash equivalent
  5. EIM22920
    Van fuel benefit from 2005/06: when cash equivalent is nil
  6. EIM22925
    Van fuel benefit from 2005/06: van unavailable for part of the year
  7. EIM22930
    Van fuel benefit from 2005/06: if fuel withdrawn and not reinstated
  8. EIM22935
    Van fuel benefit from 2005/06: shared vans
  9. EIM22940
    Van fuel benefit from 2005/06: replacement vans
  10. EIM22945
    Van fuel benefit from 2005/06: making good
  11. EIM22980
    Van fuel benefit from 2005/06: example
HEAVY GOODS VEHICLES
  1. EIM22990
    Heavy goods vehicles: exemption
  2. EIM22991
    Heavy goods vehicles: definition
  3. EIM22992
    Heavy goods vehicles: scope of exemption
  4. EIM22993
    Heavy goods vehicles: treatment of vehicle which is not exempt