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HMRC internal manual

Employment Income Manual

HM Revenue & Customs
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Exemption for amounts which would otherwise be deductible: Other benefits

S289D ITEPA 2003

Where a benefit is provided that would previously have been included in a dispensation, because a fully matching deduction is available, the exemption applies in the same way as to paid or reimbursed expenses. Benefits provided under a ‘relevant salary sacrifice arrangement’ are excluded from the exemption (see EIM30230).