EIM44000 - Optional remuneration arrangements: Contents
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      EIM44010Definition
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      EIM44020The amount foregone
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      EIM44030Transitional provisions
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      EIM44040Vouchers and credit tokens
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      EIM44050Living accommodation
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      EIM44060Cars with CO2 emissions of 75 grams or less per kilometre
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      EIM44070Cars made available for private use
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      EIM44080Car fuel made available for private use
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      EIM44090Vans made available for private use
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      EIM44100Van fuel made available for private use
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      EIM44105Cars, vans and exempt heavy goods vehicles: connected benefits
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      EIM44110Taxable cheap loans
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      EIM44120Employment-related benefits
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      EIM44121Employment related benefits – transfer of assets
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      EIM44130General exclusion from exemptions
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      EIM44131Excluded exemptions
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      EIM44132Special case exemptions
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      EIM44140Particular issues: mileage allowance payments
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      EIM44141Particular issues: Charitable giving
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      EIM44142Particular issues: Shares
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      EIM44143Particular issues: Pre-employment negotiations