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HMRC internal manual

Employment Income Manual

From:
HM Revenue & Customs
Published:
Updated:
, see all updates

  1. Contents
  2. EIM44000

Optional remuneration arrangements: Contents

  1. EIM44010
    Definition
  2. EIM44020
    The amount foregone
  3. EIM44030
    Transitional provision
  4. EIM44040
    Vouchers and credit tokens
  5. EIM44050
    Living accommodation
  6. EIM44060
    Cars with CO2 emissions of 75 grams or less per kilometre
  7. EIM44070
    Cars made available for private use
  8. EIM44080
    Car fuel made available for private use
  9. EIM44090
    Vans made available for private use
  10. EIM44100
    Van fuel made available for private use
  11. EIM44105
    Cars, vans and exempt heavy goods vehicles: Connected benefits
  12. EIM44110
    Taxable cheap loans
  13. EIM44120
    Employment-related benefits
  14. EIM44121
    Employment related benefits – transfer of assets
  15. EIM44130
    General exclusion from exemptions
  16. EIM44131
    Excluded exemptions
  17. EIM44132
    Special case exemptions
  18. EIM44140
    Particular issues: mileage allowance payments
  19. EIM44141
    Particular issues: Charitable giving
  20. EIM44142
    Particular issues: Shares
  21. EIM44143
    Particular issues: Pre-employment negotiations
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