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HMRC internal manual

Tax Credits Technical Manual

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HM Revenue & Customs
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Income: employment income rules - Specific payments and benefits in kind excluded from employment income for tax credit purposes: Vouchers and Credit Tokens

The Tax Credits (Definition and Calculation of Income) Regulations 2002, Reg 4(4) (item 11D)

A non-cash voucher or credit token, where no liability to income tax arises under Part 4, Chapter 6 of ITEPA 2003.

(See EIM16100 and EIM16105)

The Tax Credits (Definition and Calculation of Income) Regulations 2002, Reg 4(4) (item 11E)

A free or subsidised meal voucher or token if no liability to income tax arises in section 317 of ITEPA.