Benefits-in-kind

Commentary – Tax Reporter ¶485-100
HMRC Guidance – EIM11342 ; EIM50010

Board and lodging exemption

Commentary – Tax Reporter ¶485-100
HMRC Guidance – EIM11342 ; EIM50010

Casual workers

Commentary – Tax Reporter ¶485-160
HMRC Guidance – ESM4001 ; ESM4002

Racehorse trainers and stud farm employees

Commentary – Tax Reporter ¶485-120
HMRC Guidance – EIM68500

Stable lads

Commentary – Tax Reporter ¶485-140
HMRC Guidance – EIM31815 ; EIM68502 ; EIM68515 ; EIM68520 ; EIM68525