– see also Vouchers

Apportionment of cost

Commentary – Tax Reporter ¶414-000 ; Tax Reporter ¶493-190
HMRC Guidance – EIM44040

Approved schemes

Legislation/Regulatory – ITEPA2003 s. 79

Availability to public generally

Legislation/Regulatory – ITEPA2003 s. 78

Cash equivalent of benefit treated as earnings

Legislation/Regulatory – ITEPA2003 s. 81

Cost of provision

Legislation/Regulatory – ITEPA2003 s. 77

Dispensations

Legislation/Regulatory – ITEPA2003 s. 96
HMRC Guidance – EIM16180 ; EIM30085

Disregard for money/goods or services obtained

Legislation/Regulatory – ITEPA2003 s. 95

Earnings

Commentary – Tax Reporter ¶414-000
HMRC Guidance – EIM44040

Employee benefits

Commentary – Essential Tax Companion ¶9415

Exceptions

Commentary – Tax Reporter ¶414-025
HMRC Guidance – EIM16040

Family members

Commentary – Tax Reporter ¶414-000
HMRC Guidance – EIM44040

Generally

Legislation/Regulatory – SI 2001/1004 Sch. 2, para. 15

Meaning

Commentary – Tax Reporter ¶414-000
Legislation/Regulatory – ITEPA2003 s. 75, 721
HMRC Guidance – BIM47106 ; EIM16080 ; EIM16110 ; EIM20504 ; EIM21002 ; EIM21003 ; EIM21800 ; EIM40031 ; EIM44040

PAYE

Commentary – Tax Reporter ¶493-190 ; Tax Reporter ¶497-000
Legislation/Regulatory – ITEPA2003 s. 693

Payment of sums exempt from tax

Legislation/Regulatory – ITEPA2003 s. 80

Provision by reason of employment

Legislation/Regulatory – ITEPA2003 s. 73

Provision for/receipt by member of employee's family

Legislation/Regulatory – ITEPA2003 s. 74

Sickness benefits-related vouchers

Legislation/Regulatory – ITEPA2003 s. 76