Cash vouchers
– 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
Disregard for money/goods or services obtained
Legislation/Regulatory –
ITEPA2003 s. 95
Earnings
Commentary –
Tax Reporter ¶414-000
HMRC Guidance –
EIM44040
Employee benefits
Commentary –
Quick Overview ¶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
HMRC Guidance –
BIM47106
;
EIM11404
;
EIM16080
;
EIM16110
;
EIM20504
;
EIM21002
;
EIM21003
;
EIM21800
;
EIM21869
;
EIM40031
;
EIM44040
;
NIM02497
PAYE
Commentary –
Tax Reporter ¶493-190
;
Tax Reporter ¶497-000
Legislation/Regulatory –
ITEPA2003 s. 693
HMRC Guidance –
EIM11950
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