Availability to public

Legislation/Regulatory – ITEPA2003 s. 93

Benefit treated as earnings

Legislation/Regulatory – ITEPA2003 s. 94
HMRC Guidance – TCTM04109

Cars, expenditure on

Legislation/Regulatory – ITEPA2003 s. 269

Deductions from earnings

Legislation/Regulatory – ITEPA2003 s. 363

Dispensations

Legislation/Regulatory – ITEPA2003 s. 96

Disregard for money/goods or services obtained

Legislation/Regulatory – ITEPA2003 s. 95

Employee benefits

Commentary – Tax Reporter ¶414-100 ; Tax Reporter ¶433-800 ; Tax Reporter ¶433-810 ; Tax Reporter ¶433-820 ; Tax Reporter ¶458-040
HMRC Guidance – EIM44040

Exempt use to obtain exempt benefits

Legislation/Regulatory – ITEPA2003 s. 96A

Exemption from tax

Legislation/Regulatory – ITEPA2003 s. 267

Gifts from third parties

Legislation/Regulatory – ITEPA2003 s. 270, 324, 716

Incidental overnight expenses

Legislation/Regulatory – ITEPA2003 s. 268

Incidental overnight expenses and benefits

Commentary – Tax Reporter ¶432-900
HMRC Guidance – EIM02740 ; NIM06020 ; NIM06030

Meaning

Commentary – Tax Reporter ¶414-100
Legislation/Regulatory – ITEPA2003 s. 92, 721
HMRC Guidance – EIM16090 ; EIM44040

PAYE

Commentary – Tax Reporter ¶493-190 ; Tax Reporter ¶497-020
Legislation/Regulatory – ITEPA2003 s. 695

Provision by reason of employment

Legislation/Regulatory – ITEPA2003 s. 90
HMRC Guidance – EIM00513 ; EIM00530

Provision for/use by employee's family

Legislation/Regulatory – ITEPA2003 s. 91

Removal expenses and benefits

Legislation/Regulatory – ITEPA2003 s. 272(2)