Employee benefits
£8,500 threshold, determination
Accommodation
Air miles
Anti-avoidance provisions
Arm's length valuation
Assets placed at employee's disposal
Assets transferred
Awards under staff suggestion schemes
Beneficial loans
Benefits code
Amounts taxable treated as earnings
Control, meaning
Deductions from
Director, meaning
Dispensations, lower-paid employment
Earnings, relationship with
Employment, meaning
Exclusion of lower-paid employments from parts of
Full-time working director
Generally
Lower-paid employment exclusion
Material interest, meaning
Meaning
Third party payments of money/transfer of assets
Transitional provisions
Bicycles and cycling equipment
Broadband access
Bus services
Generally
Salary sacrifice
Season tickets
Business use of home, expenses incurred
Canteen meals
Cars
Cash equivalent treated as earnings
Cash equivalent, charging provisions
Cash vouchers
Generally
Charge on cash equivalent
Exceptions from charge
General charging provision
Generally
Charge, all-employee benefits
Cheap loans
Child-care
Accounts
Generally
Tax relief restrictions from April 2011
Tax-free childcare for working parents
Childcare
Christmas gifts
Class 1A contributions
Compliance checklists
Computation of employer's taxable profits, deductions
Computer equipment
Contributions
Amount of
Definitions
Life assurance companies
Making of
Overview
Payment out of
Profits calculated before end of 9 month period
Provision of qualifying benefits
Timing of qualifying benefits
Cost of, determination
Annual rental value, meaning
Asset made available without transfer
Basic rule
Free or reduced rate services, valuation of
Market value, meaning
Persons providing benefit, meaning
Power to exempt minor benefits
Transfer of used or depreciated asset
Counselling and other outplacement services
Credit cards
Credit-tokens
Generally
Cycles or cyclist's
Employer-provided meals
Safety equipment
Cyclists
Breakfasts
Cycles and safety equipment
Death benefits
Deductions for employer providing
Deductions from person's earnings
Deemed earnings
Director's tax paid by employer
Director, meaning
Directors, meaning
Disabled employees
Minor benefits
Transport
Disabled employees, exemption for employment costs
Dispensations
Generally
Earnings
Education and training
Employer's taxable profits, deductions
Employer-financed retirement benefits schemes
Employment related payments
Employment, meaning
Enterprise management incentives
Entertainment
Exceptions from charge
Exemptions
Expenses
Expenses payments
Eye tests and glasses
Eye tests and special corrective appliances
Eye tests and spectacles
Family and household, meaning
Fuel vouchers etc.
Health screening
Home outside UK owned through company
Homeworkers
Incidental overnight expenses
Incidental private use of assets
Internet connection
Liability and indemnity insurance
Tax avoidance
Loans
Long-service awards
Lower-paid employments
Calculation of earnings rate for a tax year
Extra amounts to be added in connection with a car
Meaning
Parts of benefits code not applicable
Related employments
Lunchtime use of works bus
Meals, staff canteen/subsidised
Medical insurance
Medical treatment benefits
Minor benefits
Minor benefits, exemption
Mobile telephones
National Insurance contributions
Non-approved pension schemes
Non-cash
Non-cash vouchers
Generally
Notice of nil liability
Parking facilities
Parties and functions
PAYE
Generally
Pensions advice
Personal security assets or services
Priority share allocations
Public bus subsidies
Public transport bus services
Ramsay principle
Recreational benefits
Recreational facilities provided to third parties
Reimbursed expenses
Relocation expenses
Removal expenses
Residual liability to charge
Apportionment
Assets made available without transfer
Assets with business and private use
Benefit, meaning
Cash equivalent
Cash equivalent of benefit treated as earnings
Determination of cost of benefit
Employment-related benefits, meaning
Excluded assets
Excluded benefits, meaning
Generally
Making good by employee
Marginal cost basis
Market value
Person providing the benefit
Transfer of used/depreciated assets
Retirement benefits
Retraining courses
Round-sum allowances
Salary sacrifice
Anti-avoidance
Benefit in kind
Bus services
Canteen meals
Legislation
Notional salary, use of
Restrictions
Statutory maternity pay
Structuring arrangements
Scholarships
Generally
Season tickets
Seasonal gifts
Securities and shares
Share option schemes
Small gifts
Generally
Provided by third parties
Social security benefits
Sporting and recreational facilities
Sporting or recreational facilities
Sporting testimonial
Limited exemption
Staff canteen/subsidised meals
Subsidised meals
Subsidised meals provided to third parties
Supplies and services
Telephones
Termination payments
Third parties
Entertainment
Generally
Third party payments of money/transfer of assets
Threshold
Transfer of assets
Generally
Relocation, guaranteed selling price schemes
Transfer of assets, transaction costs
Travelling to and from work
Trivial benefits
Value added tax
Vans
Vouchers
Generally
Welfare counselling
Workplace nurseries
Works bus services
Works transport services