£8,500 threshold, determination

Accommodation

– see 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

– see also 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

– see Childcare

Christmas gifts

Class 1A contributions

Company vehicles and fuel

– see Cars and vans

Compliance checklists

Computation of employer's taxable profits, deductions

– see 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

– see also Credit-tokens

Generally

Cycles or cyclist's

Employer-provided meals

Safety equipment

Cyclists

Breakfasts

Cycles and safety equipment

Death benefits

Deductions for employer providing

– see Deductions

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

Educational courses, tax-free payments

Employer's taxable profits, deductions

– see Deductions

Employer-financed retirement benefits schemes

Employment related payments

Employment, meaning

Enterprise management incentives

Entertainment

Exceptions from charge

Exemptions

Expenses

– see 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

– see Employment-related loans; Beneficial loans; employment related 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

Medical treatment benefits

Minor benefits

Minor benefits, exemption

Mobile phones

Mobile telephones

National Insurance contributions

Generally

Non-approved pension schemes

Non-cash

Non-cash vouchers

– see also Non-cash vouchers

Generally

Notice of nil liability

Parking facilities

Parties and functions

PAYE

– see also PAYE

Generally

Payrolling

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 allowance

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

– see also 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

– see also Termination payments

Generally

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

Travel and subsistence

Travelling to and from work

Trivial benefits

Value added tax

Vans

Vouchers

Generally

Welfare counselling

Workplace nurseries

Works bus services

Works transport services