Availability to public generally

Cars, expenditure on

Cash equivalent benefit treated as earnings

Cheque vouchers, meaning

Childcare

Class 1 exclusion

Deductions from earnings

Deemed earnings

Dispensations

Disregard for money/goods or services obtained

Employee benefits

Exempt use to obtain exempt benefits

Exemption from tax

Gifts from third parties

Incidental overnight expenses and benefits

Meaning

National Insurance contributions

PAYE

Payment by way of

Provision by reason of employment

Provision for/receipt by member of employee's family

Transport vouchers

Generally

Meaning

Pre-26 March 1982 arrangements

Year in which earnings treated as received