Non-cash vouchers
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