Availability to public generally

Legislation/Regulatory – ITEPA2003 s. 85

Cars, expenditure on

Legislation/Regulatory – ITEPA2003 s. 269

Cash equivalent benefit treated as earnings

Legislation/Regulatory – ITEPA2003 s. 87
HMRC Guidance – EIM01550 ; EIM05040 ; EIM06300 ; EIM50100

Cheque vouchers, meaning

Legislation/Regulatory – ITEPA2003 s. 84(4)
HMRC Guidance – EIM16048

Childcare

Legislation/Regulatory – ITEPA2003 s. 84(2A), 87(3A), 95(3A), 270A

Class 1 exclusion

Commentary – Tax Reporter ¶1006-730

Deductions from earnings

Legislation/Regulatory – ITEPA2003 s. 361, 362

Deemed earnings

Commentary – Tax Reporter ¶1006-675
Case Law – Abbott v. Philbin (H.M. Inspector of Taxes) ; BEAK (H.M. INSPECTOR OF TAXES) v. ROBSON ; Kent Food Ltd v. R & C Commrs ; Mimtec Ltd v IR Commrs

Dispensations

Legislation/Regulatory – ITEPA2003 s. 96

Disregard for money/goods or services obtained

Legislation/Regulatory – ITEPA2003 s. 95

Employee benefits

Commentary – Tax Reporter ¶433-800 ; Tax Reporter ¶433-810 ; Tax Reporter ¶458-020

Exempt use to obtain exempt benefits

Legislation/Regulatory – ITEPA2003 s. 96A

Exemption from tax

Legislation/Regulatory – FA2006 s. 60(4), (5) ; ITEPA2003 s. 266
HMRC Guidance – EIM16105 ; NIM02420 ; NIM06360 ; NIM06365 ; NIM06390

Gifts from third parties

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

Incidental overnight expenses and benefits

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

Meaning

Legislation/Regulatory – ITEPA2003 s. 84, 721
HMRC Guidance – EIM16040 ; NIM02413

National Insurance contributions

Commentary – Quick Overview ¶12350

PAYE

Commentary – Tax Reporter ¶493-190 ; Tax Reporter ¶497-010
Legislation/Regulatory – ITEPA2003 s. 694

Payment by way of

Legislation/Regulatory – SI 2001/1004 reg. 6, 9, 14, 15, Sch. 3, Pt. V

Provision by reason of employment

Legislation/Regulatory – ITEPA2003 s. 82
HMRC Guidance – EIM00513 ; EIM00530 ; EIM10220

Provision for/receipt by member of employee's family

Legislation/Regulatory – ITEPA2003 s. 83

Transport vouchers

Generally

Commentary – Tax Reporter ¶414-060
HMRC Guidance – EIM16066 ; EIM16067

Meaning

Legislation/Regulatory – ITEPA2003 s. 84(3)
HMRC Guidance – EIM16060

Pre-26 March 1982 arrangements

Legislation/Regulatory – ITEPA2003 s. 86
HMRC Guidance – EIM16070 ; NIM02419

Year in which earnings treated as received

Legislation/Regulatory – ITEPA2003 s. 88