Part 3 Employment income: earnings and benefits etc. treated as earnings

United Kingdom

1. 1Earnings
2. 2Taxable benefits: the benefits code
3. 3Taxable benefits: expenses payments
4. 4Taxable benefits: vouchers and credit-tokens
5. 5Taxable benefits: living accommodation
6. 6Taxable benefits: cars, vans and related benefits
7. 7Taxable benefits: loans
8. 8Taxable benefits: notional loans in respect of acquisitions of shares
9. 9Taxable benefits: disposals of shares for more than market value
10. 10Taxable benefits: residual liability to charge
11. 11Taxable benefits: exclusion of lower-paid employments from parts of benefits code
12. 12Other amounts treated as earnings