Chapter EIM15026

CourtHM Revenue & Customs
Published date22 May 2014
Record NumberEIM15026
Section 393B(3)(d) Income Tax (Earnings and Pensions) Act 2003 Employer-Financed Retirement Benefits (Excluded Benefits for Tax Purposes) Regulations 2007 S.I. 2007 No.3537

The provision of a welfare counselling benefit which has the character of a relevant benefit can be an excluded benefit in certain circumstances.

The provision of welfare counselling is an excluded benefit if it would have been exempted under the Income Tax (Benefits in Kind) (Exemption for Welfare Counselling) Regulations 2000 had the recipient been provided with it in the course of their former employment (see EIM21845).

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