ACCA F6考试：Employment Income-Exempt benefits
Exempt Benefits
Job-related accommodation.
Subsidised canteen available to all staff.
Removal expenses up to ￡8,000 per move paid for by an employer for a new employment position or when an employee's job is relocated.
Incidental personal expenses paid by the employer while the employee is required to stay away overnight on company business—up to ￡5 per night in UK, ￡10 per night abroad (e.g. telephoning home, newspapers, laundry). If the amount received exceeds the ￡5 or ￡10 limit, the whole amount received is then taxable.
Car parking spaces at or near place of work.
Use of a pool car.
Use of van, unless private use is significant.
Workplace nursery provision (or cr
