EIM15029 - Employer-financed retirement benefits schemes: excluded benefits: writing of wills etc
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 benefit for the writing of a will which has the character of a relevant benefit can be an excluded benefit in certain circumstances.
The provision to a former employee of a service for the writing of a will or similar testamentary document is an excluded benefit if the cash equivalent of the benefit determined in accordance with the rules of s.203 ITEPA does not exceed 拢150 (see EIM21102).