EIM21830 - Particular benefits: tax free remuneration

For the system that employers who wish to make 鈥渇ree of tax鈥� payments to their employees can adopt see EIM07700.

For guidance where PAYE tax is not deducted from certain directors鈥� earnings see EIM21790 onwards.

See EIM11800 onwards where the failure to deduct tax is in respect of a readily convertible asset.