| . |
99-00 |
98-99 |
| Profit sharing
scheme: 10% of earnings max |
£8,000 |
£8,000 |
| Savings-related
share options per month |
£250 |
£250 |
| Approved Share
Option Plans |
£30,000 |
£30,000 |
| Cheap loan
benefit tax-free if loan is up to |
£5,000 |
£5,000 |
| Golden handshake
exemption |
£30,000 |
£30,000 |
| Mobile telephone
assessment |
nil |
£200 |
| Relocation expenses
max tax-free |
£8,000 |
£8,000 |
| Profit related
pay tax-free: 20% of pay max |
£ 1,000* |
£2,000† |
| †Ceiling
reduced to £1,000 for profit periods starting 1.1.99 |
| *PRP
abolished for profit periods starting 1.1.00 |
