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    Income tax - Employment income - Expenses and benefits - II. Benefits in kind - Non-taxable benefits - Summary - 27280

    The following table provides a summary of the benefits which are not taxable on any employee. General area Specific benefit Basic conditions Reference ¶¶ Trivial benefits Any, other than cash...

    HMRC tweaks guidance on tax-free phones

    HMRC tweaks guidance on tax-free phones..Two tax-free phones. HMRC has recently confirmed that it’s possible for an employee or director to have two tax-free mobile phones where one of them...

    Gifts to companies - are they taxable?

    One of our subscribers received several cases of wine from a grateful customer. They were sent to the company, but intended to go to the directors and employees. What’s the tax position?

    Can your employer clients give a tax-free perk?

    Your employer clients might wish to offer life insurance for their directors or employees by paying premiums for standard policies. However, this gives rise to a tax charge. Is there a more efficient way...

    Is there a tax-free way to help a worker in distress?

    One of your employees is going through a rough time personally and it’s affecting their work. Naturally you want to help them, and not just because it will benefit your business. You’re happy...

    No more tax relief for subsistence?

    No more tax relief for subsistence?..Business meals. The rules allow businesses to pay tax and NI-free sums to directors and employees to cover the cost of meals they buy while on business. However, the...

    Claim business expenses tax and NI efficiently

    You can reimburse employees for the costs they incur in using personally-owned equipment for work, e.g. a laptop and printer. Calculating how much to pay is fiddly so can you give them a flat...

    Fit for Work changes rolled out

    From autumn 2015 employers will be able to refer staff directly to the Fit for Work scheme to help get them back to work sooner. There’s also a related tax break. What is it and how does it...

    Bikes - a tax break in time for the summer

    With fine weather on the way (fingers crossed!) it’s time to dust off your old bicycle or perhaps invest in a new one. Rather than dip into your own pocket could your company take advantage...

    Trivial benefits exemption scrapped

    Trivial benefits exemption scrapped.. In yr.1, iss.9, pg.2 (see Follow up ) we extolled the announcement of a new statutory exemption for trivial benefits in kind which was due to come into effect from...