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    Income tax - Employment income - Expenses and benefits - II. Benefits in kind - Taxable benefits - 27405

    Subject to the trivial benefits rule, all employees are taxable on benefits which are not statutorily exempt (¶27280).

    Income tax - Employment income - Expenses and benefits - II. Benefits in kind - Taxable benefits - Vouchers and credit cards - Vouchers and credit tokens - 27525

    Unless exempt, when any employee (or a family member (¶27255)) receives vouchers or credit tokens, an assessable benefit arises. A voucher is defined as any voucher, stamp or similar document,...

    Income tax - Employment income - Expenses and benefits - II. Benefits in kind - Taxable benefits - Vehicles - c. Company vans - Provision of van - 27770

    The cash equivalent of the van benefit for 2019/20 is £3,430 (2018/19: £3,350). The amount of the cash equivalent is reduced where the van is either unavailable (¶27695) or is a shared van....

    PAYE and NIC - Pay as you earn - Other payments and deductions - Benefits and expense payments - Payrolling of benefits - 40940

    Since 6 April 2016, an employer can choose to process certain benefits via the payroll. This treatment can be applied to all benefits except living accommodation and beneficial loans.Comment...

    Sharing the company car tax efficiently

    Your company provides a car which you and your other half share. Naturally, there’s tax to pay on this benefit in kind but how can you arrange it so that it’s charged at the lowest possible...

    New tax exemption for homeworkers

    If staff are working from home you can temporarily reimburse the cost of equipment they need to buy on a tax and NI-free basis.

    Company van agreement

    Company van agreementUnlike company cars, you can provide your employees with a company van for business use which includes commuting to and from the workplace. To ensure no benefit arises, any private...

    6. Benefit in kind charge on outstanding loan - What is the benefit in kind charge?

    What is the benefit in kind charge?The rules for taxing benefits in kind changed on 6 April 2016. Since then the same rules apply regardless of the level of the employee’s earnings (with...

    Reducing your tax bill on perks

    In anticipation of another scorching summer you’ve used company cash to buy three mobile air conditioning units for your home. You realise that there will be tax and NI to pay on this perk,...

    If the company pays, how much will it cost you?

    From time to time your company pays one or two small personal bills so you don’t give it much thought. You now want go a step further and get the company pay a bill for member of your family....