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    Income tax - Employment income - Expenses and benefits - II. Benefits in kind - Taxable benefits - Living accommodation - 27465

    Living accommodation is not specifically defined but is taken to mean all kinds of residential accommodation with the exception of overnight accommodation, a stay in a hotel room, or board and lodging....

    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,...

    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....

    Is the cost of a medical procedure a taxable benefit?

    One of your client’s employees needs a back operation. They can get it done at short notice privately which would allow them to continue working, but this will be expensive. What will be the...

    Staff discounts - do they result in a taxable benefit?

    You run a building firm employing 15 staff. You offer them a 50% discount for work you do for their families. Should you report this as a benefit in kind and if so how do you calculate it?

    Salary sacrifice tax to rise for some company cars

    HMRC recently announced that it had spotted two mistakes in the relatively new rules for salary sacrifice arrangements involving cars and vans. It’s published draft legislation to correct the...