Limitations of trivial benefit claims
Under HMRC’s rules, there is no tax to pay on trivial benefits in kind (BiK) provided to employees where all of the following...
03 Oct
Employee Benefits
Category Archives: Employee Benefits
26 Sep
Employee Benefits
Late night taxis for employees
There is no specific requirement for employers to provide employees with transport home. Nevertheless, an employer has a duty of care to their...
26 Sep
Employee Benefits
Benefits provided by someone other than their employer
Benefits provided to an employee by someone other than the employer (often known as 'third party benefits') are taxable on the employee if...
18 Sep
Employee Benefits
Accommodation expenses and benefits
There are special rules for the provision of living accommodation to employees under certain circumstances. In most cases, employees will pay tax on...
29 Aug
Employee Benefits
What is Mileage Allowance relief?
Employees who use their own car at work can under certain circumstances be paid a tax-free allowance by their employers when using their...
14 Aug
Employee Benefits
The Cycle to Work scheme and National Minimum Wage
There are special rules involving bicycles usually referred to as 'Cycle to Work' arrangements. The Cycle to Work scheme was introduced in 1999...
25 Jul
Employee Benefits
A round up of some non-taxable payments and benefits
Although the government is continually clamping down on non-taxable payment and benefits for employees, there remains an eclectic list of expenses that are...
25 Jul
Employee Benefits
New guidance on disguised remuneration scheme
The government's plan to tackle disguised remuneration tax avoidance schemes was first announced as part of the Autumn Statement 2016. These types of...
11 Jul
Employee Benefits
Beneficiaries of tax exempt pension benefits to be extended
The draft Finance Bill includes a new measure that will help modernise the tax treatment of employer paid premiums for the provision of...
11 Jul
Employee Benefits
Rules for use of taxable cars and vans to be updated
The Finance Bill 2018-19 draft clauses include new measures that will address two anomalies in the Optional Remuneration Arrangements (OpRA) rules. These measures...