Employment benefits not otherwise taxed under the specific regimes in the benefits code may still fall to be taxed under the residual charge1. The residual charge applies to 'employment-related benefits', which means a benefit or facility of any kind provided by reason of the employment2. Benefits provided by the employer are deemed to be paid by reason of the employment unless the employer is an individual and the payment is made in the normal course of the employer's domestic, family or personal relationship3. The charge can apply to prospective and former employees as well as current employees4. Benefits provided
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