The following Employment Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
The basic rule is that all benefits provided to an employee by reason of their employment are taxable unless there is a specific exemption or other rule that means they are not chargeable to tax.
The main exemptions for employee benefits are in ITEPA 2003, ss 227–326B (Part 4).
Below is an alphabetical list of the main exempt benefits, a brief description of each and a link to the relevant guidance note on the subject. This guidance note does not include business expenses, it covers only benefits provided for the employee for their own use or enjoyment.
If a benefit qualifies for an exemption, there is no need to record it on form P11D.
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