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 they are provided by reason of their
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 any living accommodation
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 own car, van, motorcycle or bike for work
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 to help promote the use of healthy
Tax free health benefits
There is no requirement for employers to pay tax and National Insurance on certain health benefits covered by tax concessions or exemptions. For example, there is no requirement to
Childcare voucher scheme issues
The Tax-Free Childcare Scheme (TFCS) was launched in April 2017 and opened to all remaining eligible families with children under 12 on 14 February 2018. The new scheme allows
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 tax exempt.
Some of
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 schemes (including contractor
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 death in service life assurance products for
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 will:
ensure