Skip to main content Skip to navigation

Benefits in kind 

Information for employers on benefits in kind including valuing vehicle and accommodation benefits and the importance of keeping records

keeping records of benefits in kind

What are benefits in kind?

Find out about benefits in kind, including who is affected and the meaning of terms in the law

Exemptions from benefits in kind

See which benefits in kind you won't be taxed on, including information about insurance, vehicles and accommodation

Which benefits in kind are taxable?

Information on the benefits in kind you will be taxed on, such as vehicles, health cover and accommodation

How are benefits in kind valued?

Information about how benefits in kind are valued, including details about property, vehicles and other benefits

Valuing vehicle and accommodation benefits

Details about how to work out the value of car and accommodation benefits in kind, including example calculations

Keeping records of benefits in kind

Information about what records and documentation need to be kept for exempted and taxable benefits in kind

Statements of practice and extra statutory concessions

A detailed guide to practices and concessions that allow simplification of the benefits in kind return process

Guidelines for accounts / controlling directors

Benefits in kind guidelines for accounts and controlling directors, giving references and an example.

Tax treatment of share options

information about the way share options are treated for tax purposes and how they are calculated

How useful did you find this information?