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Government of

Information and public services for the Island of Jersey

L'înformâtion et les sèrvices publyis pouor I'Île dé Jèrri

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Keeping records of benefits in kind

​Records need to be kept to ensure that the benefit in kind calculation for each employee can be determined.


This benefit in kind is calculated as a percentage of salary (emoluments).

However, if the employee subsequently makes a claim to be assessed on market value an up to date professional valuation is required, a record of which will need to be kept.

Benefits not available for whole year of assessment

The value of benefits may need to be time apportioned so a diary is required to show the period(s) in the year that they were available. 

Business use

The value of a benefit can be reduced where there is both private and business use.

A log needs to be maintained to demonstrate the proportion of business use. For cars this will be based on mileage. For other items another basis may be appropriate, eg accommodation may be on floor space. 

If a reduction in benefit is claimed on the grounds of business use, the employers benefit in kind computation must be backed up by suitable records.

Employee contributions

Any amounts that an employee pays to the employer in respect of a benefit that reduces the value to be assessed need to be recorded. 


Where benefits are covered by statutory exemptions sufficient detail must be kept in order to demonstrate that the exemption is properly due.

Payment of an employee’s bills

A record must be kept with the details of the payments made for each employee.

Provision of goods and services

A record must be kept of all the costs for each employee.

Transfer of property to employee

Details of market value are required, including professional valuations where appropriate.


Details of cost price will be required for company-owned vehicles so receipted invoices should be kept.

Lease agreements will need to be kept to establish payments due.

For pool cars​ a booking log must be kept showing that the car was available for business use and not habitually used by one member of staff.

We may request this information at any time as well as details regarding the overnight location of the car and where the keys are held.

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