½Û×ÓÊÓÆµ

Commentary

4.1 Benefits-in-kind returns

Jersey

4.1ÌýÌýÌýÌý Benefits-in-kind returns

Employees pay tax on any employment benefits-in-kind, that is any benefits from the employer beyond money if it is provided for free or below the normal costs, such as the free provision of:

  1. Ìý

    •ÌýÌýÌýÌý a vehicle (see 4.3)

  2. Ìý

    •ÌýÌýÌýÌý accommodation (see 4.4)

  3. Ìý

    •ÌýÌýÌýÌý discounted shares (see 4.5), etc

The tax

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

Web page updated on 17 Mar 2025 14:35