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:
- Ìý
•ÌýÌýÌýÌý a vehicle (see 4.3)
- Ìý
•ÌýÌýÌýÌý accommodation (see 4.4)
- Ìý
•ÌýÌýÌýÌý discounted shares (see 4.5), etc
The tax
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Web page updated on 17 Mar 2025 14:35