Employers have an obligation to assess all elements of an employee's remuneration package to determine whether they may be provided tax-free (ie, not considered to be benefits-in-kind) or, by process of elimination, be subject to PAYE income tax payments, with associated deductions.
3.1ÌýÌýÌýÌý Tax-free remuneration
Booklet IR335 – Employer's guide, Part 3 'Other Payments' lists the types of allowances commonly paid to employees as being:
- Ìý
•ÌýÌýÌýÌý accommodation allowances
- Ìý
•ÌýÌýÌýÌý meal allowances
- Ìý
•ÌýÌýÌýÌý clothing allowances
- Ìý
•ÌýÌýÌýÌý benefit allowances
- Ìý
•ÌýÌýÌýÌý reimbursing allowances
- Ìý
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Web page updated on 17 Mar 2025 14:59