Guidance
Assets made available without transfer of ownership
Draft guidance on changes to tax rules for calculating taxable value of the benefit of an asset provided to an employee, member of their family or household, for private use from 2017 to 2018 tax year.
Documents
Details
Draft updates to the Employment Income Manual for the expected changes to ITEPA 2003 from Finance Bill 2017.
If you have any comments, or queries, on this draft guidance please contact employmentincome.policy@HMRC.gov.uk.
The guidance will be finalised and published in the Employment Income Manual following Royal Assent of Finance Bill 2017.
Published 20 March 2017