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Which small or 'trivial' benefits employers must pay tax and National Insurance on, and when to report them to HM Revenue and Customs (HMRC)
This Tax Information and Impact Note is about abolishing the threshold for benefits in kind.
Employment Appeal Tribunal Judgment of Judge Tayler on 1 May 2024.
Draft guidance on a new exemption for low value benefits in kind ('trivial BiKs') to be included in the Employment Income Manual (EIM).
Further information on the statutory exemption for trivial benefits in kind and proposed amendments to existing regulations.
Learn more about getting started as an employer or running a small business including registration, payroll, tax returns, tax bills and payments.
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