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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)
Employment Appeal Tribunal Judgment of Judge Tayler on 1 May 2024.
This Tax Information and Impact Note is about abolishing the threshold for benefits in kind.
How benefits, charges and payments for pensions of Chapter 3 (local government) members are affected by the public service pensions remedy (also known as McCloud).
How benefits, charges and payments of pension to Chapter 1 members are affected by the public service pensions remedy (also known as McCloud).
Draft guidance on a new exemption for low value benefits in kind ('trivial BiKs') to be included in the Employment Income Manual (EIM).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.
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