Changes to the alignment of dates for making good on benefits in kind

Draft guidance for changes to the tax treatment of benefits in kind where an employee 'makes good' the benefit in kind from 2017 to 2018 tax year.



Draft updates to the Employment Income Manual for the expected changes to the Income Taxes (Earnings and Pensions) Act (ITEPA) 2003 from Finance Bill 2017.

If you have any comments, or queries, on this draft guidance please contact

The guidance will be finalised and published in the Employment Income Manual following Royal Assent of Finance Bill 2017.

Published 20 March 2017