Research and analysis

Research with employers on Benefits in Kind and expenses

HMRC commissioned IFF Research to undertake research on Benefits in Kind offered and expenses reimbursed by employers.

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HM Revenue and Customs (HMRC) commissioned IFF Research to undertake research on Benefits in Kind offered and expenses reimbursed by employers.

The overall objective of this research was to better understand the current and future use of Benefits in Kind and expenses, including understanding the incidence of employers offering a range of Benefits in Kind and expenses of interest to HMRC.

IFF Research conducted a random-probability telephone survey with employers of various business sizes and sectors between 7 November 2022 and 20 January 2023. After the survey, 30 follow-up in-depth interviews were conducted with a range of employers that took part in the survey. Qualitative fieldwork took place between 13 January and 15 March 2023.

The views in this report are the authors’ own and do not necessarily reflect those of HMRC.

Updates to this page

Published 27 May 2025

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