Supporting Guidance: employer compliance: guidance by subject: expenses, benefits and pecuniary liabilities: PAYE/NIC avoidance - employment income paid as non-cash remuneration
You should read background information at:
- EIM12000 - EIM12100
- SCS2/01 and EIM00740 where Employee Benefit Trusts (EBTs) might have been used.
Where you find employment income paid in non-cash form you should confirm that
- PAYE and NIC has been operated correctly, and
- the correct amounts have been paid over to the Accounts Office.
Where PAYE and NIC has not been operated you should
- follow the guidance at EIM12030 or SCS2/01 as appropriate.