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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)
Actuarial guidance to assist administering authorities and other practitioners responsible for administering the new local government pension scheme.
This Tax Information and Impact Note is about abolishing the threshold for benefits in kind.
This applies to Individuals who pay Income Tax and Class 1 National Insurance contributions (NICs) on low value benefits-in-kind (BiKs).
Draft guidance on a new exemption for low value benefits in kind ('trivial BiKs') to be included in the Employment Income Manual (EIM).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.
How benefits, charges and payments for judicial pension schemes of Chapter 2 members are affected by the public service pensions remedy (also known as McCloud).
If you're an employer and provide expenses or benefits to employees or directors, you might need to tell HMRC and pay tax and National Insurance on them
Learn more about getting started as an employer or running a small business including registration, payroll, tax returns, tax bills and payments.
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).
Don’t include personal or financial information like your National Insurance number or credit card details.
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