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Exempt beneficial loans

Exempt beneficial loans

An employee can obtain a benefit when provided with an employment-related cheap or interest-free loan. The benefit is the difference between the interest the employee pays, if any, and the commercial rate the employee would have to pay on a loan obtained elsewhere....
Tax-free gifts for Christmas

Tax-free gifts for Christmas

After a very difficult 2020, the traditional Christmas break is almost with us. If you are an employer and looking to give your employees a small token of appreciation for Christmas, then your best option is probably to give them a gift. In order to ensure that this...
Holiday entitlements if furloughed

Holiday entitlements if furloughed

The Coronavirus Job Retention Scheme (CJRS) commonly known as the furlough scheme is open to all UK employers and will now run until 31 March 2021. From 1 November 2020, employees will receive up to 80% of their salary for hours not worked with a review date in...
Tax-free perk for Christmas

Tax-free perk for Christmas

If you are an employer and looking to give a small Christmas bonus to your employees, then your best option is probably to give them a gift. In order to ensure that this is not a taxable gift, it is important to ensure that the trivial benefits in kind (BiK) rules...
Paying or refunding transport costs

Paying or refunding transport costs

To ease the financial burden on their employees, some employers may look at paying or refunding transport costs for their employees when they return to work. There are tax implications that should be examined. As a general rule, where an employer pays or refunds...
COVID related benefits for employees

COVID related benefits for employees

The Income Tax treatment of coronavirus tests and the provision of Personal Protective Equipment (PPE) to employees during the coronavirus pandemic is covered under specific HMRC guidance.  The guidance explains how employers should proceed where they are...