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Employment Benefits

Download our fact sheet on Employment Benefits here.

15 March 2023

Today the remuneration of many directors and employees comprises a package of salary and benefits. Essentially two tests must be applied in determining the tax implications of any benefit.

• Is the benefit taxable?
• If the benefit is taxable, what is its taxable value?

In this fact sheet, we give guidance on some of the main benefit in kind rules and indicate some common types of benefits. It is not intended to be an exhaustive guide and any decisions should be supported by professional advice appropriate to your personal circumstances.

Download the full factsheet here.

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