Benefits in kind

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Benefits in kind by Mind Map: Benefits in kind

1. By reason of employment

2. Vouchers, credit cards and credit tokens

2.1. Cash vouchers

2.2. Non-cash vouchers

2.3. Credit tokens

3. Fair bargain

4. Exemption for qualifying reimbursed expenses and benefits

5. Childcare

5.1. Voucher scheme

5.2. Salary sacrifice

5.3. Tax-free childcare

6. Assets transferred to employees

6.1. Asset transferred before it has been used or depreciated

6.2. Asset transferred after it has been used or depreciated

6.3. Asset transferred after being made previously available

7. Living accommodation

7.1. Calculating the benefit

7.2. Additional yearly benefit

7.3. Associated costs

7.4. Exceptions

8. Cash equivalent

9. Making good

10. Reporting benefits in kind

11. Payrolled expenses and benefits

12. PAYE settlement agreements

13. Trivial benefits

14. Assets used by employees

15. Employment-related loans

15.1. Small loans

15.2. Qualifying loans

15.3. Calculating the benefit

15.4. Loan waiver

16. Tax-free benefits in kind