Benefits in kind: particular benefits

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Benefits in kind: particular benefits by Mind Map: Benefits in kind: particular benefits

1. Vouchers, credit cards and credit tokens

1.1. Cash vouchers

1.2. Non-cash vouchers

1.3. Credit tokens

2. Childcare

2.1. Voucher scheme

2.2. Salary sacrifice

2.3. Tax-free childcare

3. Assets transferred to employees

3.1. Asset transferred before it has been used or depreciated

3.2. Asset transferred after it has been used or depreciated

3.3. Asset transferred after being made previously available

4. Living accommodation

4.1. Calculating the benefit

4.2. Additional yearly benefit

4.3. Associated costs

4.4. Exceptions

5. Assets used by employees

6. Employment-related loans

6.1. Small loans

6.2. Qualifying loans

6.3. Calculating the benefit

6.4. Loan waiver