Most non-cash benefits are charged to tax under ITEPA 2003, Pt. 3, Ch. 2–11 (referred to as ‘the benefits code’). Since 2016–17, the benefits code has applied equally to all employees irrespective of their level of earnings (previously, only certain chapters applied to employees earning less than £8,500 p.a., see ¶9200).

However, to the extent that any benefit in kind is not chargeable under the benefits code (where for tax years up to 2015–16, an employee was a lower paid employee), a charge could still arise under the general charge on employment income provisions as earnings in money or money’s worth (see ¶9055).

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