Specific charging provisions

Certain benefits are specifically charged under provisions separate from the general benefits charge (and until 5 April 2016 were charged only on a director or P11D employee (see ¶9215 and ¶9220)). The provisions prescribe the calculation to be applied in determining the cash equivalent value of the benefit. For example, special rules apply to:

employer-provided vans (see ¶9250), cars and petrol (see ¶9255 and ¶9260);

mileage allowances (see ¶9265);

beneficial loans (see ¶9270);

directors’ tax paid by employers (see ¶9275);

scholarships (see ¶9280); and

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