HM Revenue & Customs: Expenses and benefits in kind: quick guide to whether tax and NICs are due: assets: employer's property or equipment used by an employee or transferred to an employee

Expenses and benefits in kind: quick guide to whether tax and NICs are due: assets: employer's property or equipment used by an employee or transferred to an employee

Table of Contents - Assets

that are used by an employee
- provided for business use only
- provided for private and business use
transferred to an employee
- that are not readily convertible to cash
- at less than market value
transferred from an employee at more than market value

Level 2 Table of Contents

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