Expenses and benefits in kind : a guide to tax and NICs: Trivial benefits
Circumstances |
There is no lower limit beneath which provided benefits are not charged. However, if certain conditions are met, employers can ignore benefits that are so trivial that they are not worth reporting |
Class 1 NICs |
No |
PAYE |
No |
Enter on P11D |
No |
Class 1A NICs |
No |
Enter on P9D |
No |
Further information |
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