Draft legislation: Income Tax exemption for trivial benefits in kind
Further information on the statutory exemption for trivial benefits in kind and proposed amendments to existing regulations.
Documents
The Social Security (Contributions) (Amendment No. X) Regulations 2016 application/pdfExplanatory memorandum to the Social Security (Contributions) (Amendment No. X) Regulations 2016 application/pdfThe Employer-Financed Retirement Benefits (Excluded Benefits for Tax Purposes) (Amendment) Regulations 2016application/pdfExplanatory memorandum to the Employer-Financed Retirement Benefits (Excluded Benefits for Tax Purposes) (Amendment) Regulations 2016 application/pdfTechnical noteapplication/pdf