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Income Tax: exemption for trivial benefits in kind

This applies to Individuals who pay Income Tax and Class 1 National Insurance contributions (NICs) on low value benefits-in-kind (BiKs).

Last fetched 04 May 2026 · gov.uk

Documents

Income Tax: statutory exemption for trivial benefits in kind Draft clause 8application/pdf Draft explanatory notes clause 8application/pdf

At a glance

TypePolicy paper

First published09 Dec 2015

Last updated09 Dec 2015

Organisations

HM Revenue & Customs

Topics

Income Tax

Source

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