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Income Tax: statutory exemption for trivial benefits in kind

This Tax Information and Impact Note is about abolishing the threshold for benefits in kind.

Last fetched 04 May 2026 · gov.uk

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Income Tax: statutory exemption for trivial benefits in kindapplication/pdf

At a glance

TypePolicy paper

First published10 Dec 2014

Last updated10 Dec 2014

Organisations

HM Revenue & Customs

Topics

Tax agent and adviser guidance

Source

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