Benefits-In-Kind

Most expenses paid to employees, and benefits provided to them because of their employment, are regarded as earnings for tax and National Insurance contribution purposes. The rules for dealing with them are generally the same whether the actual employer or another person pays the expenses, or provides the benefit.

Main forms:
480 Expenses and benefits A tax guide
IR136 Income tax and company vans
IR115 Income Tax NICs and childcare
IR145 Low interest loans provided by employers

Inland Revenue Link