An employer provided mobile phone (contract in employer’s name) is tax free, including all calls and line rental. One per employee only!
Money paid towards the employee’s own mobile phone is taxable.
read more...You can loan, without a taxable benefit arising, a bicycle and/or cyclist’s safety equipment so long such bicycles and equipment are available generally to employees and the main use of the bicycle is for journeys between home and work or between workplaces.
You can even celebrate and offer a meal or refreshments on a designated “cycle to work” day.
read more...Would you dare ask your staff for suggestions?
You can reward, without a taxable benefit arising, those making sensible suggestions. HMRC provide tax exemption for two types of award:
Encouragement awards – made for a suggestion which has some special merit or reflects priaseworthy effort on the part of the person making the suggestion. The permitted tax free maximum for an encouragement award is £25.
Financial Benefit Awards – can only be made following a decision to implement the suggestion, awards must be based upon improvement in efficiency or effectiveness to be achieved and, subject to some financial restrictions, the tax free award cannot exceed £5000.
By the way the sun doesn’t generally shine as much as any of us would like!
read more...Long service awards to directors and employees as testamonials to mark long service awards where service is not less than 20 years (and no similar award has been made within the previous 10 years!) are exempt so long as they are:
Tangible articles of reasonable cost, or
shares in an employing company (or group company)
Reasonable, in this context, means that it does not exceed £50 for each year of service.
“But Liz, I hear that Tandems are all the rage…”
read more...then best to do so abroad!
The cost of necessary medical treatment abroad paid by you as employer, or reimbursed to your staff, is exempt so long as the employee did fall ill or suffer injury whilst away from the United Kingdom in the performance of their duties.
Chop stick injury?
read more...Why not send your employees for a Health Screening Assessment or a medical check-up?
There is no benefit, …..cough Mr Orborne…so long as you only provide a maximum of one health screening assessment and one medical check-up in any year.
This exemption does not cover medical treatment.
read more...
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