Advisory Services: Fringe Benefits
2026-05-18 · Treasury · 2733 · Official question
Question
To ask the Chancellor of the Exchequer, with reference to the answer of 29 April 2026, to Question 129836, on Advisory Services: Fringe Benefits, and further to the HMRC Employment Income Manual EIM20020, whether HMRC has a specific policy on whether the
Answer
As set out in the answer of 29 April 2026 to Question 129836, the Employment Income Manual at EIM20020 explains that a benefit is taxable where it is provided by reason of the employment and confers a benefit of any kind on the employee, unless a specific...