HMRC research and analysis: Non-taxable benefits in kind

Released 27 June 2019

HMRC have published a quantitative research report exploring the incidence and nature of non-taxable benefits in kind (BiKs) received by employees in the UK.

The findings of the report cover:

the incidence of non-taxable benefits in kind amongst employees, including which BiKs are most prevalently offered and used;

the levels of understanding among employees in relation to the taxable status of BiKs;

the perceived financial value that employees placed on particular non-taxable BiKs;

the extent to which non-taxable BiKs impacted employment decisions, for example feeding into discussions regarding employees’ pay package.

View the report at Non-taxable benefits in kind: survey of employees.

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