Payment of taxi fares from work to home and home to work The provision of taxis, hackneys, etc., or the payment of taxi, hackney, etc. fares on behalf of an office holder or employee for non-business journeys (for example, travel to and from work) constitutes a taxable benefit, which is subject to PAYE. However, tax…
BIK Rules for company cars under Covid 19 restrictions Where an employee is in receipt of a vehicle (car or van) provided by his or her employer, the following revised BIK rules now apply under the Covid 19 restrictions: (a) Employer Takes Back Possession of the Vehicle Where an employer takes back possession of the…
Employment Details Summary (P60 replacement) Under PAYE Modernisation, employers and pension providers no longer provide a Form P60. From January 2020 you will be able to view, download or print an Employment Detail Summary for 2019. This is found under ‘Review you tax 2016-2019’ in the ‘PAYE Services’ on myAccount. This summary will contain your income…
