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Income tax and national insurance contributions

Frequently asked questions from Markel Tax on income tax and national insurance contributions.

Change of tenant's status in tied accommodation

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June 2019

FAQ on whether accommodation provided by an employer becomes a taxable benefit. It was previously classed as a benefit in kind, but the former employee has been allowed to remain in the accommodation now that they have retired.

Tax exemption and death in service benefits

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March 2019

FAQ on changes which will affect tax status of death in service benefits offered as part of a company pension scheme, for certain categories of employees.

The need for a form 17 when circumstances change

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February 2019

FAQ on whether paperwork is needed when civil partners who run a property rental business want to reapportion their shares of the income, when one of the partners takes a long leave of absence from the the business.

Has the childcare voucher scheme closed?

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August 2018

FAQ on whether the employer provided childcare vouchers scheme deadline for new entrants has been extended beyond April 2018.

How are electric and hybrid cars taxed on employees?

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June 2018

FAQ on the income tax treatment of electric and hybrid cars for the purposes of benefits in kind / employee expenses.