Chapter 3A BENEFITS IN KINDF1

1. 61AInterpretation
2. 61BPAYE: benefits in kind
3. 61CAuthorised employer
4. 61DDeduction and repayments of tax: general rule
5. 61EMethod of calculating the cash equivalent or relevant amount in respect of the benefit of a car or van
6. 61FMethod of calculating the cash equivalent or amount foregone in respect of the benefit of fuel
7. 61GMethod of calculating the cash equivalent or relevant amount of non-cash vouchers, credit-tokens and employment-related benefits
8. 61HModification of the general rule: cessation of employment but continuing benefit
9. 61IModification of the general rule: in-year adjustments: change to the benefit during the year with effect from the date of the change
10. 61JModification of the general rule: in-year adjustments: change to the benefit during the year with effect from the start of tax year and other changes
11. 61KModification of the general rule: making good
12. 61LModification of the general rule: failure to make good fuel benefit
13. 61LAModification of the general rule: failure to make good benefit of credit-token
14. 61MInformation to specified employees