Policy paper

Assets made available to employees without transfer

This tax information and impact note is about the calculation of the taxable value of an asset that is made available to an employee.

• From: HM Revenue & Customs
• Published: 5 December 2016

Documents

Assets made available to employees without transfer

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Details

The measure sets out in legislation a more comprehensive method for the calculation of the taxable value (cash equivalent) of an asset that is made available to an employee.

Published 5 December 2016