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Advisory Services: Fringe Benefits

Asked by Kevin HollinrakeConservativeTreasuryTabled Answered 29 April 2026UIN 129836

The question

To ask the Chancellor of the Exchequer, whether HMRC has issued guidance on whether the provision of advice on tax matters by an employer in relation to matters not connected to employment is a benefit in kind.

Answered by Dan Tomlinson

The general rules for employment-related benefits are set out in HMRC’s guidance at: www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim20020

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