Advisory Services: Fringe Benefits
The question
To ask the Chancellor of the Exchequer, with reference to the answer of 29 April 2026, to Question 129836, on Advisory Services: Fringe Benefits, and further to the HMRC Employment Income Manual EIM20020, whether HMRC has a specific policy on whether the provision of tax advice is considered a taxable fringe benefit.
Answered by Dan Tomlinson
As set out in the answer of 29 April 2026 to Question 129836, the Employment Income Manual at EIM20020 explains that a benefit is taxable where it is provided by reason of the employment and confers a benefit of any kind on the employee, unless a specific exemption applies. Accordingly, where an employer provides tax advice, the tax treatment of that benefit depends on the specific facts of that case. HMRC does not have a standalone policy on the provision of tax advice as an employment-related benefit.
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