Expenses and benefits: assets made available to an employee

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What's exempt

You don바카라 사이트™t have to report anything to HM Revenue and Customs (HMRC) or pay National Insurance on the asset if it바카라 사이트™s office equipment provided only for business use.

Salary sacrifice arrangements

You do have to report the asset if it바카라 사이트™s part of salary sacrifice arrangement.