Expenses and benefits: assets made available to an employee
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.