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Benefit-in-kind (BIK) changes during COVID-19 restrictions

  1. Overview
  2. COVID-19 testing and flu vaccination
  3. Reimbursement of cost of non-business travel in 2020
  4. Employer-provided vehicles
  5. Payment of taxi fares
  6. Small Benefit Exemption
  7. Seasonal parties
  8. Employer provided accommodation and equipment

Seasonal parties

A Benefit-in-kind (BIK) charge did not arise where you incurred reasonable costs in hosting a virtual seasonal party for your employees. Reasonable costs included costs typically incurred in hosting a face-to-face event. This included the cost of delivering or providing food and drink to your employees in advance of or during the event.

Vouchers provided to your employees to purchase food or drink for the event were not included. Such vouchers were taxable unless they were covered by the Small Benefit Exemption.

The event must have been open to all employees.

Next: Employer provided accommodation and equipment

Published: 23 May 2023 Print this page

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