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Ask about perquisite received by employee from employer

This topic has 1 reply, 2 voices, and was last updated 10 years ago by Tax Tutor.

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May 26, 2014 at 4:17 pm #170963
VitasLoh
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What is meant by HAVING employment ?
what is the different between having employment and exercise employment regarding to the perquisite whether or not to tax on it.
It will be greatly appreciated for any relevant reply.Thanks in advance. And sorry for posting in wrong forum.
May 29, 2014 at 2:35 pm #171657
Tax Tutor
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I do not recognise either expression you use in relation to employment. If a taxpayer is in employment then there are 3 categories of benefit:
Exempt
Assessable on all employees
Assessable only on employees with gross emoluments exceeding £8500
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