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Disclosure Barring Service (DBS)-Employees' BIK

Reimbursement or Payment by Employer of Fees for DBS on-line Update Service (aka DBS check)

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Just noticed that these employee benefits are not chargeable to tax. Tax Manual specifically says that these are not chargeable to tax.

In case anyone is interested?

So just ignore any benefit in kind aspects if you see any of these

 

 

 

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By Maslins
14th Jun 2019 09:52

Personally I'd never have guessed they were? We've done a couple of these recently (for ICAEW "BOOM" purposes). Figured it was effectively a regulatory requirement, wholly and exclusively for the benefit of the trade.

Yes theoretically an employee could also use the certificate to help them join some voluntary group/whatever, but I'd never considered it might be a BiK issue for them.

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14th Jun 2019 15:18

Reason I posted this is because a client of mine (piano teacher with less than £1,500 per annum P60 earnings) hands me her tax return which she drafted.

On the employment pages she showed the benefit of £13 and then claimed £13 professional subscriptions (which it is not) (it will not be a List 3
expense).

So where do the BIK entries go? Answer - nowhere, because they have been taken completely out of the personal tax system (thank goodness for commonsense).

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