Company cars: Taxable based on CO2 emissions and list price, with rates published annually by HMRC.

Private fuel for company cars: A separate benefit if provided for private use, calculated using set mileage rates.

Private medical insurance: The full cost paid by the employer is taxable as a benefit to the employee.

Interest-free or low-interest loans: Benefit is the difference between commercial interest and actual interest charged.

Accommodation provided by employer: Taxable unless it's necessary for the job, like living on-site for security.

Assets transferred to employees: Taxable at market value when given, less any amount paid by the employee.

Vouchers and credit cards: Taxable when used for personal expenses, with exceptions for small, non-cash vouchers.

Entertainment and gifts: Rules vary; trivial benefits under £50 may be exempt, but strict conditions apply.

Mobile phones: One per employee is usually exempt if provided primarily for business use.

Expenses paid by employer: Taxable if for personal purposes, but business-related expenses are not benefits.