Written question asked by Kevin Hollinrake (Conservative) on Tuesday, 19 May 2026, in the House of Commons. It was due for an answer on Thursday, 21 May 2026. It was answered by Dan Tomlinson (Labour) on Thursday, 28 May 2026 on behalf of the Treasury.

Advisory Services: Fringe Benefits

Question: To ask the Chancellor of the Exchequer, with reference to the answer of 29 April 2026, to Question 129836, on Advisory Services: Fringe Benefits, and further to the HMRC Employment Income Manual EIM20020, whether HMRC has a specific policy on whether the provision of tax advice is considered a taxable fringe benefit.

Answer: As set out in the answer of 29 April 2026 to Question 129836, the Employment Income Manual at EIM20020 explains that a benefit is taxable where it is provided by reason of the employment and confers a benefit of any kind on the employee, unless a specific exemption applies. Accordingly, where an employer provides tax advice, the tax treatment of that benefit depends on the specific facts of that case. HMRC does not have a standalone policy on the provision of tax advice as an employment-related benefit.

Secondary information

Type: Written question
Reference: 2733
Session: 2026-27
Related items: Advisory Services: Fringe Benefits
Wednesday, 29 April 2026
Written questions
House of Commons
Subjects: Advisory services Fringe benefits Revenue and Customs Taxation
Link: View this Written question on www.parliament.uk