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What is a 'benefit in kind'?
A benefit in kind is where your employer has provided you with benefits which are not included in your salary or wages. Where your employer provides you with such things as a company car or pays for private medical insurance, you are treated as receiving benefits in kind and you may have to pay tax on them.
There is more information about this on the GOV.UK web site and that includes a list of benefits, with an A-Z list of each type of benefit and what might have to be paid.