My brother's employer has offered to pay for a parking space in town, as the business is relocating to town.
They have said that they can pay for the space, or he can have an agreed fee of £1000 paid to him, but it will be taxed.
If my brother was to find his own parking and provide receipts, can this be reimbursed through his wages without incurring tax or NI? (I thought it may just get NI deducted per this link http://www.hmrc.gov.uk/payerti/exb/a-z/c/car-parking-charges.htm)
Does the £1000 have to be added to his salary so tax and NI is deducted?
If the company provides the space, does he incur any benefit in kind?
