Benefits in kind (BIK) are non-cash benefits provided by an employer to an employee, in addition to their salary or wages. BIK are subject to taxation, and both the employer and employee may be liable for tax on the value of the benefit. Here are some common BIK and their tax implications:

Company cars: Employers providing company cars to employees are required to pay a tax based on the car's value, CO2 emissions, and fuel type. Employees who use the company car for personal use are also subject to a tax charge based on the car's value and emissions.

Accommodation: Employers providing accommodation to employees are required to pay a tax based on the value of the accommodation. Employees who receive accommodation are also subject to a tax charge based on the value of the benefit.

Company loans: Employers providing loans to employees are required to pay a tax based on the value of the loan, unless the loan is provided for a qualifying purpose (such as a season ticket loan). Employees who receive a loan may also be subject to a tax charge based on the value of the benefit.

Mobile phones: Employers providing mobile phones to employees are generally not required to pay tax on the benefit, as long as the phone is used primarily for business purposes. However, if the phone is also used for personal purposes, the employee may be subject to a tax charge based on the value of the benefit.

It's important for both employers and employees to understand the tax implications of BIK to ensure compliance with tax obligations and avoid penalties and fines.