Company cars - taxed based on CO2 emissions and list price, with additional benefit if private fuel is provided.

Private medical insurance - the cost of the premium is taxable as income on the employee.

Interest-free loans - taxed on the interest saved compared to HMRC's official rate, currently 2.25%.

Accommodation - if provided rent-free or below market rate, the benefit is the difference in rent value.

Assets like computers or phones - taxed at market value when transferred to the employee for personal use.

Entertainment expenses - such as staff parties, tax-free up to £150 per person per year, but must be annual and open to all staff.

Childcare vouchers or workplace nurseries - tax-free up to £55 per week per employee under approved schemes.

Travel and subsistence - personal travel paid by the employer is taxable unless it's necessary for work.

Awards and gifts - cash gifts are always taxable; non-cash gifts may be tax-free if under £50 per year and not contractual.

Educational fees - if paid by the employer for non-job-related courses, it's a taxable benefit.