Corporate charge cards
Business use only
You may provide a business charge card to an employee. If your employee uses the card for business purposes only, this is not a Benefit in Kind (BIK).
Business and private use
Your employee may use the card for private purchases and not repay you for the cost of those purchases. If this happens, this is a BIK.
The total value of the private purchase are chargeable under the Pay As You Earn (PAYE) system to: