SJulien Julien

Hi, I work for an NHS Foundation Trust and pay £21 each month for the 'potential opportunity' to park my car at the hospital. I say potential opportunity, as there is no guarantee of a space and occasionally I may have to park off-site. The payment is deducted under a salary sacrifice scheme and is recorded on a PD11 in my name; the implication of which is that my personal tax allowance is reduced. Can you please confirm how HMRC sees having to pay to park at my workplace is deemed a perk or benefit in kind? Kind Regards, SJulien