Gift/loan of Computers to students

Will_M

Free Member
Dec 28, 2007
23
0
Liverpool
Hello all,

After I aborted my intention to set up my own practice, I've now landed a job as Director of Finance & Resources at a local 6th Form College (absolutlely loving it so far!!).Anyway, I have a question that the great minds of UKBF may be able to answer.

We have several students who do not have access to a pc at home and we are considering giving/loaning them a PC. These PCs will have zero NBV. I was wondering if there could possibly be any tax implication for the student ?

I've searched google and HMRC to no avail - so if anyone can answer or point me in the right direction I'd be grateful.

Regards,

Will
 

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