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RD 43: Goods on special with staff discount
or “Rules for staff discounts on goods already on sale to the public”
You could also call this:

“How group companies handle employee gifts for tax purposes”

When a company that’s part of a group of companies gives goods to an employee of another company in the same group, it’s treated as if the employer gave the goods directly to the employee. This rule applies when figuring out the value of fringe benefits under sections RD 42 and RD 43. It’s important to remember that this only applies to companies that are in the same group.

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Next up: RD 45: Unclassified benefits

or “Tax on certain employee benefits that don't fit into specific categories”
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Part R General collection rules
Employment-related taxes: Value of fringe benefits

RD 44Goods disposed of by group companies

  1. For the purposes of sections RD 42 and RD 43, if a company that is included in a group of companies disposes of goods to an employee of another company in the group, the disposal is treated as if it were made directly from employer to employee.

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Notes
  • Section RD 44 heading: amended (with effect on 1 April 2015 and applying for the 2015–16 and later income years), on , by section 242(1) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
  • Section RD 44: amended (with effect on 1 April 2015 and applying for the 2015–16 and later income years), on , by section 242(1) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).